In June, 2017 the Parliament of Georgia has adopted the Law on Accounting, Reporting and Audit, according to which majority of the private companies are obliged to conduct the IFRS quality audit and make the information public. Today, only a small part of private companies publish their financial information.
The Reform will be headed by the Service for Accounting, Reporting and Auditing Supervision, the agency under the Ministry of Finance. The reform should be implemented within three years from the signing of the Association Agreement and at the end of the year, the electronic portal reportal.ge should be launched, where companies will publish their financial information. According to the reform, companies will be divided into five categories according to their size and function and will have different kind of requirements for publishing their financial information.
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