{"id":2887,"date":"2019-11-24T08:58:26","date_gmt":"2019-11-24T08:58:26","guid":{"rendered":"http:\/\/finconsult.ba\/?page_id=2887"},"modified":"2025-10-07T10:47:44","modified_gmt":"2025-10-07T10:47:44","slug":"opce-informacije-uslovi-or-2","status":"publish","type":"page","link":"https:\/\/finconsult.ba\/en\/opce-informacije-uslovi-or-2\/","title":{"rendered":"OP\u0106E INFORMACIJE (USLOVI) \u2013 OR"},"content":{"rendered":"<section class=\"or-conditions\">\n  <div class=\"or-container\">\n    <h2 class=\"or-title\">Uslovi za sticanje zvanja Ovla\u0161teni revizor (OR)<\/h2>\n\n    <p>\n      Profesionalno-stru\u010dno zvanje <strong>ovla\u0161teni revizor<\/strong> mo\u017ee ste\u0107i osoba koja ima zavr\u0161en diplomski ili dodiplomski studij i zvanje certificiranog ra\u010dunovo\u0111e s va\u017ee\u0107om licencom, s najmanje tri godine prakti\u010dnog iskustva u ovom zvanju ili tri godine prakti\u010dnog iskustva kod ovla\u0161tenog revizora uz sudjelovanje u najmanje dvije revizije godi\u0161nje, te polo\u017eene ispite predvi\u0111ene za ovo zvanje. Prakti\u010dno iskustvo se dokazuje uvjerenjem poslodavca.\n    <\/p>\n\n    <div class=\"or-block fade-in\">\n      <h3>Profesionalna stru\u010dnost<\/h3>\n      <p>\n        Ispitima se dokazuje obavezna razina profesionalne stru\u010dnosti za samostalno davanje mi\u0161ljenja o fer i korektnom prikazu finansijskih izvje\u0161taja koji su predmet revizije.\n      <\/p>\n    <\/div>\n\n    <div class=\"or-block fade-in\">\n      <h3>Eti\u010dki kodeks i kontinuirano usavr\u0161avanje<\/h3>\n      <p>\n        Kandidat mora potpisati izjavu o prihva\u0107anju obaveze po\u0161tivanja va\u017ee\u0107eg me\u0111unarodnog kodeksa etike za profesionalne ra\u010dunovo\u0111e i stalnog kontinuiranog profesionalnog razvoja predvi\u0111enog za ovo profesionalno zvanje.\n      <\/p>\n    <\/div>\n\n    <div class=\"or-block fade-in\">\n      <h3>Potrebna znanja i vje\u0161tine<\/h3>\n      <p>\n        Pored znanja i iskustva utvr\u0111enih za certificiranog ra\u010dunovo\u0111u, ovla\u0161teni revizor treba posjedovati dopunska aktualna znanja o MSFI i Me\u0111unarodnim standardima revizije, te tehnikama revizije finansijskih izvje\u0161taja.\n      <\/p>\n    <\/div>\n\n    <div class=\"or-block fade-in\">\n      <h3>Program profesionalno-stru\u010dnih ispita<\/h3>\n      <p>Program obuhvata sljede\u0107e predmete:<\/p>\n      <ul class=\"or-list\">\n        <li>Napredno upravlja\u010dko ra\u010dunovodstvo<\/li>\n        <li>Napredna revizija<\/li>\n        <li>Napredno finansijsko izvje\u0161tavanje<\/li>\n        <li>Napredni finansijski menad\u017ement<\/li>\n        <li>Strategijski menad\u017ement<\/li>\n      <\/ul>\n    <\/div>\n\n    <div class=\"or-block fade-in\">\n      <h3>Priznavanje zvanja<\/h3>\n      <p>\n        Na pisani zahtjev osobama koje su stekle doktorat znanosti iz oblasti ra\u010dunovodstva, poslovnih finansija ili revizije, imaju objavljena najmanje tri rada iz oblasti teorije i prakse ra\u010dunovodstva, ili imaju najmanje tri godine radnog iskustva u univerzitetskoj nastavi, mo\u017ee se priznati zvanje <strong>ovla\u0161teni revizor<\/strong>.\n      <\/p>\n    <\/div>\n\n    <div class=\"or-block fade-in\">\n      <h3>Redukcija ispita<\/h3>\n      <p>\n        Na pisani zahtjev osoba koje su zavr\u0161ile studij iz oblasti ra\u010dunovodstva, revizije ili poslovnih finansija i imaju objavljen najmanje jedan rad u priznatim \u010dasopisima, postoji mogu\u0107nost redukcije ispita, izuzev predmeta <em>Napredna revizija<\/em>.\n      <\/p>\n    <\/div>\n\n    <div class=\"or-block fade-in\">\n      <h3>Postupak priznavanja i redukcije<\/h3>\n      <p>\n        Uvjeti i postupak u vezi s redukcijom ili osloba\u0111anjem od polaganja ispita ili priznavanja zvanja detaljno su propisani posebnim pravilnikom Komisije.\n      <\/p>\n    <\/div>\n\n    <div class=\"or-block fade-in\">\n      <h3>Prakti\u010dno iskustvo<\/h3>\n      <p>\n        Prakti\u010dno iskustvo mo\u017ee se stjecati prije, tokom ili nakon polaganja ispita, s tim da kandidat ne mo\u017ee ste\u0107i profesionalno-stru\u010dno zvanje dok ne ispuni zahtjeve u vezi s prakti\u010dnim iskustvom.\n      <\/p>\n      <p>\n        Nakon stjecanja zvanja certificiranog ra\u010dunovo\u0111e kandidat mo\u017ee pristupiti polaganju ispita za sticanje zvanja ovla\u0161teni revizor, ali mu entitetski savezi ne\u0107e izdati certifikat dok ne dostavi dokaz o ispunjenom prakti\u010dnom iskustvu.