• 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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Tatul Movsisyan

Tatul Movsisyan is the Managing Partner of TM Audit. With more than 30 years of professional experience, he is one of the pioneers standing at the foundations of the accounting and auditing reforms in Armenia. He was instrumental in the development and adoption of national accounting standards, the local law on accounting, chart of accounts and financial reporting package, as well as numerous legal acts regulating the accounting, audit and tax fields in Armenia.

In 2009 he was one of the main experts reviewing and editing official Armenian translation of IFRSs.

Under his leadership, TM Audit has serviced well-established international and local companies and institutions representing all sectors of economy, including manufacturing, energy, transport, construction, trade, aviation, health, education, insurance and finance. This important work has resulted in enhanced corporate governance, transparency, efficiency, better financial and tax management in hundreds of companies operating in Armenia.

He is a Constituent Member of the Association of Accountants and Auditors of Armenia (AAAA) since 1997. In different years he has been an expert of IFAC (International Federation of Accountants), Chairman of the Accounting Committee AAAA, member of Council of the AAAA; Accounting and Auditing Fields Reform Committee RA, RA Interdepartmental Committee for Accounting and Auditing Systems Reform, Commission for the Qualification of Accountants of the RA, Magistracy Final Exams Committee of IATC (International Accountancy Training Center) educational foundation.
He is the author of more than 20 methodological books on accountancy and a number of articles.

He has provided trainings and lectures to thousands of professionals and students of higher educational institutions and professional organizations. Tatul Movsisyan’s “Youth Support Centre” was founded in 2008 to support talented young people to build a career in the accounting profession.

Prior to establishing TM Audit, for over 6 years he worked in some of the largest construction and manufacturing companies as financial manager and/or chief accountant.

He holds a Master of Science degree of Engineering and Economics from State Engineering University of Armenia. He was awarded auditor’s certification by the RA Ministry of Finance and Economy in 1997.    

Since 2020 he is a member of the Chamber of Auditors and Expert Accountants of Armenia.

Tatul Movsisyan was elected as the President of the Chamber of Auditors and Expert Accountants of Armenia on May 11, 2021.

On February 15, 2023 Tatul Movsisyan was unanimously elected Chairman of the Presidium of the Consultative Council of Auditors of the Eurasian Economic Union at the presidency session.


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Ghukas Atoyan

Ghukas Atoyan has over 28 years of professional experience in accounting, tax and audit practice. While supervising accounting and tax advisory services provided by the Company, he also actively participates in audit and business advisory projects. Prior to joining TM Audit in 2000, he had been working as chief accountant in number of Armenian companies.

Ghukas has broad experience in introduction, restoration and conduct of accounting, business processes analysis, development of accounting policy, working chart of accounts, set up of cost accounting systems, planning and calculation of taxes, duties and other mandatory payments

He is a full member of the Association of Accountants and Auditors of Armenia (AAAA) and a member of the Accounting Committee AAAA.

He conducted professional training courses in large Armenian companies and institutions. Since 2008 he has been giving lectures on the RA tax system in Tatul Movsisyan’s “Youth Support Centre”.

He is co-author of 3 handbooks in accounting.

Ghukas holds a Master of Science degree in Mechanical Engineering from State Engineering University of Armenia and a Master of Science degree in Accounting and Audit granted by IATC (International Accountancy Training Centre). He is a certified auditor of AAAA (Association of Accountants and Auditors of Armenia) since 2009.

Since 2020 he is a member of the Chamber of Auditors and Expert Accountants of Armenia.