Publicata in M. Of. 624/2012, OG 23/2012 modifica OG 65/1994 rep. privind organizarea activitatii de expertiza contabila si a contabililor autorizati. Articole modificate/completate: Art. 3, Art. 4, Art. 7, Art. 10, Art. 20, Art. 21, Art. 22, Art. 26, Art. 28, Art. 29, Art. 30, Art. 31, Art. 33, Art. 38, Art. 39, Art. 40, Art. 41, Art. 42, Art. 44, Art. 44¹