Accounting and accounting rules in Uzbekistan

Accounting Rules

Tax Year

The fiscal year is the calendar year.

Accounting Standards

National accounting standards (NAS) apply.

Accounting Regulation Bodies

Ministry of Finance of Uzbekistan

Accounting Reports

Financial reports must contain balance sheets, results reports (income statements), fixed assets reports, cash flow reports, capital reports, and supporting notes, calculations and descriptions.

Publication Requirements

Enterprises are not required by law to publish their annual report.

Professional Accountancy Bodies

National Association of accountants and audit professionals

Certification and Auditing

The annual audit of the financial health of a company must be conducted by an independent certified auditor. You can contact an external auditor: Deloitte, Ernst & Young, PricewaterhouseCoopers.
A list of auditing organizations is available on the website ofthe Ministry of Finance.

Accounting News