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Accounting, bookkeeping and auditing activities; tax consultancy (69.200)

This SCA code includes activities and services for which entrance and/or other conditions for the commencement and pursuit of an activity are established. 

Regulations and conditions:

  • Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act

    The administrator is a body in insolvency proceedings, executing its competencies and tasks in such proceedings as stipulated by law with the aim of protecting and realising the interests of creditors.

    In insolvency proceedings, the administrator represents and conducts the operations of the insolvent debtor according to the needs of the procedure.

    The function of administrator may be performed only by a person with a valid authorisation by the minister responsible for justice to perform the function of administrator in insolvency proceedings and compulsory liquidation proceedings.

    The minister responsible for justice issues the authorisation to perform the function of administrator to a person who meets the following conditions:

    • is a citizen of the Republic of Slovenia a Member State of the European Union, or a Member State of the European Economic Area, and has a working knowledge of the Slovenian language;
    • has a legal capacity and general health capacity;
    • has at least higher education of the first degree in a legal or economic field, or equivalent education recognised abroad pursuant to the act governing the recognition and evaluation of education, or an authorisation to perform the tasks of an auditor or an authorised auditor pursuant to the act governing auditing;
    • has at least three years of work experience in work relating to the professional education as referred to in point 3 of this paragraph;
    • has insurance covering his/her liability as referred to in the first paragraph of Article 102 of this Act for the lowest insurance sum of EUR 150,000 in a single year;
    • has passed a proficiency examination to perform the function of an administrator;
    • is worthy of public confidence to perform such function.

    Source: Ministry of Justice

  • Public Finance Act

Internal auditing of budget users provides independent verification of the financial management system and controls, and advisory services for the management to improve their efficiency.

The implementation of the activity of internal auditing may be entrusted by budget users to outsourcers authorised to implement internal auditing.

Outsourcers who wish to implement internal auditing must meet the prescribed conditions and be entered in the register of internal auditing providers and ensure cooperation with staff who obtained a title suitable for an auditor.

Source: Ministry of Finance Auditing

  •  Auditing Act

 Auditing services may only be carried out by audit companies or independent auditors as sole traders who meet the prescribed conditions and have a licence to provide auditing services.

Only persons with a licence to carry out the tasks of a certified auditor may provide auditing services in the name of an auditing company.

Source: Ministry of Finance

Activities/services which are classified in this sub-class of the standard classification of activities:

Activities/services as per the explanatory notes on the standard classification of activities:

This include:
  • accounting of business transactions of companies or other entities;
  • drafting of financial statements, their control and issuing statements on their accuracy.
Source: Statistical Office of the Republic of Slovenia

Applies for SKD:

  • Accounting, bookkeeping and auditing activities, tax consultancy M69.200

Cross-border/temporary provisions of activity

Performance of the activity in Slovenia is not possible on Cross-border/temporary basis.
Last modified:
5. 8. 2020