Accounting Expertise In The Republic Of Moldova: Operational Challenges And Directions For Improvement

This article examines the practice of accounting expertise from the perspective of methodological quality and proposes measures to increase the reliability and comparability of the conclusions drawn by experts. The research methodology combines a systematic documentary analysis of the regulatory and professional framework, a comparative analysis of regulations and practices in the Republic of Moldova and Romania, and a case study of an accounting expertise report used to map the standard report structure. The results highlight the main operational challenges: imprecise definition of the accounting expert's tasks, incomplete or delayed documentation, inconsistency of procedures between experts, absence of a materiality threshold adapted to the specific nature of the expertise, risks to independence, lack of technical review, and limited use of digital solutions. To solve these problems, the paper suggests standardizing the accounting expertise process, setting a materiality threshold, and, where it makes sense, making technical reviews a formal part of quality assurance, without limiting professional judgment. Complementary to this, it is recommended that the process be digitized through electronic registers of expert reports, secure data exchange mechanisms, and activity logging, measures designed to reduce subjective variability, increase traceability, and align accounting expertise with European quality standards. In this way, accounting expertise consolidates its evidentiary role in an increasingly complex judicial and fiscal environment.