\n      <\/p>\n    <\/div>\n\n    <p class=\"or-note\">\n      Detaljne informacije o uslovima za sticanje zvanja dostupne su na:  \n      <a href=\"https:\/\/www.srr-fbih.org\/uvjeti-za-stjecanje-zvanja-u-racunovodstvenoj-profesiji\" target=\"_blank\" rel=\"noopener\">\n        www.srr-fbih.org\n      <\/a>\n    <\/p>\n  <\/div>\n<\/section>\n\n<style>\n.or-conditions {\n  background: #fff;\n  color: #111;\n  font-family: \"Times New Roman\", serif;\n  padding: 80px 20px;\n  line-height: 1.7;\n}\n\n.or-container {\n  max-width: 950px;\n  margin: 0 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underline;\n}\n\n\/* Animacije *\/\n@keyframes fadeSlideDown {\n  0% {\n    opacity: 0;\n    transform: translateY(-20px);\n  }\n  100% {\n    opacity: 1;\n    transform: translateY(0);\n  }\n}\n\n.fade-in {\n  opacity: 0;\n  animation: fadeInUp 1.2s ease forwards;\n}\n\n@keyframes fadeInUp {\n  0% {\n    opacity: 0;\n    transform: translateY(30px);\n  }\n  100% {\n    opacity: 1;\n    transform: translateY(0);\n  }\n}\n\n@media (max-width: 700px) {\n  .or-title {\n    font-size: 28px;\n  }\n  .or-block h3 {\n    font-size: 20px;\n  }\n}\n<\/style>\n\n\n\n<section class=\"next-section\">\n  <div class=\"next-container\">\n    <h2 class=\"next-title\">See more<\/h2>\n    <div class=\"next-links\">\n      <a href=\"https:\/\/finconsult.ba\/en\/predmeti-predavaci-or\/\" class=\"next-link\">Predmeti i predava\u010di<\/a>\n      <a href=\"https:\/\/finconsult.ba\/en\/statistika-prolaznosti-or\/\" class=\"next-link\">Statistika prolaznosti<\/a>\n      <a href=\"https:\/\/finconsult.ba\/en\/prijava-na-edukaciju-or\/\" class=\"next-link\">Prijava na edukaciju<\/a>\n    <\/div>\n  <\/div>\n<\/section>\n\n<style>\n.next-section {\n  background: #fff;\n  color: #111;\n  padding: 45px 20px;\n  text-align: center;\n  font-family: \"Times New Roman\", serif;\n  border-top: 1px solid #ddd;\n  animation: fadeIn 1s ease;\n}\n\n.next-container {\n  max-width: 850px;\n  margin: 0 auto;\n}\n\n.next-title {\n  font-size: 24px;\n  font-weight: 700;\n  margin-bottom: 20px;\n  letter-spacing: 0.5px;\n  color: #003366;\n  animation: slideDown 0.9s ease;\n}\n\n.next-links {\n  display: flex;\n  justify-content: center;\n  flex-wrap: wrap;\n  gap: 10px;\n}\n\n.next-link {\n  text-decoration: none;\n  color: #003366;\n  border: 1px solid #003366;\n  padding: 7px 18px;\n  border-radius: 6px;\n  font-size: 15px;\n  transition: all 0.25s ease;\n}\n\n.next-link:hover {\n  background: #003366;\n  color: #fff;\n  transform: translateY(-2px);\n}\n\n@keyframes fadeIn {\n  from { opacity: 0; }\n  to { opacity: 1; }\n}\n\n@keyframes slideDown {\n  from { transform: translateY(-15px); opacity: 0; }\n  to { transform: translateY(0); opacity: 1; }\n}\n<\/style>","protected":false},"excerpt":{"rendered":"<p>Uslovi za sticanje zvanja Ovla\u0161teni revizor (OR) Profesionalno-stru\u010dno zvanje ovla\u0161teni revizor mo\u017ee ste\u0107i osoba koja ima zavr\u0161en diplomski ili dodiplomski studij i zvanje certificiranog ra\u010dunovo\u0111e s va\u017ee\u0107om licencom, s najmanje tri godine prakti\u010dnog iskustva u ovom zvanju ili tri godine prakti\u010dnog iskustva kod ovla\u0161tenog revizora uz sudjelovanje u najmanje dvije revizije godi\u0161nje, te polo\u017eene ispite predvi\u0111ene za ovo zvanje. Prakti\u010dno iskustvo se dokazuje uvjerenjem poslodavca. Profesionalna stru\u010dnost Ispitima se dokazuje obavezna razina profesionalne stru\u010dnosti za [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-2887","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/finconsult.ba\/en\/wp-json\/wp\/v2\/pages\/2887","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/finconsult.ba\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/finconsult.ba\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/finconsult.ba\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/finconsult.ba\/en\/wp-json\/wp\/v2\/comments?post=2887"}],"version-history":[{"count":0,"href":"https:\/\/finconsult.ba\/en\/wp-json\/wp\/v2\/pages\/2887\/revisions"}],"wp:attachment":[{"href":"https:\/\/finconsult.ba\/en\/wp-json\/wp\/v2\/media?parent=2887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}