From: "Xavier Henry-Rashid | Film Republic" <xavier@filmrepublic.biz>
To: "Info - RAM" <Info@fin.ee>
Subject: Recommendation: Regulation of the accounting profession and certification of accounting software (in English and eesti)
Date: Thu, 13 Aug 2026 10:46:31 +0300
Message-ID: <34EBA646-E5F8-4240-B55F-24ACAA345BBC@filmrepublic.biz>
MIME-Version: 1.0
Content-Type: text/plain;
	charset="utf-8"
Content-Transfer-Encoding: 8bit
Thread-Index: AQIQrYfkyASAvNKGCqY4PC5ravjT0g==
X-MS-Exchange-Transport-CrossTenantHeadersStamped: AS8PR02MB9837
X-MS-Exchange-Organization-ExpirationStartTime: 13 Aug 2026 07:46:47.1362
 (UTC)
X-MS-Exchange-Organization-ExpirationStartTimeReason: OriginalSubmit
X-MS-Exchange-Organization-ExpirationInterval: 1:00:00:00.0000000
X-MS-Exchange-Organization-ExpirationIntervalReason: OriginalSubmit
X-MS-Exchange-Organization-Network-Message-Id: 245e8044-07ce-4446-d6b9-08def90f070d
X-EOPAttributedMessage: 0
X-EOPTenantAttributedMessage: 8fe098d2-428d-4bd4-9803-7195fe96f0e2:0
X-MS-Exchange-Organization-MessageDirectionality: Incoming
X-MS-PublicTrafficType: Email
X-MS-Exchange-Organization-AuthSource: DU2PEPF00028D0C.eurprd03.prod.outlook.com
X-MS-Exchange-Organization-AuthAs: Anonymous
X-MS-Exchange-AtpMessageProperties: SA|SL
X-DisclaimerOO: 1
X-MS-Exchange-Organization-SCL: -1
X-Microsoft-Antispam: BCL:0;ARA:13230040|704162111799003|43022699015|82310400026|19002099009|10067099003|5063699009|56012099006|5023799004|11063799006|18002099003|55112099003|16102099003|43540500003;
X-Forefront-Antispam-Report: CIP:213.184.59.150;CTRY:EE;LANG:en;SCL:-1;SRV:;IPV:NLI;SFV:NSPM;H:mail3.rit.ee;PTR:mail3.rit.ee;CAT:NONE;SFS:(13230040)(704162111799003)(43022699015)(82310400026)(19002099009)(10067099003)(5063699009)(56012099006)(5023799004)(11063799006)(18002099003)(55112099003)(16102099003)(43540500003);DIR:INB;
X-MS-Exchange-CrossTenant-OriginalArrivalTime: 13 Aug 2026 07:46:46.9749
 (UTC)
X-MS-Exchange-CrossTenant-Network-Message-Id: 245e8044-07ce-4446-d6b9-08def90f070d
X-MS-Exchange-CrossTenant-Id: 8fe098d2-428d-4bd4-9803-7195fe96f0e2
X-MS-Exchange-CrossTenant-AuthSource: DU2PEPF00028D0C.eurprd03.prod.outlook.com
X-MS-Exchange-CrossTenant-AuthAs: Anonymous
X-MS-Exchange-CrossTenant-FromEntityHeader: Internet
X-MS-Exchange-Transport-EndToEndLatency: 00:00:06.7683210
