The Mission (socially important objectives) of the association is to promote the development of the accounting and auditing professions (hereafter - profession) in the Republic of Moldova.
The association fulfills its mission through the following principles:
a. access to and retirement from association membership is on the basis of free will;
b. participation of members in the association's activities is on the basis of self-regulation, self-governing and other democratic values;
c. economic and administrative autonomy (independence) of the association and its members;
d. records of its members;
e. transparency of the activities of association.
To achieve its mission, the association has established the following socially significant goals:
a. providing assistance to public authorities in the development of accounting and auditing in the Republic of Moldova;
b. protection of the rights and lawful interests of association members, helping them to improve the level of quality and professionalism of their services;
c. strengthening the reputation of the profession, through vocational training, and receiving and disseminating knowledge of the profession.
To provide appropriate assistance to public authorities, the association has established the following objectives of the field of accounting and auditing:
a. participation in the harmonization of the legislative framework, regulatory framework and the national professional standards (technical) with community aquis, including the professional standards of IFAC, and to the implementation of the harmonized normative framework;
b. participation in the development of the methodological foundations of higher education and continuous professional development, as well as professional certification of accountants and auditors;
c. transmission of information to the competent public authorities provided directly by the legislation.
In order to support the professional activities of its members and other accountants and auditors, the association has established the following objectives:
a. representation and protection of the rights and lawful interests of professional members of the association in court of law, or in other public authorities and private organizations;
b. providing continuous professional development of accountants and auditors in accordance with international standards, IFAC and European standards;
c. assistance in complying with the regulations of the profession, including IFAC declarations on the responsibilities of its members (SMO);
d. creating conditions for the exchange of experience in the development of the best professional practices, as well as for identifying and structuring professional issues and identify ways to address them;
e. assistance in the employment of members of the association.
In order to strengthen the reputation of the profession the association will:
a. circulate knowledge about the profession among the general public;
b. organize quality control services for association members, and the disciplinary process in the association;
c. collaborate with the media.