OBS_VALUE: Pursuant the article 7 (4) of the Law on Accounting, the chief accountant (at least one in each accounting company or in each company carrying out accounting activities internally) shall fullfil the following oblitations: have a higher education; have an experience of work related to accounting, accounting (financial) reporting or audit activities, at least three years over the last five calendar years, and in the absence of higher education in accounting and auditing - at least five years over the last seven calendar years; do not have undeceived or outstanding convictions for crimes in the economic sphere.