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Accounting and Audit

  • Legislation
  • Accounting and financial reporting
    • Accounting and Financial Reporting Board
  • Audit of financial statements

Legislative acts in the field „Accounting and Audit”

Accounting and Audit

Laws

Law No.271/2017 on Audits of Financial Statements din 15.12.2017
Law No.287/2017 on Accounting and Financial Reporting din 15.12.2017

National Accounting Standards

Order regarding the approval of National Accounting Standards no. 118 din 06.08.2013

International Standards on Auditing

Handbook of International Code of Ethics for Professional Accountants din 01.12.2023
Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Servicies Pronouncements”, (Edition 2020, volume 1) din 01.01.2020
Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Servicies Pronouncements”, (Edition 2020, volume 2) din 01.01.2020
Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Servicies Pronouncements”, (Edition 2020, volume 3) din 01.01.2020

Frequently visited

Order regarding the approval of National Accounting Standards no. 118
Law No.287/2017 on Accounting and Financial Reporting
Law No.271/2017 on Audits of Financial Statements
Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Servicies Pronouncements”, (Edition 2020, volume 1)
Handbook of International Code of Ethics for Professional Accountants
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Contacts

7 Constantin Tanase str., Chisinau
MD-2005, Republic of Moldova
Tel.: +(373) 22 262-523
Email: cancelaria@mf.gov.md
Ministry of Finance
Ministry of Finance
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Development partners

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Old version of the website of the Ministry of Finance!