The Andorran Financial Authority has published the consolidated text of the Principality of Andorra’s Audit of Accounts Law, enacted as Law 30/2025 of 15 December. The item is catalogued as accounting regulation in the authority’s regulatory library and is tagged as relevant across a wide range of regulated sectors, including banks, investment services and asset management firms and advisers, payment and electronic money institutions, insurers and reinsurers, pension funds and plans, and digital-asset and crowdfunding-related participants.