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Accounting Reform in Transition and Developing Economies pp 429–437Cite as

Certification of Accountants in Georgia

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Since the collapse of the Soviet Union each of the former Soviet republics has started the process of moving away from central planning and toward a market economy. Part of that process involves private sector institution building. One private sector institution that has generally experienced a degree of success and popularity is nongovernmental accounting associations. One task of such institutions is to provide certification for accountants and auditors. This paper provides a brief overview of private sector accounting certification in Georgia.

After the collapse of the Soviet Union the 15 former Soviet republics had to make a transition to a market economy. Part of that transition involved replacing the old Soviet accounting system with one that was more appropriate for a market economy. Each former Soviet republic has chosen a different path to achieve that goal, although there are some similarities.

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Authors
  1. Robert W. McGee
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  1. School of Accounting College of Business Administration ACII 124, Florida International University Biscayne Bay Campus, 3000 NE 151st Street, North Miami, 33181, FL, USA

    Robert W. McGee

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McGee, R.W. (2008). Certification of Accountants in Georgia. In: McGee, R.W. (eds) Accounting Reform in Transition and Developing Economies. Springer, Boston, MA. https://doi.org/10.1007/978-0-387-25708-2_30

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