The Croatian Audit Chamber is a professional organization of audit firms, independent auditors, certified auditors and auditor trainees. The Chamber has the status of a legal entity with public powers established by the Audit Act. In exercising its public powers, the Chamber issues acts that are public documents.
The Founding Assembly of the Croatian Audit Chamber was held on March 18, 2006 in the Congress Hall of the Faculty of Economics in Zagreb, attended by 167 audit firms from all over Croatia.
The Croatian Audit Chamber has been an associate member of the International Federation of Accountants (IFAC) since November 5, 2010, and an associate member of Accountancy Europe (AE, legal successor of the European Federation of Accountants, FEE) since December 16, 2010.
Based on the provisions of the Audit Act (Official Gazette, no. 127/17), the scope of the Chamber's jurisdiction has been changed. Starting from January 1, 2018, the public powers and tasks of the Chamber are:
- translating and publishing the International Standards on Auditing (ISA) in Croatian, unless these standards have been adopted by the European Commission
- adopting national audit standards for the performance of other auditing services that are not covered by ISAs and other standards issued by the International Accounting Committee (IFAC) and providing their interpretations, all with the prior approval of the Ministry of Finance
- translating and publishing the ethical standards of the accounting profession issued by the International Accounting Committee (IFAC)
- determining the program of the audit exam and the amount of the fee, with the prior approval of the Ministry of Finance
- organizing and conducting the audit exam
- determining the program of the special exam and the amount of the fee, with the prior approval of the Ministry of Finance
- organizing and conducting a special exam
- promoting and protecting the interests of its members
- monitoring the implementation of regulations in the field of auditing, giving the initiative to change regulations, participating in expert discussions on regulation changes in the field of auditing and accounting
- giving professional opinions to members of the Chamber and third parties at their request
- cooperating with appropriate professional organizations from other member states and from third countries
- performing other tasks in accordance with the Statute of the Chamber, which do not contradict the provisions of the Audit Act and Regulation (EU) no. 537/14 and the regulations adopted on the basis of them.