X-MS-Exchange-Processed-By-BccFoldering: 15.21.0315.000
X-MS-Exchange-ExternalInOutlookResult: NotEnabled
X-Microsoft-Antispam-Mailbox-Delivery: ucf:0;jmr:0;auth:0;dest:I;ENG:(910005)(944506478)(944626604)(4710232)(4717077)(4999285)(920097)(930201)(20251009189)(140003);
X-Microsoft-Antispam-Message-Info: =?us-ascii?Q?Ac78r6xD3sLPP8k3wKf1dI8aw+xFlpRwHQynMJzO5/dLcgEuO9S8qXKMvTjw?=
 =?us-ascii?Q?bGcHLHdAqwURmTJs7g8bh6AeOXB0bsVe0LojXIjpLkQSEwBi5XIxPMrCk558?=
 =?us-ascii?Q?EUGRdkXwrO3bSqpgI0oE2h+hACVXBWGYuDuGLd+31Kb9CxbbhsraGhArFJRc?=
 =?us-ascii?Q?ERy9Y3BKMVQhWM+VBGKyiSwlq005GwcarZWon8t4vqhap73V0NNVRAj5yj+w?=
 =?us-ascii?Q?0+WlETCvb0lmPs5r4yvUlVFU0FGcfDAXJgddoJz+46bgEJ1zWaktkwx0O+kx?=
 =?us-ascii?Q?MrePf7ElYiblZse0NmFuJ2sXraWY3YNRmgM5ZgqVPw7ArMcuDh4iSunpGLgg?=
 =?us-ascii?Q?w5hbugoKw57PlurzQYWgPlvgqEREhBSViB3ML2FpRr96sKF5E+U8w/7xLyak?=
 =?us-ascii?Q?xEnzm2gC8/7KreGmzzRfFa8hHGqV4BBEPe4N003QVpg1PrJy8TUANeaILbaI?=
 =?us-ascii?Q?LwlZobHuvgD0mcsd+CjwgAQ4qhXbMwS3xTZxXxOYPokX01KaXle6UlPQfIVa?=
 =?us-ascii?Q?YBXWXwiqroiOD0dOOvhq3dsKrmPNtwTa6qhoZ0hsbXh81H7Tyr1iMbLBFWce?=
 =?us-ascii?Q?Mx+/Y+APobUEaWl1h33tHm4XGeu83mLwd/R/Q1nPIyMfq8+s6SR9GnoCKqME?=
 =?us-ascii?Q?P1U3/VPibt5bU3LHVQfjSvYigzWhrvf8/4HhPKk9oAPdw/AxieRmbnUlWIa3?=
 =?us-ascii?Q?VlFpNDp22NjokY9kzQr+trATkY+zBgdFpGhXeNxQy0OOuzfN37X
	c5xjK13AT?=
 =?us-ascii?Q?YQtBx4stX9JiULwCW+js1eNCQhk7pyKDfilWW8MkPJfNSFOcrlpLQ0K2Gfcr?=
 =?us-ascii?Q?S+bPi52CeVLtgIkewWQErCH1RT3V4E8pog6XBoYcxiUkLcSGdbeQU5ajDD8v?=
 =?us-ascii?Q?Bwl1KJrZ4/uwUYPVvRv51ppzpo6H/NDypxP+HbUiVoy0WLNX3vNn6Az+/s07?=
 =?us-ascii?Q?OqHp1t47EPraFgPct7VkB0I6Ipc++011a3/yZFqO5SdzKU5DLV/EgC71POV5?=
 =?us-ascii?Q?IK7LKtkJOt59jZOSpDDWVO4CyYLwElWkY5WfgaMtv2zsY3TNkGEh9EJ1hS4I?=
 =?us-ascii?Q?tQxt/ExxEnTR5FUIar7XTSvGf7Ahp79BDazormGfRBu1b3rkBgdtCy0mvX7t?=
 =?us-ascii?Q?7XRcM/By82kw8Vusrys/W3jjV3lT4X2gJYKiPFrqnOsbCSNfHZDCCWcX6laj?=
 =?us-ascii?Q?YhSP17LBeohm7wxnCzNd2hqVPJd4bm8DzDyQJsbIMt+oIU8415LEfyl1KaCC?=
 =?us-ascii?Q?vqYFPXKsLX093YxZnijXWVgE1OhLrY8X7W6qQOTf7LgBADITVpCXMoVQmdsZ?=
 =?us-ascii?Q?w8mQ5qwZevIhAHGqpCz9zMik5/gnOcMJQb6qeY2z9VnFu97x/bnZA7jJqkmY?=
 =?us-ascii?Q?l2OFthR/uSWP9g7d2WKlVeoMGDfw0yxQkoMx9Z9Ulgs9s5ICmX5bykAS2R7p?=
 =?us-ascii?Q?Sz2BSkUv2tEX0I/ED1o7DfVqYqgc4tsLir5aE2RcXyFjDWbVjvnzPaejGU3z?=
 =?us-ascii?Q?eXmcJEUjgeeHgLsWD8mIESSZBAp64JyJvtGT9
