This concept note states the objectives and goals of accounting and auditing education development in the Republic of Moldova and defines the trends and priority development directions aligned with the European Union (EU) standards and international good practices. This concept note is developed within the regional project ‘Strengthening Auditing and Reporting in the Countries of the Eastern Partnership’ (STAREP) by the representatives of the Republic of Moldova in the accounting education community of practice. Moldova participates in this community through the representatives of the Moldova State University, Academy of Economic Studies of Moldova and the Association of Professional Accountants and Auditors of the Republic of Moldova. The Accounting Education Community of Practice (EduCoP) has the goal to promote the accounting and auditing education development in line with the EU standards and international good practices at university, professional and continuing professional development levels.

The concept note provisions have been correlated with relevant policy documents (Code of Education, Law on Accounting and Financial Reporting, Law on Audits of Financial Statements, Education Development Strategy Education-2020, International Education Standards, etc.) with reforms in transposing the corporate financial reporting provisions of the acquis communautaire, and other reforms, including in the education system.

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