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Under the order of the head of the Service for Accounting, Reporting and Auditing Supervision Subdivision of the Ministry of Finance of Georgia, the professional certification standard and the rule for recognition of the certification programs and examination process was adopted on September 25, 2017.
The normative act defines the rule for recognition of individuals as the certified accountants, certification programs and examination process. In order to take simplified certification and Georgian Law aptitude tests, interested individuals can apply to professional organizations, examination process of which is recognized by the Service.
The document also covers the procedural issues that can help individuals aiming to get the certified accountant status, recognize courses (subjects) already completed for certification purpose in Georgia, as well as abroad. For this purpose, the project foresees the various disciplines (subjects) recognition rules for the bodies carrying out educational activities.
The document also addresses the individuals, who take three year audit practical training under the supervisor auditor to get registered in the State Registry of Auditors.
The normative act takes into account the consultations with the professional education international specialists of the World Bank Centre for Financial Reporting Reform, professional organizations, higher education institutions and professional education experts. Its main provisions are based on the International Education Standards (IES) promulgated by the International Federation of Accountants (IFAC) and relevantEU Directive’s requirements.
Detailed information can be found at the following link.