Accounting, as specialized activity in the measurement, the evaluation, the knowledge, the management and the control of the assets, liabilities and equity and results of activity to legal persons and natural persons referred to in art. 1 must provide chronological and systematic recording, processing, publish and maintain information on financial position, financial performance and cash flows, both for their domestic needs and relationships with present and potential investors, financial and commercial creditors, customers, public institutions and other users

Art. 1. - (1) Societies, companies/national companies, autonomous, national institutes of research and development, cooperatives and other legal entities for profit are required to organize and run their own accounting, financial accounting that under this law, and management accounting adapted to the specific activity.

Article 2. - (1) Accounting, as specialized activity in the measurement, the evaluation, the knowledge, the  management and the control of the assets, liabilities and equity and results of activity to legal persons and natural persons referred to in art. 1 must provide chronological and systematic recording, processing, publish and maintain information on financial position, financial performance and cash flows, both for their domestic needs and relationships with present and potential investors, financial and commercial creditors, customers, public institutions and other users.

Article 6. - (1) Any economic and financial operation performed at the time they are recorded in a document underlying accounting records, thus providing a supporting document quality.   (art. 1 alin. 1, art. 2 alin. 1, art. 6 alin. 1, 2, art. 8 alin. 1, art. 9 alin. 1 și art. 10 alin. 1 din Legea nr. 82/1991, legea contabilității)
          (2) Supporting documents underlying accounting records of persons liable worked out, endorsed and approved, and those which have accounted for as appropriate.
          Article 8. - (1) Persons referred to in art. 1 are required to conduct a general inventory of assets and liabilities held at the beginning of, at least once a year during their operation, the merger or closure, as well as in other cases provided by law.
          Article 9. - (1) Valuation of inventory and presentation held during their annual financial statements are the rules and accounting regulations.
          Article 10. - (1) Official documents of presenting economic and financial situation of persons referred to in art. 1 are the annual financial statements, which must reflect accurately the financial position, financial performance, cash flows and other information related to work. (art. 1 par 1, art. 2 par 1, art. 6 par 1, 2, art. 8 par 1, art. 9 par 1 și art. 10 par 1 of Law no. 82/1991, Accounting Law)