• What is IFRS?

  • What is International Accounting Standards Board (IASB)?

  • What is the structure of  IASC  foundation?

  • How widespread is the adoption of IFRS around the world?

  • What is the International Accounting Standards Committee (IASC)?

  • What is the IFAC?

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“TM Audit” CJSC was founded and was issued an audit license in 1997. The founding partner of the Company, the Managing Partner and CEO is Tatul Movsisyan.

Ever since the company was founded, it has been providing a wide range of high-quality professional services to numerous international and local institutions and organizations, many of them being leaders in their fields. The company's client list includes such well-known institutions and organizations as EBRD, Air France, Cronimet Holding, ArmenTel, Orange, Armenian Electric Networks, ArmRusgasprom, Shen Holding, Alfa-Pharm, Grand Candy, Arpa-Sevan, Elit Group...: TM Audit is included in the shortlist of Consultants of South Caucasus and local implementers of projects funded by the World Bank, USAID, European Union.

Improvement of accounting and auditing systems of RA are of significant importance to the Company and it has its own role in the reform projects of legislative and professional field relating to the sphere.

The staff of the Company consists of highly trained and competent professionals. They are among the founders of the Association of Accountants and Auditors of Armenia, members of the governing body of this professional institution, as well as in different years have been members of RA Accounting and Auditing Fields Reform Committee, members of “Accountants’ Certification Committee” and “Auditors’ Qualification Committee”.


No company can survive let alone succeed without solid business relations. We attach significant importance to establishing long-lasting partnerships with our clients. We believe that only by honest and transparent actions we can gain the trust of our clients. Mutual trust, loyalty to clients, straightforward, impartial, objective, and incorruptible behaviour are grounds of establishing sound collaboration. We always adhere to these principles while collaborating with our clients. That’s the reason why our clients trust us and continue to make use of our services.

Integrity and quality

The ability to penetrate easily into different spheres of economy, find precise answers even in the most intricate situations speaks about the professionalism of our specialists. We constantly make researches, apply new methods, broad approaches, techniques, which allows offering services that always meet the demands of the time.
The deep knowledge of our specialists, the highest quality of provided services are an inseparable part of the Company’s image and the reason why we are confided in. Thanks to all of this, the name of TM Audit combines client gratitude, lofty organizational values, and the high reputation of the Company.