Websites for Accountants: Which Resources You Actually Need

Official resources and their legal basis

• lex.uz, the National Legislation Database: texts of the Tax Code, laws and NAS (national accounting standards);
• the taxpayer's personal account: filing returns and reconciliations, login with a digital signature (Article 56 of the Tax Code);
• the electronic invoice system: e-invoices (ESF) are, as a rule, issued in it (Article 47);
• the website of the authorised audit regulator: the Register of Audit Organisations and the recognised ISA (Articles 9 and 13 of Law ZRU-677);
• from 2026, the Unified Reporting System via the entrepreneur's personal account (Presidential Resolution PP-8).

Official resources: the foundation of the work

The first group is government portals that host regulatory documents and run electronic services: the taxpayer's personal account, filing of returns, reference information on taxpayers.

This is the only source you can cite in a dispute. Everything else is interpretation: useful for understanding, but no substitute for the primary source.

• government agency portals
• the taxpayer's personal account
• return filing services
• reference databases on counterparties
• publications of official clarifications

Professional and reference platforms

The second group is specialised websites with analyses, commentary and practical examples. They save time: a complex question is explained in plain language rather than the language of a legal act.

They should be used with one caveat: any publication reflects the rules as they stood at the time of writing. Requirements are revised, and an article two years old may describe a procedure that no longer applies.

Services that speed up the work

The third group is practical tools: calculators, working-day calendars, exchange rate references, counterparty check services. They do not replace professional judgement, but they remove routine work.

Data currency is especially important here. A calculator that was not updated after the rules changed gives a wrong result just as confidently as a correct one.

• working-day calendars
• exchange rate references
• calculation tools
• counterparty check services
• templates for source documents

How to verify the information you find

The rule is simple: any decision that affects the financial statements or tax liabilities is checked against the primary source. A publication on a professional website is a reason to look into the matter, not a basis for an accounting entry.

We recommend that accounting teams record the source for contentious issues: link, date, wording. If a question arises later, it will be clear what the decision was based on and when it was made.

• check the publication date
• compare the conclusion with the current version of the legal act
• distinguish an official clarification from the author's opinion
• keep the link and date for contentious decisions
• do not transfer someone else's practice to your situation without analysis

What websites cannot replace

No resource knows the context of your company: the structure of your deals, your counterparties, your accounting history. It is context that determines whether a general conclusion from an article applies to you.

The second thing the internet does not provide is responsibility for the result. If a decision turns out to be wrong, a reference to a publication will not protect the company in a tax audit.

It is also worth building an internal knowledge base. Analyses of contentious issues, decisions taken and links to sources gathered in one place save time when staff change and protect against the same situation being resolved differently in different years. Such a base needs no special tools: an orderly file with dates, the wording of questions and the decisions taken is enough. In an audit or tax inspection it shows that the company approached accounting decisions systematically rather than at random.

When it is better to ask a specialist

There are situations where searching on your own costs more than a consultation: non-standard deals, transactions with related parties, foreign trade, disputed deductions, responding to a demand from the tax authority.

We regularly review cases where the accountant found the right article but applied it to a situation it was not intended for. An hour of discussion is usually cheaper than a later correction.

It is also worth remembering security. Services that require uploading accounting data or access to your database should be assessed separately: information about the company's activities, counterparties and turnover has commercial value. Before handing data to a third-party resource, it makes sense to understand who runs it and how uploaded information is processed. The general rule is simple: the less real company data ends up in free online tools, the better.

• non-standard and large deals
• transactions with related parties
• foreign trade
• disputed deductions and tax refunds
• responses to tax authority demands

Support from Leader Audit

We act as external expertise for accounting teams: we work through contentious issues, review methodology and help make decisions based on the rules in force rather than on a publication found in a search.

13 years of practice and more than 220 audits allow us to quickly tell a standard situation from one that needs separate analysis.

• advice on contentious accounting issues
• methodology review by accounting area
• quick diagnostic review before filing
• support during tax audits
• full-service accounting outsourcing