OBTAINING A TITLE
In april 2009, Institute of Certified Accountants of Montenegro (ICAM), started the cycle of education by ACCA program, and it was renewed in September 2011, together with Association of Accountants and Auditors of Serbia (a full member of IFAC) and the Faculty of Economy, from University Montenegro.
In 2015, European Bank for Reconstruction and Development (EBRD) decided Grant to improve the system of professional education ISRCG and the selected consortium of consultants ACCA, AARC and Deloitte confirmed the high quality of education professional accountants and auditors which implement ICAM.
From November 2017, Institute of Certified Accountants of Montenegro ICAM is a full member of IFAC (International Federation of Accountants).
On 01.01.2021. Institute of Certified Accountants of Montenegro is a full member of Accountancy Europe (AE), which is obtained if the state (from which the professional organisation) is a member of EU or if it is a professional organisation providing high quality with her work. Accountancy Europe (AE) is an advisor of the EU Commission for accounting and auditing issues.
The education cycle is organized for all three levels of the accounting titles defined CORS (Montenegrin educational accounting standard):
Bookkeeper
Authorized Accountant
Certified Accountant
The education plan and program are according to ACCA/CAT programs, which are implemented in member states IFAC. Professional literature was translated by Association of Accountants and Auditors of Serbia, and one part of literature (tax and legal aspects of education) is used from domestic literature (Handbook for tax system – 2022 edition, Commercial law – the author Velimirovic, 2009 edition, Application of chart of accounts commercial entities and other legal entities, in accordance with IAS/IFRS (2012)) and Laws that apply in Montenegro, as well as publications issued by our Institute, and the latest amendments and additions IAS/IFRS (2019 edition).
The literature curriculum is being updated according to current amendments and additions laws and by-laws. On the website ICAM, www.isrcg.org you can view: Exam list / Literature by professional titles.
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Institut sertifikovanih računovđa Crne Gore
je samoregulatorno, nezavisno, dobrovoljno
profesionalno udruženje.
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The Institute of Certified Accountants of Montenegro is a self-regulatory, independent, voluntary professional organization
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