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
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Public audit-oversight bodies (POBs) and IFIAR membership by country
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
Accountancy bodies (PAOs) and their IFAC membership, by country
IFAC associate · Accountancy Europe · Founded 2002
Where company financial statements are filed and published, by country
All commercial companies · Annual financial statements filed and published online
Gross annual pay of accountants and external auditors, in US dollars (2026)
Modelled values use global occupational multipliers; use as directional estimates.
Gross pay in nominal US dollars (2026), not adjusted for living costs.
The main challenge for accounting and audit in each country, from public evidence (2026)
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 (current US$), 2025 — World Bank Open Data
GDP per capita (current US$), 2025 · High income · over $14,005
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Not on these maps yet: Accounting News, Sustainability Framework Adoption, Annual Report Awards, Accounting History.