The Ministry of Finance intends to harmonize the accounting regulations with the amendments to the Fiscal Code by Law no. 296/2020, in the sense of including in the scope of the accounting law the foreign legal entities that have the place of effective management in Romania, by expressly mentioning these categories. entities in the area of applicability of the Accounting Law no. 82/1991, as it results from the project subject to the public consultation on the site under the heading Decision-making transparency.