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Law of Georgia on Accounting, Audit & Reporting

Law of Georgia on Accounting, Audit & Reporting

A guide to the new law by KPMG in Georgia.


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Aimed to determine the legal basis for keeping accounts, preparing and presenting financial statements, and to determine the terms and procedures for financial statements audits, Georgia has adopted a new law on Accounting and Financial Reporting. 

This Law divides entities within four categories and determines the legal basis for keeping accounts, preparing, and presenting financial statements, as well as auditing financial statements in Georgia. 

To easily understand the new law requirements, we have created a Guide through the law on Accounting, Audit and Reporting.

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© 2020 KPMG Georgia LLC, a company incorporated under the Laws of Georgia, a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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