References
- Accounting Law no. 82/1991, republished, available at https://static.anaf.ro/static/10/Anaf/legislatie/Legea_contabilitatii.htm
- Act C of 2000 on accounting available at https://njt.hu/jogszabaly/2000-100-00-00
- Coman, D.M.; Ionescu, C.A.; Duică, A.; Coman, M.D.; Uzlau, M.C.; Stanescu, S.G.; State, V., (2022) „Digitization of Accounting: The Premise of the Paradigm Shift of Role of the Professional Accountant”, Applied Sciences-Basel, vol. 12 (7), article no. 3359, https://doi.org/10.3390/app12073359
- H.G. no. 804 /1991 regarding the profit tax available at https://legislatie.just.ro/Public/DetaliiDocumentAfis/2023
- H.G. no. 238 /1991 regarding the modification of the official exchange rate of the leu available at https://www.cdep.ro/pls/legis/legis_pck.htp_act_text?idt=8456
- Law no. LXXV of 2007 about the Hungarian Chamber of Auditors, auditor activity, and public auditor supervision available at https://net.jogtar.hu/jogszabaly?docid=a0700075.tv
- Law no. 12/1991 regarding the profit tax available at https://legislatie.just.ro/Public/DetaliiDocumentAfis/1442
- Law no. 571/2003 regarding the Fiscal Code available at https://legislatie.just.ro/Public/DetaliiDocumentAfis/48725
- Law no. LXXXI of 1996 Act on corporate tax and dividend tax available at https://net.jogtar.hu/jogszabaly?docid=99600081.tv#lbj357idedaf
- Law no. 227/2015 regarding the Fiscal Code available at https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm
- O.G. no. 70/1994 regarding the profit tax available at https://www.cdep.ro/pls/legis/legis_pck.htp_act_text?idt=5909
- O.G. no. 16/2022 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code, the repeal of some normative acts and other financial-fiscal measures available at https://legislatie.just.ro/Public/DetaliiDocument/257589
- O.U.G no. 217/1999 for the amendment and completion of Government Ordinance no. 70/1994 regarding the profit tax available at https://legislatie.just.ro/Public/DetaliiDocumentAfis/20439#id_artA12
- O.U.G. no. 127/2008 for the amendment and completion of Law no. 571/2003 regarding the Fiscal Code available at https://legislatie.just.ro/Public/DetaliiDocumentAfis/98119
- O.U.G. no. 115/2023 regarding some fiscal-budgetary measures in the field of public spending, for fiscal consolidation, combating fiscal evasion, for the modification and completion of some normative acts, as well as for the extension of some deadlines available at https://legislatie.just.ro/Public/DetaliiDocument/277404