Country profile

North Macedonia

6 entries from 6 of our maps, in one place. Open a map to see North Macedonia 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

Audit Oversight Board (SODR) – Ministry of Finance

PAO: Institute of Certified Auditors of North Macedonia (IOSRM) · 26 registered audit firms · 313 registered auditors · Ministry of Finance SODR oversees PIE audits; IOSRM handles registration and QA reviews

Professional Accountancy Organisations

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

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Company Registry Portals

Where company financial statements are filed and published, by country

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All entities

Central Registry of the Republic of North Macedonia – Financial Information

All commercial companies and entities subject to Accounting Law · Annual accounts filed and published; online public access

Accountant & Auditor Salaries

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

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$7,500–20,000

Accountant: $9,333 a year

  • Accountant: $9,333 a year (modelled estimate)
  • External auditor: $12,864 a year (modelled estimate)
  • Average for all jobs: $12,612 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

The 2025 ROSC identifies insufficient funding and staff qualifications for independent PIE audit quality inspections.

Source: 1 (institutional report or research)

GDP per Capita

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

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Upper-middle · $4,516–14,005

$10,490

GDP per capita (current US$), 2025 · Upper-middle · $4,516–14,005

Business opportunities

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

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