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The Normative And Institutional Framework Of Accounting Expertise In The Republic Of Moldova: A Critical Analysis

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  • MUNTEANU VERONICA

    (ACADEMY OF ECONOMIC STUDIES OF MOLDOVA)

  • GRAUR ANATOL

    (ACADEMY OF ECONOMIC STUDIES OF MOLDOVA)

Abstract

The paper provides a critical analysis of the regulatory and institutional framework governing forensic accounting in the Republic of Moldova. This theoretical study is based on an examination of the relevant legislation, including Law nr. 68/2016 on Judicial Expertise, the Criminal and Civil Procedure Codes and other related regulations. It examines the roles and relationships of key institutions involved in the field, such as the Ministry of Finance, the National Council for the Certification of Forensic Experts, the courts, and professional organizations of accountants and auditors. The paper aims to highlight the key features and the interplay between the institutional and regulatory components related to accountancy. By taking this view, it provides an overview of the functioning of the current system in the context of contemporary professional and legislative challenges.

Suggested Citation

  • Munteanu Veronica & Graur Anatol, 2025. "The Normative And Institutional Framework Of Accounting Expertise In The Republic Of Moldova: A Critical Analysis," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 296-304, August.
    • Handle: RePEc:cbu:jrnlec:y:2025:v:4:p:296-304
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