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Certification of Accountants in Georgia

In: Accounting Reform in Transition and Developing Economies

Author

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  • Robert W. McGee

    (Florida International University Biscayne Bay Campus)

Abstract

Since the collapse of the Soviet Union each of the former Soviet republics has started the process of moving away from central planning and toward a market economy. Part of that process involves private sector institution building. One private sector institution that has generally experienced a degree of success and popularity is nongovernmental accounting associations. One task of such institutions is to provide certification for accountants and auditors. This paper provides a brief overview of private sector accounting certification in Georgia. After the collapse of the Soviet Union the 15 former Soviet republics had to make a transition to a market economy. Part of that transition involved replacing the old Soviet accounting system with one that was more appropriate for a market economy. Each former Soviet republic has chosen a different path to achieve that goal, although there are some similarities.

Suggested Citation

  • Robert W. McGee, 2008. "Certification of Accountants in Georgia," Springer Books, in: Robert W. McGee (ed.), Accounting Reform in Transition and Developing Economies, chapter 30, pages 429-437, Springer.
    • Handle: RePEc:spr:sprchp:978-0-387-25708-2_30
    DOI: 10.1007/978-0-387-25708-2_30
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