Supplement to the Rulebook on conditions for auditing financial statements

Supplement to the Rulebook on conditions for auditing financial statements

26.01.2023. 16:00 / Source: Official Gazette of the Federation of Bosnia and Herzegovina

Official Gazette of the Federation of Bosnia and Herzegovina, number 6/23, 27 January 2023. years

Based on Article 10, paragraph 1, item 8, Article 11, paragraph 1, item 1, 17, 20, 21, 26 and 32, Article 13, paragraph 2 of the Law on the Securities Commission (“Official Gazette of the Federation of BiH “, No. 39/98, 36/99, 33/04, 92/13 and 6/17), Articles 277, 280 and 281 of the Law on Business Companies (“Official Gazette of the Federation of Bosnia and Herzegovina”, No. 81/15 and 75/21), and Article 15 of the Rulebook on the manner of registering and maintaining the register of issuers of securities at the Securities Commission of the Federation of BiH (“Official Gazette of the Federation of BiH”, number 49/99, 4/05, 18/08 and 8/09 ), and in connection with Article 50, paragraph 2 of the Law on Accounting and Auditing in the Federation of Bosnia and Herzegovina (“Official Gazette of the Federation of Bosnia and Herzegovina”, number 15/21), the Securities Commission of the Federation of Bosnia and Herzegovina, at the 59th session held on January 26 .2023. year, she brought

RULEBOOK
ON SUPPLEMENT TO THE RULES ON THE REQUIREMENTS FOR PERFORMING THE AUDIT OF FINANCIAL STATEMENTS OF THE REGISTRY OF SECURITIES, THE STOCK EXCHANGE, PROFESSIONAL INTERMEDIARIES, AND THE PERFORMANCE OF SPECIAL SERVICES IN THE PROCEDURE OF STATUS CHANGES OF JOINT STOCK COMPANIES AND THE ISSUANCE OF SECURITIES


Article 1.
In the Rulebook on conditions for audit of financial statements of the Securities Register, stock exchange, professional intermediaries and the performance of special services in the procedure of status changes of joint-stock companies and issuance of securities (“Official Gazette of the Federation of Bosnia and Herzegovina”, number 94/22), (hereinafter : Rulebook), Article 3, paragraph (1) point a) is supplemented by a new paragraph 4) which reads:

“4) “a statement by the responsible person of the audit firm that, two years before submitting the application to the Commission, the audit firm and/or the authorized auditors employed in the audit firm were not subject to a measure due to the violation of the regulations governing the work of licensed audit firms and authorized auditors, International Auditing Standards and other rules of the auditing profession.”
The previous paragraphs 4) and 5) become paragraphs 5) and 6).

Article 2.
Article 3, paragraph (1) point b) of the Rulebook is supplemented by a new paragraph 4) which reads:
“4) “a statement by the responsible person of the audit firm that, two years before submitting the application to the Commission, the audit firm and/or the authorized auditors employed in the audit firm were not subject to a measure due to the violation of the regulations governing the work of licensed audit firms and authorized auditors, International Auditing Standards and other rules of the auditing profession.”
The previous paragraphs 4) and 5) become paragraphs 5) and 6).

Article 3.
This Rulebook enters into force on the eighth day from the day of its publication in the “Official Gazette of the Federation of Bosnia and Herzegovina”.

Number 01-02-129/23
January 26, 2023
Sarajevo

President
Securities Commission
Federation of Bosnia and Herzegovina
Adnan Zukić, s. r.

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