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The document ceased to be valid since  January 5, 2018 according to article 39 of the Law of the Republic of Moldova of  December 7, 2017 No. 260

LAW OF THE REPUBLIC OF MOLDOVA

of December 5, 2008 No. 261-XVI

About Audit Chamber

(as amended on 24-03-2022)

Confirming commitment of the Republic of Moldova to international standards of the best practice of external public audit, based on Item р) part (3) Article 72 and article 133 of the Constitution of the Republic of Moldova

The Parliament adopts this organic law.

Chapter I. General provisions

Article 1. Field of regulation

This law regulates:

a) the legal relationship arising in the course of external public audit of procedure for forming, management and use of public financial resources and management of public property;

b) tasks, term of office, the organization, functions, powers and other moments connected with activities of Audit Chamber.

Article 2. Status of Audit Chamber

(1) the Audit Chamber is the single public body of the state exercising control of forming, management and use of public financial resources and management of public property by means of external audit in the public sector as the highest auditor organization and is protected by the law from intervention from law enforcement or regulatory authorities.

(2) the Audit Chamber is legal entity of the public law, it is financed completely from the government budget and has seal with the image of the State Emblem of the Republic of Moldova.

(3) the Location of Audit Chamber - municipiums of Chisinau.

Article 3. Concepts

For the purpose of this law the following concepts are used:

audit - function of control and financial audit of the subject by means of which competent persons collect and estimate proofs for the purpose of forming of opinion on all essential aspects on degree of the compliance revealed to the established criteria;

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