LEGAL CHANGES ON THE ACCOUNTS CERTIFICATE FOR THE ENTITIES WHO APPLY THE FINANCIAL ACCOUNTING STANDARDS FOR NON-PROFIT SECTOR
Keywords:
Financial accounting standards for non-profit sector and the Accounting Normalization System Auditing for the non-profits’ entities, Accounts certificate, legal changes on mandatory accounts certificate for the entities of the non-profit sectorAbstract
This paper highlights, in first place, the accounting rules and auditing rules applicable to the entities of the non-profit sector. In second place, the paper deals with the factors which explain why the auditing is important for the entities of the
non-profit sector. After this, the article points out the legal changes introduced by the Decree Law No 64/2013 13th may. The article is rather critical on the solution adopted by this legal regime.
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