Accountancy and Audit Within the National European Union Accession Program of the Republic of Croatia - Year 2004

On its session held on 15th January 2004, the Government of the Republic of Croatia has promulgated the Republic of Croatia’s National EU Accession Program - Year 2004, together with the Republic of Croatia’s Acquis Communautaire Legislation Harmonization Plan for the Year 2004 – Supplement A to the National Program. The national program has been directed toward the aggregation of all objectives and tasks of the republic of Croatia in the implementation of the EU – oriented Stabilization and Accession Agreement. In force in the Republic of Croatia are the Accountancy Act and the Audit Act regulating the spheres of accountancy and audit. The Government of the Republic of Croatia has enacted the Plan pertaining to the EU’s acquis communautaire, relating to the strict satisfaction of EU requirements regarding accountancy and audit that are to be regulated by the New Accountancy and Audit Act.