Uzbekistan flag Uzbekistan: Business Environment

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

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Latest Update: May 2024