SARAS issues manuals on the submission of criminal records for accountants providing professional services and accounting firms. Submission of criminal records is mandatory by law

In accordance with the amendments to the Law of Georgia on Accounting, Reporting and Auditing implemented in May 2024, a person authorized to manage or represent an accounting firm, a significant shareholder or a beneficial owner must not have been convicted or found guilty of intentional economic crimes (including crimes in the field of financial activities) or intentional serious or particularly serious crimes. If convicted, their criminal record must have been expunged or annulled. 

To fulfill these requirements, accounting firms are responsible for submitting a criminal record certificate to SARAS (including a certificate issued by the relevant authority in the case of foreign nationals). SARAS may request information about the criminal record of a significant shareholder from the accounting firm using a risk-based approach. 

An accountant providing professional services must not have been convicted or found guilty of intentional economic crimes (including crimes in the field of financial activities) or intentional serious or particularly serious crimes. If convicted, their criminal record must have been expunged or annulled. 

To fulfill these requirements, the accountant providing professional services is responsible for submitting a criminal record certificate to SARAS (including a certificate issued by the relevant authority in the case of foreign nationals). 
To simplify the procedures, SARAS provides support manuals explaining the technical aspects of uploading criminal record certificates to the State Registry of Accountants Providing Professional Services and the State Registry of Accounting Firms. 

Instruction for accountants providing professional services
Instruction for accounting firms