The amendments in the Law on Accounting, promulgated in the State gazette № 105 from December 22, 2006 year, changed the provisions from the Law on Non-profit Legal Entities (LNPLE), providing the obligation for submitting an independent audit by NGOs, registered in the Central Registry with the Ministry of Justice. According to art. 39, par. 3 from the LNPLE, (in force from January 1 2007) , the annual financial reports of the non-profit legal entities, registered in the Central Registry with the Ministry of Justice are a subject to an independent audit under the Law on Accounting., when they exceed for the current year one of the following criteria:

1. The balance value of the assets till December 31st- 1 million BGN;
2. The income from profit and non- profit activities for the current year- 2 million BGN;
3. The total sum of the acquired funding during the current year and the funding, acquired during previous accounting periods, but not assimilated till December 31st of the same current year- 1 million BGN.

According to the old provisions of the law, the non-profit legal entities, registered in the Central Registry with the Ministry of Justice were a subject to an independent audit if there were some of the following criteria:

1. The balance value of the assets from the previous year- 1 million BGN;
2. The income from the activity and the net value of the assets from sales, as well as the financial assets from the previous year- 2 million BGN;
3. The non- profit legal entity was funded from the state budget or from other funds of the European Union to the value over 50 000 BGN;
4. The non- profit legal entity gave a donation to a political party to the total value over 50 000 BGN

In art. 46 from the law, which regulates the annual control of the NGOs, as a consequence of this amendment is provided that when NGOs submit their annual report till May 31 of every year, they also shall submit their certificated annual financial report in case they are a subject to an independent audit.