About ISOS

Institute of Accountants and Chartered Accountants of the Republic of Macedonia (ISOS)

The accountants and authorized accountants on the territory of the Republic of Macedonia are organized in the Institute of Accountants and Chartered Accountants of the Republic of Macedonia (ISOS).

The Institute is a professional association of accountants and authorized accountants established in accordance with the Law on Accounting Practices and was established in order to promote the accounting profession and organized work of the accountants and authorized accountants in the territory of the Republic of Macedonia.
The Institute is an independent, non-political and non-profit organization, in which accountants and certified accountants are members, regardless of their national, religious, racial or other background.

 

The Institute in accordance with the Law on Accounting Practices:

1) Keep Registry of accountants, Register of authorized accountants, Register of sole proprietors-accountants, Register of sole proprietors-authorized accountants and Register of companies for performing accounting activities,

2) Control over the performance of the accountants, sole proprietors - accountants and sole proprietors - authorized accountants and the companies for performing accounting activities,

3) Organize and conduct an examination for knowledge of an accountant/authorized accountant,

4) Issues certificates for accountant/certified accountant

5) Issues and subtracts licenses for the work of sole proprietors - accountants, sole proprietors - authorized accountants and companies for performing accounting activities,

6) Decide on the requirements for qualification approval for an accountant or an authorized accountant acquired abroad,

7) Organize and conduct an examination for qualification approval for an accountant or an authorized accountant acquired abroad,

8) Organize and conduct training for continuous professional development,

9) Monitor the application of the Code of Ethics for Professional Accountants of IFAC,

10) Translates IFRSs and IFRSs for IAS,

11) Cooperate with other appropriate professional bodies in the Republic of Macedonia and abroad;

12) Perform other duties determined by the Law.

Bodies of the Institute

Bodies of the Institute are the Assembly, the Supervisory Board, the Management Board and the Chariman.

The Assembly of the Institute consists of all accountants and certified accountants. In the Assembly, accountants and certified accountants represent elected representatives of the subsidiaries of the Institute.

 

Assembly of the Institute:

1) Adopt the statute of the Institute,

2) Determine the amount of the membership fees,

3) Determine the amount of fees for issuing work licenses,

4) Adopts the program for taking the exam for checking the knowledge of an accountant, that is, an authorized accountant,

5) Adopt the qualification program for an accountant or an authorized accountant acquired abroad,

6) Determines the amount of the fee for taking the exam for checking the knowledge of an accountant or an authorized accountant,

7) Determine the amount of the fee for issuing a certified accountant certificate without passing an exam,

8) Determine the amount of the fee for passing the exam for recognition of a professional qualification acquired abroad,

9) Adopt the annual program for continuous professional development

10) Determines the fee for continuous professional development

11) Adopt the annual program for controlling the work of the accounting officer, the sole proprietor accountant, the sole proprietor - authorized accountant and the company for carrying out accounting work

The Supervisory Board consists of a president and four members with a mandate of three years.

The Institute is managed by a Mangement Board. The Management Board consists a president and four members with a mandate of five years.

The chairman of the Institute is also president of the Board of Directors.

 

 

In order to enable active position and role of all members of the territory of the Republic of Macedonia in the accomplishment of the tasks and tasks of the Institute, the Institute establishes subsidiaries to a territorial principle for one or more units of local self-government.

 

Subsidiaries do not have the status of a legal entity, with the Institute having eight subsidiaries, as follows:

1) For the territory of the City of Skopje, the municipalities in its composition and the populated areas around them, with a seat in Skopje,

2) For the area of: Bitola, Ohrid, Resen, Struga and other municipalities and settlements around them, with a seat in Bitola,

3) For the area of: Kumanovo, Kriva Palanka, Kratovo, Probistip, Zletovo, and other populated areas around them, with headquarters in Kumanovo,

4) For the territory of Prilep, Krusevo, Demir Hisar, Makedonski Brod and other municipalities and settlements around them, with a seat in Prilep,

5) For the territory of Tetovo, Gostivar, Kichevo, Debar and other municipalities and settlements around them, with headquarters in Tetovo,

6) For the territory of: Veles, Kavadarci, Negotino, Valandovo, Gevgelija, Bogdanci, Dojran and other municipalities and settlements around them, with a seat in Veles;

7) For the area of: Shtip, Kocani, Sveti Nikole, Vinica, Delcevo and other settlements around them, with a seat in Stip and

8) For the area of: Strumica, Berovo, Pehcevo, Radovish and other municipalities and settlements around them, with headquarters in Strumica.

 

          

 

 

About Us

The Institute of Accountants and Chartered Accountants of the Republic of Macedonia is a professional association of accountants and authorized accountants, established in accordance with the Law on Performing an Accounting Activity. The institute is founded in order to improve the accounting profession.

CONTACT INFO

Djuro Strugar No.5
(Tehnometal Vardar Building)
floor 1, loop 132/133
1000 Skopje Republic of Macedonia

389 (0)2 3200030

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Prokredit Banka
380-1771093051-38

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210-0682971602-69