-Article 45, paragraphs 1 and 2 of the Law on the State Audit Institution ("Official Gazette of the Republic of Montenegro", No. 28/04, 27/06, 78/06, "Official Gazette of Montenegro", No. 17/07, 73/10, 40 / 11, 31/14 and 70/17) stipulates that the audit is performed by a state auditor who is solely employed on the basis of public announcement in the SAI. Paragraph 3 of the same article of the law stipulates that a person who, in addition to the general conditions determined by law, also meets the following requirements may be appointed as a state auditor: university degree, at least five years of work experience and passed the state auditor exam.
Individuals who have passed the state audit exam and have not acquired the status of state auditor in accordance with Article 45 of the SAI Law are not entitled to perform any activities from the mandate of the SAI, nor to sign any document as state auditors, especially not on the basis of concluded commercial contracts for the provision of services to third parties.
In addition to this, all audited entities are obliged to request from the individuals who demonstrate themselves as state auditors a written authorization signed and certified by the SAI and in case the one does not possess it to inform the SAI.