Ensuring financial integrity and compliance

At Baker Tilly Re Opinion we specialise in delivering comprehensive audit services that provide peace of mind and strategic insights to businesses of all sizes. Our expert team of certified auditors is dedicated to ensuring that your financial statements are accurate, reliable, and fully compliant with the latest regulatory standards. Whether you are a startup, a growing SME, or a large corporation, our audit services are tailored to meet your specific needs and objectives.

Financial statement audits

We conduct comprehensive financial statement audits to verify the accuracy of your financial reporting. Our process not only ensures compliance with applicable accounting standards but also highlights areas for potential improvement, helping you strengthen your financial management practices.

Internal audits

Our internal audit services are designed to evaluate and improve the effectiveness of your internal controls, risk management, and governance processes. We provide an independent, objective assessment to enhance your organisation’s operational efficiency and effectiveness.

Compliance audits

Stay ahead of regulatory changes with our compliance audit services. We ensure that your organisation adheres to relevant laws, regulations, and industry standards, minimising risks and protecting your reputation.

Operational audits

We help you optimise your business operations with our operational audit services. By evaluating your workflows, procedures, and resource utilisation, we identify opportunities to improve efficiency and reduce costs, ultimately driving better business performance.

IT audits

In today’s digital age, information security is paramount. Our IT audit services assess your information systems’ security, integrity, and reliability. We provide actionable recommendations to safeguard your data and ensure the continuity of your IT operations.

Forensic audits

If you suspect fraud or financial misconduct, our forensic audit services can help. We conduct thorough investigations to uncover the truth, provide evidence for legal proceedings, and recommend measures to prevent future occurrences.

Does your company need a statutory audit?

Whether an audit is mandatory depends on the company's size and special status. The rules differ between the laws of the Federation of BiH, Republika Srpska and Brčko District, by registered office.

The check needs JavaScript. You can request a proposal at info@bakertilly.ba. Our article on mandatory audit in the FBiH

Where is the company's registered office?

Federation of BiHRepublika SrpskaBrčko District

Is your company a public interest entity?

YesNoNot sure

Who counts as a public interest entity?

Under the Law on Accounting and Auditing in the FBiH, they are companies whose securities are traded on an organised market, banks, microcredit companies, insurance and reinsurance companies, leasing companies, factoring companies, investment and voluntary pension fund management companies, broker-dealer companies and other financial organisations, public enterprises, public institutions and legal entities of special importance to the Federation of BiH. Our article on mandatory audit in the FBiH

Figures from the financial statements

Average value of business assets

Total annual revenue

Average number of employees

Enter all three figures to see the size of the company and whether it must be audited.

Audit required

Micro
Small
Medium
Large

Thresholds under the Law on Accounting and Auditing in the FBiH (amounts in KM)

	Business assets	Revenue	Employees
Micro	≤ 350,000	≤ 700,000	≤ 9
Small	≤ 4,000,000	≤ 8,000,000	≤ 49
Medium	≤ 20,000,000	≤ 40,000,000	≤ 249
Large	> 20,000,000	> 40,000,000	> 249

A company is classified in the smallest class whose limits are not exceeded by at least two of its three figures (business assets, revenue and the number of employees). If one of them is above the threshold for large entities, the company is classified as at least medium-sized. Medium-sized and large entities must be audited.

This check is for guidance only and follows the Law on Accounting and Auditing in the FBiH. An audit can also be required on other grounds, for example for consolidated financial statements or under other regulations.

Thresholds under the Law on Accounting and Auditing of Republika Srpska (amounts in KM)

	Total assets	Operating revenue	Employees
Micro	≤ 350,000	≤ 700,000	≤ 10
Small	≤ 4,000,000	≤ 8,000,000	≤ 50
Medium	≤ 20,000,000	≤ 40,000,000	≤ 250
Large	> 20,000,000	> 40,000,000	> 250

A company is classified in the smallest class whose limits are not exceeded by at least two of its three figures (total assets, operating revenue and the number of employees). Medium-sized and large entities must be audited, medium-sized ones from the 2026 financial statements onwards.

This check is for guidance only and follows the Law on Accounting and Auditing of Republika Srpska. An audit can also be required on other grounds, for example for consolidated financial statements or under other regulations.

Thresholds under the Law on Accounting and Auditing in Brčko District of BiH (amounts in KM)

	Business assets	Revenue	Employees
Small	≤ 1,400,000	< 2,800,000	≤ 50
Medium	≤ 5,500,000	< 11,000,000	> 50 and < 250
Large	> 5,500,000	> 11,000,000	> 250

The law has no micro class. A company is classified as small if it meets at least two of the conditions for small entities, and as medium-sized if it meets at least two of the conditions for medium-sized entities. If one figure is above the upper threshold for medium-sized entities, the company is classified as at least medium-sized; if two are, as large. Large entities must be audited.

This check is for guidance only and follows the Law on Accounting and Auditing in Brčko District of BiH. An audit can also be required on other grounds, for example for consolidated financial statements or under other regulations.

Why choose us

Experienced professionals
Our team of certified auditors brings years of experience across various industries, ensuring a deep understanding of your specific audit requirements.
Customised solutions
We recognise that every business is unique. Our audit services are tailored to your individual business needs, providing relevant and actionable insights.
Cutting-edge technology
We utilise the latest audit tools and methodologies to deliver accurate, efficient, and timely audit results.
Transparency and integrity
We are committed to upholding the highest standards of ethics and transparency in all our audit engagements. Our goal is to build long-lasting relationships based on trust and credibility.
Actionable insights
Beyond compliance, our audits provide strategic insights that help you make informed decisions, improve business processes, and drive growth.