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In accordance with the Law of Georgia on Accounting, Reporting and Auditing, SARAS developed the Project under Order of Head of SARAS “on Approving the Procedure for Maintaining the State Registry of Accountants Providing Professional Services and the State Registry of Accounting Firms electronically, their structure and design, the List of Information and the User Identification Procedure.”
The Project aims to identify obliged entities subject to supervision within the scope of the Law, and also to record and systematize data. On the one hand, this will contribute to raising the awareness of these entities, simplifying their compliance with the Law and international recommendations. On the other hand, this will facilitate proper risk-based supervision of SARAS with effective legal mechanisms.
Therefore, please read the Rule on Maintaining the State Registry of Accountants Providing Professional Services and the State Registry of Accounting Firms and explanatory note and share your views with us.
Interested parties have the opportunity to submit their proposals and comments regarding the subordinate act until March 31, 2023.