LAW OF THE REPUBLIC OF ARMENIA

of December 29, 2004 No. ZR-190

About modification and amendments in the Law of the Republic of Armenia "About financial accounting"

Accepted by National Assembly of the Republic of Armenia on December 14, 2004

Article 1. Regarding the 2nd article 11 of the Law of the Republic of Armenia "About financial accounting" (on December 26, 2002, ZR-515-N) words of "physical persons" shall be replaced with words "business owners, and for batches, the public and religious organizations – also physical persons who are not the business owner".

Article 2. To add part 2 of article 12 of the Law with the new paragraph of the following content:

"Except as specified, when the head of the organization combines also obligations of the chief accountant, the chief accountant in the organization is obligatory. The chief accountant or the head of the organization combining obligations of the chief accountant shall be the paid worker (except as specified when financial accounting in the organization is kept by means of other organization rendering accounting services or the business owner, and for batches, the public and religious organizations – also by means of the physical person who is not the business owner)".

Article 3. This law becomes effective since January 1, 2005.

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