At its 172 session, held on 25 June 2021, the Securities Commission adopted a series of bylaws implementing the Law on Digital Assets. The set of bylaws was published in “Službeni glasnik RS” (RS Official Gazette), No 69, on 9 July 2021. The bylaws are applied as of 17 July 2021.

In joint audits, two (or more) audit firms are appointed to share responsibility for a single audit engagement and to produce a single audit report. Article 34 of the Audit Law provides for such a possibility, an option for public-interest entities to contract statutory audit services with several independent audit firms. However, there are clear indications that such arrangements might harm the quality and independence of audits, and mandatory audit firm rotation.