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Non-compliances Identified as a Result of Financial Statements Reviews and Review Priorities – Fourth Edition
For the attention of entities, their auditors, regulatory/supervisory bodies and persons interested in financial statements, SARAS has developed a unified document, in an updated form, on non-compliances identified as a result of financial statements reviews and review priorities. In addition to the issues mentioned above, the document focuses on materiality and the characteristics of high-quality financial statements.
SARAS Held Another Information Meeting for Obliged Entities within the Framework of the Law of Georgia on Facilitating the Suppression of Money Laundering and Terrorism Financing
The purpose of the meeting is to inform interested parties about the Rule for Understanding the Customer’s Ownership and Control (Governance) Structure and Identification and Verification of a Beneficial Owner by the Obliged Entity
An Amendment was Made to the Normative Act of SARAS
An amendment was made to the Order № N-16 of 25 September 2017 of the Head of the Service for Accounting, Reporting and Auditing Supervision
