Accounting Law no. 82/1991, republished, available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://static.anaf.ro/static/10/Anaf/legislatie/Legea_contabilitatii.htm">https://static.anaf.ro/static/10/Anaf/legislatie/Legea_contabilitatii.htm</ext-link>
Act C of 2000 on accounting available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://njt.hu/jogszabaly/2000-100-00-00">https://njt.hu/jogszabaly/2000-100-00-00</ext-link>
H.G. no. 804 /1991 regarding the profit tax available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://legislatie.just.ro/Public/DetaliiDocumentAfis/2023">https://legislatie.just.ro/Public/DetaliiDocumentAfis/2023</ext-link>
H.G. no. 238 /1991 regarding the modification of the official exchange rate of the leu available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.cdep.ro/pls/legis/legis_pck.htp_act_text?idt=8456">https://www.cdep.ro/pls/legis/legis_pck.htp_act_text?idt=8456</ext-link>
Law no. LXXV of 2007 about the Hungarian Chamber of Auditors, auditor activity, and public auditor supervision available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://net.jogtar.hu/jogszabaly?docid=a0700075.tv">https://net.jogtar.hu/jogszabaly?docid=a0700075.tv</ext-link>
Law no. 12/1991 regarding the profit tax available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://legislatie.just.ro/Public/DetaliiDocumentAfis/1442">https://legislatie.just.ro/Public/DetaliiDocumentAfis/1442</ext-link>
Law no. 571/2003 regarding the Fiscal Code available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://legislatie.just.ro/Public/DetaliiDocumentAfis/48725">https://legislatie.just.ro/Public/DetaliiDocumentAfis/48725</ext-link>
Law no. LXXXI of 1996 Act on corporate tax and dividend tax available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://net.jogtar.hu/jogszabaly?docid=99600081.tv#lbj357idedaf">https://net.jogtar.hu/jogszabaly?docid=99600081.tv#lbj357idedaf</ext-link>
Law no. 227/2015 regarding the Fiscal Code available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm">https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm</ext-link>
O.G. no. 70/1994 regarding the profit tax available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.cdep.ro/pls/legis/legis_pck.htp_act_text?idt=5909">https://www.cdep.ro/pls/legis/legis_pck.htp_act_text?idt=5909</ext-link>
O.G. no. 16/2022 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code, the repeal of some normative acts and other financial-fiscal measures available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://legislatie.just.ro/Public/DetaliiDocument/257589">https://legislatie.just.ro/Public/DetaliiDocument/257589</ext-link>
O.U.G no. 217/1999 for the amendment and completion of Government Ordinance no. 70/1994 regarding the profit tax available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://legislatie.just.ro/Public/DetaliiDocumentAfis/20439#id_artA12">https://legislatie.just.ro/Public/DetaliiDocumentAfis/20439#id_artA12</ext-link>
O.U.G. no. 127/2008 for the amendment and completion of Law no. 571/2003 regarding the Fiscal Code available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://legislatie.just.ro/Public/DetaliiDocumentAfis/98119">https://legislatie.just.ro/Public/DetaliiDocumentAfis/98119</ext-link>
O.U.G. no. 115/2023 regarding some fiscal-budgetary measures in the field of public spending, for fiscal consolidation, combating fiscal evasion, for the modification and completion of some normative acts, as well as for the extension of some deadlines available at <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://legislatie.just.ro/Public/DetaliiDocument/277404">https://legislatie.just.ro/Public/DetaliiDocument/277404</ext-link>