Country profile

Montenegro

6 entries from 6 of our maps, in one place. Open a map to see Montenegro beside the rest of the world.

Audit Oversight Bodies

Public audit-oversight bodies (POBs) and IFIAR membership by country

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Not IFIAR member

Public Audit Oversight Board (POBB) of Montenegro

PAO: Institute of Certified Accountants of Montenegro (ICAM) · ~70 registered audit firms · ~200 registered auditors · POBB oversees PIE auditor QA; ICAM handles general QA reviews and registration

Professional Accountancy Organisations

Accountancy bodies (PAOs) and their IFAC membership, by country

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IFAC associate

Inst. of Accountants & Auditors (ISRCG)

IFAC associate · Accountancy Europe · Founded 2002

Company Registry Portals

Where company financial statements are filed and published, by country

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All entities

Tax Administration – Submitted Financial Statements Review

All commercial companies · Annual financial statements filed and published online

Accountant & Auditor Salaries

Gross annual pay of accountants and external auditors, in US dollars (2026)

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$7,500–20,000

Accountant: $11,961 a year

  • Accountant: $11,961 a year (modelled estimate)
  • External auditor: $16,487 a year (modelled estimate)
  • Average for all jobs: $16,164 a year

Modelled values use global occupational multipliers; use as directional estimates.

Gross pay in nominal US dollars (2026), not adjusted for living costs.

Country Challenges

The main challenge for accounting and audit in each country, from public evidence (2026)

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Audit capacity & delays

Inspection capacity

  • Evidence: Direct evidence — the selected source reports this issue directly
  • Scope: Statutory audit

A recent public administration assessment identifies limited resources and inspector experience as constraints on audit oversight.

Source: Executive Summary (institutional report or research)

GDP per Capita

GDP per capita (current US$), 2025 — World Bank Open Data

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High income · over $14,005

$14,817

GDP per capita (current US$), 2025 · High income · over $14,005

Business opportunities

No live listings in Montenegro right now.

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Not on these maps yet: Accounting News, Sustainability Framework Adoption, Annual Report Awards, Accounting History.

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