The Association of Professional Accountants and Auditors of the Republic of Moldova (ACAP RM) is a non-profit autonomous nongovernmental organization of public interest with self-management, aimed at managing the profession of accounting in the Republic of Moldova.

ACAP was founded in 1996 and evolved to include about 1000 members in present day, 100 of which are students enrolled in educational speciality programs. The Association earned reputation of excellent promoter of the profession of accounting, and offers a wide range of educational speciality programs: pre-professional, professional and long-term. ACAP is a full member of IFAC (International Federation of Accountants), SEEPAD (South-Eastern European Partnership on Accountancy Development) and ECCAA (Eurasian Council of Certified Accountants and Auditors), and associate member of FIDEF (Fédération Internationale des Experts-Comptables Francophones).

ACAP actively supports the mission, objectives and obligations of IFAC member and is willing to strengthen it's institutional capacity, accelerating the development of abilities and competence of the profession of accounting in the Republic of Moldova, increasing compliance with all IFAC and EU standards and participating in developing twinning models among professional bodies/institutions of accounting.

ACAP RM governance
Governing bodies of ACAP RM are are represented by: General Assembly, Board of Directors, Executive Directorate.
The supreme governing body of ACAP RM is General Assembly. The General Assembly is entitled to decide on all directions, that form the subject of ACAP RM activity. An Ordinary General Assembly is convened once a year. An Extraordinary General Assembly may be convened at any time if necessary.

ACAP RM Board of Directors is the body that conducts ACAP RM during the period between General Assemblies. The Board of Directors is elected by the General Assembly from among members of ACAP RM for a term of 3 years.
ACAP RM Board of Directors consists of President, Vice President and Committees. The number of board members and committees is established by the Rules of Procedure of ACAP RM.
Board of Directors is the only body that represents ACAP RM in relations with other members of ACAP RM, with the government and the Parliament of the Republic of Moldova, ministries and other organizations and with other members and persons interested in the current business of ACAP RM.

ACAP Committees are created by the Board of Directors in order to achieve ACAP goals and solve problems of accountants and auditors from Moldova, and also problems that are important for ACAP RM. Each committee has a Regulation and Work plan, that contain objectives and responsibilities of the committee.

Current management of ACAP RM activity is conducted by The Executive Director, appointed and dismissed by the Board of Directors.

Financial and economic activity control of ACAP RM is conducted by The Audit Commission, elected by the General Assembly for a term of 1 year, and must be fulfilled at least once a year.

ACAP RM Charter

ACAP RM Goals
IFAC and IASB/IASCF standards introduction in accounting and auditing area;

• Public interest serving;
• Compliance with professional IFAC standards and Statements of Membership Obligations (SMO);
• Basing the accounting profession in Moldova on international standards regarding : > Education,> Ethics,> Quality of services.

1. assistance in developing accounting and auditing standards regarding similar implementation in business activities, production and other areas;
2. production and dissemination of comprehensive programs of education, professional training, certification and development in field of accounting and auditing;
3. assist in public recognition of professional accountants and auditors in the Republic of Moldova by carrying out the certification and licensing process;
4. dissemination of information and knowledge on accounting and auditing and other branches of business and economy, including those used in international community among ACAP RM members and in the public;
5. organization of meetings, seminars, round tables and training courses to raise the qualification of specialists and to detect acute problems and assist in resolving them through dialogue with legislative and empowered authorities, publishing books and other teaching materials in the field of accounting, auditing, taxation and other sciences;
6. expansion and development of ACAP RM.