Legea nr. 162/2017 privind auditul statutar al situațiilor financiare anuale și al situațiilor financiare anuale consolidate și de modificare a unor acte normative

This law sets the rules for the statutory audit of annual financial statements and consolidated annual financial statements. It ensures the quality and reliability of financial reporting for businesses. It affects companies required to have their financial statements audited, auditors, and regulatory bodies. The law aims to enhance transparency and trust in the financial markets.