In addition to the regulation mentioned above, other normative acts that apply to the audit are:
– Law 162/2017 regarding the statutory audit of the annual financial statements and the consolidated annual financial statements and amending some normative acts;
– Emergency Ordinance no. 75/1999, with subsequent revisions and modifications, regarding the financial audit activity;
– Law no. 26/2010 for amending and supplementing the Government Emergency Ordinance no. 75/1999 regarding the financial audit activity;
– Directive 2006/43 / EC of the European Parliament and of the Council regarding the statutory audit; Emergency ordinance. 99/2006 on credit institutions and capital adequacy;
– Order of the Ministry of Public Finance no. 1.121 / 2006 regarding the application of International Financial Reporting Standards;
– Accounting Law no. 82/ 1991;
– Law no. 93/2009 regarding non-banking financial institutions.
The EUROM team provides you with auditors who have the qualifications required to provide financial audit services and can help you manage the company correctly and efficiently.