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Auditing services or auditing means the auditing of financial statements, the provision of other guarantees and the implementation of other agreed procedures in the field of auditing. The purpose of auditing is to verify whether financial statements and other types of business of companies show the real state of business events in a certain year.

Auditing services may only be carried out by audit companies or independent auditors as sole trades who meet the prescribed conditions and have a licence to provide auditing services. Independent auditors may not perform the auditing of public limited liability companies which are large companies or companies whose shares are listed in regulated market, of banks, brokerage companies, management companies and other legal entities which provide financial services, and the auditing of consolidated financial statements.

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.

Applies for SKD:

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

Conditions

  • Registration and appropriate status form are required in order to pursue the activity.

    An auditing company may be organised as a company and an independent auditor as a sole trader.

    If an auditing company is organised as a sole trader, the company may not provide uditing services of public limited liability companies, banks, insurance companies, brokerage companies and management companies, and other legal entities that provide financial services and auditing services related to consolidated financial statements.

    An auditing company may only provide auditing services or services in auditing-related expert fields. Auditing-related expert fields are accounting, business finance, internal auditing, auditing of IT, tax consultancy, business evaluation, and evaluation of real estate, and of machines and equipment.

  • To provide auditing services, an auditing company or an independent auditor (sole trader) must acquire a licence from the Slovenian Audit Institute.

    To acquire the licence, an auditing company must meet the prescribed conditions and pay financial compensation.

    On the basis of the licence issued, the Institute enters the auditing company in the register of auditing companies.

    Details

Cross-border/temporary provisions of activity

Cross-border provision of services is regulated by Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts. An auditing company that has acquired a licence to pursue the activity in its country of origin may pursue the activity also in other EU Member States upon registration carried out by the competent authority. The competent authority in Slovenia is the Slovenian Institute of Auditors.

Last modified:
8. 9. 2021