Practical accounting
Comitetul de audit: prevederi specifice societăților pe acțiuni, societăților cu răspundere limitată, întreprinderilor de stat și municipale
Constituirea comitetului de audit în cadrul entităților de interes public reprezintă o cerință a Directivei 2006/43/CE a Parlamentului European şi a Consiliului din 17 mai 2006 privind auditul legal al conturilor anuale şi al conturilor consolidate. Această cerință a fost transpusă în legislația Republicii Moldova prin Legea nr. 271/2017 privind auditul situaţiilor financiare (în continuare - Legea nr. 271/2017) în vigoare din 1 ianuarie 2019. Astfel, art. 44 din Legea nr. 271/2017 stabilește prevederi gen...
Monitorul fiscal FISC.md nr.4 (81) 2023
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The date of publishing:
12 June /2023 11:06
Domeniu:
Contabilitate
Tags:
comitet de audit | intreprinderi municipale | SRL | societate pe acţiuni
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