LAW OF PARLIAMENT OF THE REPUBLIC OF MOLDOVA

of January 30, 2025 No. 2

About introduction of amendments to the Law on financial records audit No. 271/2017

The Parliament adopts this organic law.

This law shifts:

- parts (2) - (4) Article 11 of Regulations (EU) of the European parliament and Council No. 537/2014 of April 16, 2014 about special requirements to statutory audit of the socially significant organizations and about cancellation of the Decision of the Commission 2005/909/EU (the text concerning EEP), the European Union published in the Official magazine L 158/77 of May 27, 2014, CELEX: 32014R0537, with the subsequent changes made by Regulations (EU) of the European parliament and Council 2023/2869 of December 13, 2023;

- The recommendation of the Commission of June 5, 2008 about restriction of the civil responsibility of the auditors appointed in legislative procedure and auditing firms [the notification No. C (2008) 2274] (the text concerning EEP) (2008/473/EU), published in the Official magazine of the European Union by L 162/39 of June 21, 2008, CELEX: 32008H0473.

Art. I. - In the Law on financial records audit No. 271/2017 (Official monitor of the Republic of Moldova, 2018, Art. No. 7-17, 48), with subsequent changes, to make the following changes:

1. To state formula of harmonization in the following edition:

"This law shifts:

- partially the Directive 2006/43/EU of the European parliament and Council of May 17, 2006 about statutory audit the annual and consolidated accounting records, change of Directives of Council 78/660/EEC and 83/349/EEC and cancellation of the Directive of Council 84/253/EEC (the text concerning EEP), published in the Official magazine of the European Union by L 157/87 of June 9, 2006, CELEX: 32006L0043, with the subsequent changes made by the Directive (EU) of the European parliament and Council 2023/2864 of December 13, 2023;

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