Certification of Accountants in Georgia

Abstract:     
Since the collapse of the Soviet Union each of the former Soviet republics has started the process of moving away from central planning and toward a market economy. Part of that process involves private sector institution building. One private sector institution that has generally experienced a degree of success and popularity is nongovernmental accounting associations. One task of such institutions is to provide certification for accountants and auditors. This paper provides a brief overview of private sector accounting certification in Georgia.

Number of Pages in PDF File: 10

Keywords: accounting certification, ACCA, CIPA, IFRS, International Financial Reporting Standards, Georgia, transition economy

JEL Classification: M4, F02, F21, G15, G18, G34, I2, J44, K22, L84, L86, O52, O53

working papers series