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Accounting and accounting rules in Iran

Accounting Rules

Tax Year
The financial year begins on March 21st and ends on March 20th of the following year.
Accounting Standards
The International Financial Reporting Standards (IFRS) has developed gradually in Iran. However, there are still differences between the national standards and the IFRS standards.
Accounting Regulation Bodies
Audit company
Accounting Reports
Profit and loss account, auditors' report, balance sheet.
Publication Requirements
Financial statements must be submitted annually.
Professional Accountancy Bodies
Iranian Association of Certified Public Accountants , In Farsi.
Certification and Auditing
According to Iranian legislation, certain companies should be audited by Iranian certified Public accountants (IACPA). For more information see Dayarayan website.
Accounting News

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Latest Update: October 2022