	zZ9DUJPiiGJW0J9hchbdIA5?=
 =?us-ascii?Q?H9hMOqT6H7E8hAke5OivAQxcGQPqFU5MbXI985n7MzNw58jy4q9Lb+ayh0Zy?=
 =?us-ascii?Q?PLiDmhCdBCQIj1VNZCg1J3px6NbF2DH9KjMAXdErSuuHw6TSy7XWET8ZGkXg?=
 =?us-ascii?Q?kDxqKAvf7dMEuu0wqtGmtSKuZUSnw/aFcpycX5LZfIR4homhsqMeiMWPGiVr?=
 =?us-ascii?Q?+R798ZTqQpFm316JuMvcplKCtBYytWBXEhFBNRiu+GLuwuwrLYPuas/10Vks?=
 =?us-ascii?Q?dEa0D+Z1ZE86LjcHroImujR3Y6QnrwSI+BA0TtjkAtTflup4CC24WwzTkGJu?=
 =?us-ascii?Q?TNR+ToaA7J2cH2LLUWMnyS/lXJVvrqarwAP9ClNsdEtkFV+n2Ng6xR1HxJUm?=
 =?us-ascii?Q?+8V7poWLn8k7Tt/ueaR6ifbs4Rxrrh02BlxeWdsTkQzwqmcEpohSPXy6el5Q?=
 =?us-ascii?Q?/kFygxkZGkrgFJrPSj6l+9lfqMYDlS3E2FXnAPZXSmOOQNYRmg08x0ODFT3B?=
 =?us-ascii?Q?xHhyVWZ0rjmyUfxVGU2Xd5ZxGxqpmz2AsNj7wAODIlIFIWj8HBm9ebg00g1n?=
 =?us-ascii?Q?zCa70g6afFWSHf0bXOLd5wVYSIg8uBnDZY+jgusvElaKTVYJ14IriE0pkt5V?=
 =?us-ascii?Q?9me42DsI+EJFG0YcmGmynXR7Ijx9Ly8F00nqj0MmJ5Yaj9Df6LHB3QHbfjzn?=
 =?us-ascii?Q?ZdWfiEkULfDvlDXGpilZhgdSNp7rUYhWXCNjP5krYwyMt/PkDtmXDndb0RcD?=
 =?us-ascii?Q?Z+3Q2YuQxOBTtqrplkwxEHb
	QU+yvZKVxsgbXQ/BmZ5LUdZvNhcO0PwIFund6?=
 =?us-ascii?Q?3Tu1yeLILCZ/EIzPOAN8IBwZ3klEUpVudDyBMi/VHvNf+eVw3DNEJK3vnc56?=
 =?us-ascii?Q?yvLGhtRYyq6dZuOL74+PA6V4WMaXjrDZa8aPQ/LRnKnbmQsyTVicVU6ed4+C?=
 =?us-ascii?Q?QnvOkiM9d01NTgBRigmwZYnVSQK1tlVMZcwM0hoI9um1fiv54n/G+H7c0n3o?=
 =?us-ascii?Q?efVqLcUW/n2oR9Y8hdFLJuFkAH5Do3sRNK9lzamSHgsX4JM+lJ56Hve+W5zJ?=
 =?us-ascii?Q?DvSrtIkrjANBA3HA2RJ7qTYlADD0uueNb7/Rutgn2ReqpRzu7VShaF1mCOOq?=
 =?us-ascii?Q?FZVlU3NPZ4cuSrSWpTzh1t3y3NTzbD6wuovSNzqtu4RIL/1jy+Vxvx9cAWng?=
 =?us-ascii?Q?w+AfG/I6Z6bQDEdZ65GB+G+hRoqPPWkc1/xPoJ1SijMaZjOU+ZnmOduDpO1+?=
 =?us-ascii?Q?TK63Xp766Y3Q0qHa7vzfZa1BEY2zCf/YUq4Oerj4NxU7K/y6X7LRTUeDuoO8?=
 =?us-ascii?Q?33y6kXzAz0vOX+fD0Q=3D=3D?=
Content-Language: en-us
x-ms-exchange-organization-originalclientipaddress: 213.184.59.150
x-ms-exchange-organization-originalserveripaddress: 10.167.242.20
received-spf: None (mail3.rit.ee: no sender authenticity  information available from domain of  postmaster@mail-lf1-f53.google.com) identity=helo;  client-ip=209.85.167.53; receiver=mail3.rit.ee;  envelope-from="xavier@filmrepublic.biz";  x-sender="postmaster@mail-lf1-f53.google.com";  x-conformance=spf_only
