企业年度报告法适用于所有在拉脱维亚共和国企业注册机构登记的所有的企业和非盈利性组织，而不管其进行的商业交易类型或者所有者的身份。该法确定了哪些公司必须编制年度报告，哪些公司不作此要求。该法不适用于农场、渔场以及在报告年初从业务交易获取的年度收入等于或小于45000LV（合欧元76000）的私人公司。除此之外，该法不适用于银行、信贷机构和保险公司，以及私人养老金基金，以上均由议会通过的特殊条例控制上海日语翻译。

This Law applies to all enterprises and non-profit organisations that are registered with the Enterprise Register of the Republic of Latvia, irrespective of the type of commercial transactions they carry out or of the type of ownership. The law defines which companies must prepare annual reports and which are exempt from this requirement. The law does not apply to farms, fishery farms or to individual businesses where the annual income from business transactions is LV45000 (EUR 76 000) or less at the beginning of the reporting year. In addition, the law does not apply to banks, to credit institutions and insurance companies, nor to private pension funds, all of which are  regulated by special acts passed by Parliament.

法为有资格审计活动的人员执行专业活动制定了立法基础。该法解释了单个注册审计师享有的权利和应履行的义务。除此之外，该法还详细阐述了拉脱维亚注册审计师协会的原则和活动英语翻译。

This Law sets out the legislative basis for the professional activities of persons qualified to provide auditing services. The law explains the rights and obligations of individual certified auditors and companies providing these services. In addition, the Law laborates the principles and activities of the Latvian Association of Certified Auditors.