The CAC is a professional accountancy organization that unites all certified auditors in Croatia; membership in the PAO is mandatory. The Audit Act, as amended in 2017 regulates the CAC, which operates under the oversight of the Ministry of Finance. According to the Audit Act, CAC’s responsibilities include the following: (i) conduct IPD training with respect to the audit examinations; (ii) conduct continuing professional development courses for certified auditors; (iii) conduct audit examinations; and (iv) translate auditing standards and ethical requirements for certified auditors. In addition to being an IFAC Associate member, CAC is an associate member of Accountancy Europe.