dkim-signature: v=1; a=rsa-sha256; c=relaxed/relaxed;        d=filmrepublic.biz; s=google; t=1786607205; x=1787212005; darn=fin.ee;        h=to:date:message-id:subject:mime-version:from         :content-transfer-encoding:content-type:from:to:cc:subject:date         :message-id:reply-to:content-type;        bh=U1JcSd168LX1/MrEDsW/dxPEvSaLEYeRIahKpM9qDoM=;        b=B1BDB5D2vH7bejzRgBcUM1RuRb7on0W3AiZ8y+FgEHPXBCQ0u3v4ysW0giJZHDoIWv         L5VPSaHCEwwARDU5PHGM++O4ePpo0Mc6zD7X7Zx7z9FJv1al+PeWF1tGGXoSRz6O3vv8         jlndEDls37/u/OYFJEzWxOYjyzQe2TI9OfApc=
X-OlkEid: 000000001988855259D6ED42901E245C1653462B070034AD76187591974DBF6C4F76951C873A0100020000000000710702BE1E910F45A76421A785AB30BA000000001AA80000DFBB6BC5A65206409A308BD2CC139B11
X-Google-DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed;
        d=1e100.net; s=20251104; t=1786607205; x=1787212005;
        h=to:date:message-id:subject:mime-version:from
         :content-transfer-encoding:content-type:x-gm-gg:x-gm-message-state
         :from:to:cc:subject:date:message-id:reply-to:content-type;
        bh=U1JcSd168LX1/MrEDsW/dxPEvSaLEYeRIahKpM9qDoM=;
        b=AyB26HrEgNrezTHAht03H4nTmbsLp4SKTkGYvan3UtT7ZWQbFTXdnlHA0sBYbtoxUe
         6cZSKTSBVAjOTkPmN6z8WBtD/LXZbeM4ghyf6XauNXAuGH0qV695SiziJADMZ54eWGd3
         5D+wP0xOH+eVmaHDGSbpHr1gtF++SErAzIMi2dtX0K56i3uLVINVVcvI2CplFxsXHStT
         hM/Eq4unRgKniXzcleNeT6lhXodxqRYReHi4R+SHkMqLqHM/txmgOOpcD228dguraXWz
         3wYOhbNBQOnU3jpnSI0qpSqQniUJp+NwK6MY1/8ZEoUzpS88STSoVwB6dPQpQfWqqGvH
         ZUZw==
X-Gm-Message-State: AOJu0YxIFOaFFu5EkL32LwQlwuLJrn9mb0vOC516nqQZkvfVAqUqxNqj
	+Kz3HfbOO8w2IcOLshvlncfUAaKTjl/aWdG71sazv1VlJBLbWuXknJYfvVX5sXQSC/gXJg+Wum0
	kB41Ribg=
X-Gm-Gg: AR+sD13chWzgpEJgo8Eq+C0KocpmFeAYEYyvRw1N0aSQNDJtDbCclOd7ciMonKIzBeW
	eMSpJt6sTNPo6srQ76324QBBIKmEODHTNv+bj8iDg5KdtpSkhlkhmEiaopc2aRHbFNBpbsyF3zw
	nGGJJqlcz+Ujcpa/BGAxOxNYo+d+TsEE8oVPST88xIWleCp5Pa7GjXFbCRhSdpK6PPLJLxGY/vR
	ke/Y5/7dnOutpHJ8mWwgvYuuSl33JrGa7M534BQdbsUL+oVYM96FIUlW+9YnTQdyU1flpecWsam
	VvWqFqlFYRptKei3l4gQpPCQUQI7wNZ+RUqS0rno0nqxAjXMd0d2eROasLMwQjXoauyVf4cxArs
	WhJu9MqqVFoo0UjPgkZOFdhRNp5gVOlQeqadv1tec5V4L/gEWOwILMeuaTV4/OZVCghzsd45DgZ
	a/nI1T+fSgbCjeTeAN9d1P54+P+kELg+jahAXYZlB659WMnw+zmt8CFgAPJ0areZtibGDC9dcey
	9uoPRvPTfSzv31R7JcIiwTgMQmihrCXLRp+cYCITE7i0UTmKiPI0ay3lQ==
X-Received: by 2002:ac2:4568:0:b0:5ae:b764:3b9a with SMTP id 2adb3069b0e04-5b453f8b744mr346382e87.46.1786607205001;
        Thu, 13 Aug 2026 00:46:45 -0700 (PDT)

Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte avada.

To: Minister of Finance Jürgen Ligi
Rahandusministeerium, Suur-Ameerika 1, Tallinn

Dear Minister Ligi,

I am writing to recommend two reforms that would materially strengthen the 
integrity of financial reporting in Estonia and support the Tax and Customs 
Board's ability to detect and prosecute accounting fraud.

1. Introduce a protected, qualified status for accountants

Unlike auditors, the title of "accountant" (raamatupidaja) is currently 
unregulated in Estonia — anyone may offer accounting services regardless of 
qualification, with no licensing body, professional register, mandatory 
insurance, or disciplinary mechanism. This is out of step with much of 
Europe, where chartered or certified accountant status is protected and 
practitioners are accountable to a professional body. I recommend Estonia 
introduce mandatory certification for persons providing accounting services 
to third parties, with a public register, continuing education requirements, 
and a disciplinary process capable of removing practitioners who falsify or 
destroy records.

2. Require certified accounting software with tamper-evident audit logs

Several EU member states already mandate that companies use certified 
accounting or invoicing software that preserves an immutable audit trail: 
Portugal requires tax authority-certified invoicing software, France 
requires certified anti-fraud software for cash and accounting systems, and 
Germany's GoBD rules require that bookkeeping data be unalterable and 
changes traceable. Estonia — despite its reputation as a digital state — has 
no equivalent requirement. Records can be deleted outright and replaced with 
scanned copies, destroying all metadata and making manipulation practically 
unverifiable for auditors and the Tax and Customs Board alike.

I recommend that companies be required to maintain their books in software 
certified to preserve tamper-evident change logs, so that any deletion or 
alteration of entries and source documents remains traceable.

A concrete illustration

Our housing association is currently dealing with the consequences of these 
gaps. Approximately €100,000 in false invoices were issued through our 
accounts. The accounting firm responsible — which manages the books of 
dozens of housing associations — now claims the underlying data has been 
"lost or deleted." Because no qualification is required to provide these 
services and no certified software with mandatory audit logs was in use, 
there is no professional body to hold the firm accountable and no technical 
record to reconstruct what was done. Had either of the above measures been 
in place, this situation would have been far harder to create and far easier 
to investigate.

These reforms would protect honest businesses, housing associations, and 
ultimately state revenue, and would bring Estonia in line with standards 
already common among our European partners. I would welcome the opportunity 
to provide further detail, and I am copying the Tax and Customs Board given 
the direct relevance to their supervisory work.

