Accounting, Financial Reporting, Audit
Applicable laws and administrative instructions
I. Laws
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Link to download |
1. Law no. 06/l –032 on Accounting, Financial Reporting and Audit |
II. Administrative Instructions
Title |
Link to download |
1. Administrative Instruction No. 01/2020 on Annual Reportings of Microenterprises |
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2. Administrative Instruction No. 07/ 2019 on the Structure, Content and Submission of the Annual Financial Reporting |
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3.Administrative Instruction No.02/2019 On the Independence of Statutory Auditors and Auditing Firms |
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4. Administrative Instruction No.02/2019 On Licensing Statutory Auditors and Local and Foreign Statutory Auditr Firms |
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5. Administrative Instruction No. 2012/06 on Investigation and Discipline Procedures |
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6. Administrative Instruction No. 03/2014 on Oversight and Control of the Licenced Porfessional Organizations, Audit Firms and Statutory Auditors |
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