Law no. 238/2020 published in the Official Gazette no. 1041 of November 6, 2020, modifies art. 28 para. (2) of the Accounting Law no. 82/1991. Thus, the regulation regarding the preparation and submission to the territorial units of the Ministry of Public Finance of the financial statements or of some accounting reports and at other periods than annually, within the financial year, will be applicable only to the persons provided in art. 1 para. (1) – (4) of Law no. 82/1991, which achieved a turnover higher than the RON equivalent of 1.000.000 euros at the end of the previous financial year.
The normative act also provides for the republishing in the Official Gazette of the Accounting Law no. 82/1991 republished, with all subsequent amendments and completions, giving the texts a new numbering.