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Service
Level 1
   Business Services 01

Level 2
   Professional services 01A

Level 3
  862,863 Accounting, auditing, book-keeping and taxation services 01Ab

Measures Applicable at this Level
Showing 81 - 96 of 96 items
NameTypeAgencyLawValidity
    
Prohibition on Certified Public Accountants from lending, borrowing, transferring or selling its Certified Public Accountant CertificateProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Certified Public Accountants from practicing any activity that impairs the reputation of the accounting and audit professionsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Certified Public Accountants from Working at two or more entities while having full-time work or rendering accounting and audit services without license of the Ministry of FinanceProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on impersonating an auditor or certified public accountantProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on providing audit or accounting services without a licenseProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibitions on slanderProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohiobition on using threats on auditorsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License not be an officer, owner, shareholder or staff of any enterpriseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to be a member of the Chamber of Professional Accountants and AuditorsRequirement to subscribe to associationMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to be certifiedLicensing (based on qualifications / education)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to be free of embezzlement or other intentional infringements on finance or accountingLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to have more than three technical staff that have acquired a high level education degree in accounting and financeLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Retention of audit-related documents for at least 10 yearsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Obligations for Accounting FirmsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Shareholding requirement for audit firm to obtain audit practising licenseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Transparency ReportAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 261 - 280 of 370 items
NameTypeAgencyLawValidity
    
Establishment criteria for enterprises in the pawn sectorAdministrative RequirementsMinistry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Establishment criteria for enterprises in the pawn sectorLicensing (based on qualifications / education)Ministry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Establishment criteria for enterprises in the pawn sectorAdministrative RequirementsMinistry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Establishment criteria for enterprises in the pawn sectorAdministrative RequirementsMinistry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Invoice printing shop authorization requirementsAuthorization / permit requirements Ministry of FinanceDecree on invoice No. 12/PM, dated 23 January 201531-12-9999
Invoice usage requirementsPerformance requirements (mandatory)Ministry of FinanceDecree on invoice No. 12/PM, dated 23 January 201531-12-9999
Limitations on invoice printingAdministrative RequirementsMinistry of FinanceDecree on invoice No. 12/PM, dated 23 January 201531-12-9999
Minimum registered capital for enterprises in the pawn sectorMinimum capital requirementsMinistry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Pawn sector interest rate limitationsLimitations on pricingMinistry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Pawning business operation license requirementAuthorization / permit requirements Ministry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Period of time for presenting documents for registrationAdministrative RequirementsMinistry of FinanceDECREE on Document Registration No. 52/PM, dated 13 March 199331-12-9999
Requirement for the arrangement of shareholders’ meeting of listed companiesAdministrative RequirementsSecurity Exchange commissionINSTRUCTION on Convening a Shareholders’ Meeting for Listed Companies No. 0001/SMCO, dated 10 February 201631-12-9999
Requirement to apply for enterprise name in all sectorsAdministrative RequirementsMinistry of Industry and CommerceNotification regarding the Instruction on Name and Code of Enterprise No. 0064/MOIC.ERO, dated 10 January 201331-12-9999
Requirement to register an enterprise to conduct the pawning businessAdministrative RequirementsMinistry of Industry and CommerceDecree On Pawn Businesses No. 248/Gov, dated 26 July 201631-12-9999
Requirement to reserve the enterprise nameAdministrative RequirementsMinistry of Industry and CommercePROVISION on Application for Registration and Approval of Enterprise Names No. 0924/MOIC , dated 04 June 200831-12-9999
Requirements for tax deductible invoicesAdministrative RequirementsMinistry of FinanceDecree on invoice No. 12/PM, dated 23 January 201531-12-9999
Right and duties of services providers, in regards to invoicesAdministrative RequirementsMinistry of FinanceDecree on invoice No. 12/PM, dated 23 January 201531-12-9999
Service charge for forwarding the application form for enterprises registering with the MOICFeeMinistry of Industry and CommerceADDITIONAL INSTRUCTION of The Minister of Industry and Commerce on Enterprise Registration and Amendment of Enterprise Registration Certificates in accordance with Enterprise Law No. 1786/MOIC, dated 07 September 200931-12-9999
Service charge for forwarding the application form for enterprises registering with the MOICFeeMinistry of Industry and CommerceADDITIONAL INSTRUCTION of The Minister of Industry and Commerce on Enterprise Registration and Amendment of Enterprise Registration Certificates in accordance with Enterprise Law No. 1786/MOIC, dated 07 September 200931-12-9999
Service charge for forwarding the application form for enterprises registering with the MOICFeeMinistry of Industry and CommerceADDITIONAL INSTRUCTION of The Minister of Industry and Commerce on Enterprise Registration and Amendment of Enterprise Registration Certificates in accordance with Enterprise Law No. 1786/MOIC, dated 07 September 200931-12-9999
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