1. American Accounting Association (AAA).
2. Law no. 78 from 2000 regarding the prevention, discovery, and punishment of corruption acts.
3. Order of the Minister of Public Finances no. 3055 from October 29, 2009 regarding the approval of Accounting Regulations in compliance with the European directives.
4. Order of the Romanian Government no. 79 from 2003 regarding the control and recovery of Communitarian funds, as well as co-financing funds improperly used.
5. Report on Fraud issued by the Judicial Commission of the Parliament of the United Kingdom of Great Britain and Northern Ireland, July 2002.