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Notice to PIEs, I, II and III category entities

We would like to remind you that according to the articles 9(2) and 28(12) of the Georgian law on “Accounting, Reporting and Auditing”, PIEs, I, II and III category entities/groups are required to submit their 2019 financial statements (consolidated financial statements or management/consolidated management reports and auditor’s report if it is defined in the Law) no later than October 1

Also, according to the article 9(4) “If a reporting period of an entity does not coincide with a calendar year, it shall submit the statements as soon as they are available, but no later than 9 months following the reporting period end”. 

In case of any questions regarding the submission process, email us to the following address: info@saras.gov.ge, send an official letter or call on our hotline

Considering the epidemiological situation, in case of need to clarify the information, SARAS is ready to consult you online through the following electronic platforms: Zoom, Viber, Skype, Whatsapp, Facebook Messenger. Those interested in meeting online, email us at info@saras.gov.ge. Please, indicate the purpose of the meeting and the desired platform. SARAS will arrange a meeting and provide you with detailed information about its date and time. 

© Service for Accounting, Reporting and Auditing Supervision. 2018