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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.

© 2020 “KPMG Georgia”, a Limited Liability Company, incorporated under the Laws of Georgia and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. 


For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

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