Legal basis

  • Law no. 10 091, dated 05.03.2009, “On Statutory Audit, the Organization of the Profession of Statutory Auditor and Certified Accountant”, as amended.

  • Law no. 126/2024, dated 19.12.2024, On certain additions and amendments to Law no. 10 091, dated 05.03.2009, “On Statutory Audit, the Organization of the Profession of Statutory Auditor and Certified Accountant”, as amended.

  • Normative Act “On coping with the consequences of natural disasters.”

  • Law no. 97/2019, dated 16.12.2019, On the approval of the normative act, with the force of law no. 9 of the Council of Ministers, “On coping with the consequences of natural disasters.”

  • Law no. 25/2018, dated 10.05.2018, “On Accounting and Financial Statements.”