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SARAS has prepared a consolidated document summarizing the inconsistencies identified during the financial statement reviews for the 2022-2023 reporting periods and the review priorities for the 2023-2024 reporting periods. This document is intended for entities, their auditors, regulators/supervisors and other stakeholders with an interest in financial reporting. In addition to these key issues, the document outlines the characteristics of high-quality financial statements and materiality considerations
SARAS representatives provided interested parties with relevant information on
issues covered by the legal act
The video guide aims to simplify the process for obliged entities to upload ML/TF reports
In accordance with the standard, anyone can remotely request and receive public information from SARAS
SARAS has published the first Georgian translation of the European Sustainability Reporting Standards (ESRS). These standards aim to increase transparency and accountability of undertakings towards sustainable development