Law of Certified Professional Accountant of Afghanistan Signed by the President


Shajjan & Associates has had the honor of assisting the Ministry of Finance of the Islamic Republic of Afghanistan in drafting the Law of Accountants which will be the first legislation to regulate accounting services in Afghanistan. It is signed into law by H.E. President Ashraf Ghani through the Presidential Decree No. 251 dated 14/12/1395 (05/03/2017).

The Law of Accountants regulates all matters from issuance of accountancy license and provision of accounting services to professional ethics and quality assurance review system. Enactment of the Law of Accountants is a turning point in the legislative history of Afghanistan as it provides, for the first time, the basis for transparent and standard provision of accounting services that will in turn develop confidence in the country’s financial sector.