Audit in Macedonia

The Audit Law requires an audit to be performed by an Audit company registered with the Central Register or by a certified auditor that operates as a sole proprietor in accordance with the Company Law.

The Company Law specifies the entities which are obliged to submit financial and accounting statements for a statutory audit:

  • Large and medium shareholder entities
  • Listed entities
  • Large and medium entities with limited liabilities


Institute of Certified Auditors

The Institute of Certified Auditors issues the license for operating as an Audit company or certified auditor. The Audit Law contains the terms and conditions for acquiring the title – “Certified Auditor“.


Effect plus is first audit firm registered in Macedonia and adhere to all requirements for statutory audits including performance of assurance services for publicly traded and reporting companies

The owners of PKF Macedonia are:

  • Kristina Tilic - president of Supervisory Board of The Institute of Certified Auditors, and
  • Nikolaki Miov - member of the Council for Advancement and Oversight of the audit of the Republic of Macedonia appointed by the Government of the Republic of Macedonia.


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