Ordonanţa Guvernului pentru modificarea şi completarea Ordonanţei de urgenţă a Guvernului nr. 90/2008 privind auditul statutar al situaţiilor financiare anuale consolidate şi a Ordonanţei Guvernului nr. 65/1994 privind organizarea activităţii de expertiză contabilă şi a contabililor autorizaţi

This government ordinance updates the laws governing the statutory audit of consolidated annual financial statements and the professional organization of certified accountants in Romania. It aims to modernize financial reporting standards and ensure the reliability of corporate financial audits. These changes affect certified public accountants, auditing firms, and companies required to submit consolidated financial statements, bringing their professional activities in line with current regulatory requirements.