Subsection 2 (11) of the Accounting Act (RT I 1994, 48, 790; 1995, 26–28, 355; 92, 1604; 1996, 40, 773; 42, 811; 49, 953; 1998, 59, 941; 1999, 55, 584; 101, 903; 2001, 87, 527; 2002, 23, 131) is amended and worded as follows:
"(11) Non-profit associations are not required to comply with the requirements provided for in clauses 22 (2) 3) and 4) and subsections 24 (1) and (2) of this Act unless otherwise provided by law."