Respectfully,



————————————————————————————

EESTI KEELES

Adressaat: rahandusminister Jürgen Ligi
Rahandusministeerium, Suur-Ameerika 1, Tallinn

Lugupeetud minister Ligi

Pöördun Teie poole ettepanekuga kahe reformi osas, mis tugevdaksid oluliselt 
finantsaruandluse usaldusväärsust Eestis ning toetaksid Maksu- ja Tolliameti 
võimekust raamatupidamispettusi avastada ja menetleda.

1. Kehtestada raamatupidajatele kaitstud kutsestaatus

Erinevalt audiitoritest ei ole raamatupidaja kutse Eestis praegu 
reguleeritud — raamatupidamisteenust võib osutada igaüks, sõltumata 
kvalifikatsioonist, ilma litsentseeriva asutuse, kutseregistri, kohustusliku 
vastutuskindlustuse või distsiplinaarmehhanismita. See ei vasta suure osa 
Euroopa praktikale, kus atesteeritud raamatupidaja kutsenimetus on kaitstud 
ja teenuseosutajad vastutavad kutseorganisatsiooni ees. Teen ettepaneku 
kehtestada kolmandatele isikutele raamatupidamisteenuse osutajatele 
kohustuslik kutsetunnistus koos avaliku registri, täienduskoolituse nõuete 
ja distsiplinaarmenetlusega, mis võimaldaks kutsetegevusest kõrvaldada 
isikud, kes võltsivad või hävitavad raamatupidamisandmeid.

2. Nõuda sertifitseeritud raamatupidamistarkvara koos võltsimiskindlate 
muudatuslogidega

Mitmed EL-i liikmesriigid nõuavad juba praegu, et ettevõtted kasutaksid 
sertifitseeritud raamatupidamis- või arveldustarkvara, mis säilitab muutmatu 
kontrolljälje: Portugalis peab arveldustarkvara olema maksuhalduri 
sertifitseeritud, Prantsusmaal kehtib sertifitseeritud pettusevastase 
tarkvara nõue ning Saksamaa GoBD reeglid nõuavad, et raamatupidamisandmed 
oleksid muutmiskindlad ja kõik muudatused jälgitavad. Eestis — vaatamata 
meie digiriigi mainele — samaväärne nõue puudub. Andmeid saab lihtsalt 
kustutada ja asendada skaneeritud koopiatega, mille tulemusel hävivad 
metaandmed ning manipulatsioonide tuvastamine muutub audiitoritele ja Maksu- 
ja Tolliametile praktiliselt võimatuks.

Teen ettepaneku kohustada ettevõtteid pidama raamatupidamist tarkvaras, mis 
on sertifitseeritud säilitama võltsimiskindlaid muudatuslogisid, nii et 
kannete ja algdokumentide kustutamine või muutmine jääks alati jälgitavaks.

Konkreetne näide

Meie korteriühistu tegeleb praegu just nende puuduste tagajärgedega. Meie 
kontode kaudu väljastati ligikaudu 100 000 euro ulatuses fiktiivseid arveid. 
Vastutav raamatupidamisfirma — kes haldab kümnete korteriühistute 
raamatupidamist — väidab nüüd, et andmed on "kadunud või kustutatud". Kuna 
teenuse osutamiseks ei nõuta mingit kvalifikatsiooni ega kohustuslikku 
auditijäljega sertifitseeritud tarkvara, puudub kutseorganisatsioon, kes 
firmat vastutusele võtaks, ning tehniline jälg toimunu rekonstrueerimiseks. 
Kui kumbki ülaltoodud meetmetest oleks kehtinud, oleks sellist olukorda 
olnud palju raskem tekitada ja palju lihtsam uurida.

Need reformid kaitseksid ausaid ettevõtjaid, korteriühistuid ja 
lõppkokkuvõttes riigi tulusid ning viiksid Eesti kooskõlla standarditega, 
mis on meie Euroopa partnerite seas juba tavapärased. Olen valmis andma 
täiendavaid selgitusi. Edastan koopia ka Maksu- ja Tolliametile, kuna teema 
puudutab otseselt nende järelevalvetööd.

Lugupidamisega

Xavier
(Business owner in Estonia and resident)