Country profile

Serbia

6 entries from 6 of our maps, in one place. Open a map to see Serbia 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 Public Oversight Board (APOB Serbia) – under Securities Commission

PAO: Chamber of Authorized Auditors of Serbia (KoR) · ~70 registered audit firms · ~400 registered auditors · APOB oversees KoR's QA reviews; Ministry of Finance issues final disciplinary sanctions. KoR handles registration

Professional Accountancy Organisations

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

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IFAC member

Serbian Assoc. of Accountants (SRRS)

IFAC member · Accountancy Europe · Founded 1955

Company Registry Portals

Where company financial statements are filed and published, by country

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All entities

Serbian Business Registers Agency (APR)

All business entities (d.o.o., a.d., etc.) and non-profits · Annual financial statements published; freely searchable at

Accountant & Auditor Salaries

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

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$7,500–20,000

Accountant: $9,084 a year

  • Accountant: $9,084 a year (modelled estimate)
  • External auditor: $12,522 a year (modelled estimate)
  • Average for all jobs: $12,276 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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Standards & reporting

Standards update lag

  • Evidence: Structural inference — inferred from an institutional gap the source describes
  • Scope: Statutory audit

IFAC indicates that the formally promulgated ISA handbook remains the 2016–2017 edition despite more recent standards used in some PIE audits.

Source: Member Country | IFAC (professional framework profile)

GDP per Capita

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

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High income · over $14,005

$15,262

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