Accounting Law no. 82/1991 provides the following changes:

⮚ Significant increase in the fines provided for non-compliance with the regulations of the accounting law.

⮚ An entity with no patrimonial purpose that receives sponsorships or redirections from profit/income tax, etc. must submit a declaration attached to the annual financial statements, which will detail the amounts received and how the amounts were used. For failure to submit this declaration, the penalty is a fine ranging from RON 20,000 to RON 30,000 regardless of the amount received in the form of sponsorship/redirection.

⮚ For not carrying out the inventory, the previous fine was between RON 400 and RON 5,000, changed to a fine from RON 3,000 to RON 20,000, just for the lack of documents, even if the management may be correct.