The reporting process for the 2023 reporting period has started! Please submit your reports, immediately, as soon as they are available

Updated versions of the regulatory standards of audit activities have been adopted

An International Standard for Quality Management and International Standards for Auditing, Review, Other Assurance, and Related Services provided in the Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements (2022 edition) issued by IAASB has been adopted by the Order No. ნ-7 of the Head of SARAS dated 22 May 2024. 

In addition, the 2023 edition of an International Code of Ethics for Professional Accountants (IESBA Code of Ethics) has been adopted. 

The standards, translated into Georgian, will be posted on SARAS website as soon as possible and will be available to all interested parties