Terms of Use
Version: 1.0
Last updated: 16.09.2026
Effective date: date of publication on the website
Version history: v1.0 — first version.
Contents
1. About us
2. Definitions
3. Acceptance and amendment of these Terms
4. Purpose of the website and nature of the information
5. Requesting and providing services
6. Use of the website
7. Contact form
8. Blog newsletter subscription
9. Intellectual property
10. Links to other websites
11. Limitation of liability
12. Confidentiality and professional secrecy
13. Complaints
14. Governing law and disputes
15. Final provisions
2. Definitions
3. Acceptance and amendment of these Terms
4. Purpose of the website and nature of the information
5. Requesting and providing services
6. Use of the website
7. Contact form
8. Blog newsletter subscription
9. Intellectual property
10. Links to other websites
11. Limitation of liability
12. Confidentiality and professional secrecy
13. Complaints
14. Governing law and disputes
15. Final provisions
1. About us
The website fmd.md is operated by:
- Full name: Limited Liability Company „FlagMAN-D" (FlagMAN-D SRL)
- IDNO (tax code): 1008600029969
- VAT code: 0507564
- Registered office: MD-2012, Chișinău, 65 Mitropolit Varlaam Street, office 232
- E-mail: office@fmd.md
- Telephone: +373 22 27 99 98, +373 68 001 787
Audit activity. FlagMAN-D SRL is an audit entity entered in the Public Register of Audit Entities under individual number 1903044. The public audit oversight body is the Public Audit Oversight Council (Article 36(1) of Law No. 271/2017 on the audit of financial statements). Audit activity is carried out in accordance with Law No. 271/2017 and the applicable auditing standards; the text of the law is available at legis.md.
Prices. No prices are published on the website. The cost of services, whether VAT is included and the payment terms are communicated in an individual offer and set out in the contract.
Consumer protection: State Inspectorate for Supervision of Non-Food Products and Consumer Protection — MD-2012, Chișinău, 78 Vasile Alecsandri Street, telephone 022 51 51 51, consumator.gov.md.
- Full name: Limited Liability Company „FlagMAN-D" (FlagMAN-D SRL)
- IDNO (tax code): 1008600029969
- VAT code: 0507564
- Registered office: MD-2012, Chișinău, 65 Mitropolit Varlaam Street, office 232
- E-mail: office@fmd.md
- Telephone: +373 22 27 99 98, +373 68 001 787
Audit activity. FlagMAN-D SRL is an audit entity entered in the Public Register of Audit Entities under individual number 1903044. The public audit oversight body is the Public Audit Oversight Council (Article 36(1) of Law No. 271/2017 on the audit of financial statements). Audit activity is carried out in accordance with Law No. 271/2017 and the applicable auditing standards; the text of the law is available at legis.md.
Prices. No prices are published on the website. The cost of services, whether VAT is included and the payment terms are communicated in an individual offer and set out in the contract.
Consumer protection: State Inspectorate for Supervision of Non-Food Products and Consumer Protection — MD-2012, Chișinău, 78 Vasile Alecsandri Street, telephone 022 51 51 51, consumator.gov.md.
2. Definitions
Website — the web resource available at fmd.md, including all its pages and language versions.
Company, we — FlagMAN-D SRL.
User, you — any person who accesses the Website or uses its functionality.
Services — the Company's professional services: audit, accounting, tax reporting and advisory, financial consultancy, business intelligence and actuarial services, HR documentation.
Content — the texts, blog articles, images, graphic elements, names and logos published on the Website.
Company, we — FlagMAN-D SRL.
User, you — any person who accesses the Website or uses its functionality.
Services — the Company's professional services: audit, accounting, tax reporting and advisory, financial consultancy, business intelligence and actuarial services, HR documentation.
Content — the texts, blog articles, images, graphic elements, names and logos published on the Website.
3. Acceptance and amendment of these Terms
3.1. By accessing and using the Website you confirm that you have read this document and accept it. If you do not agree, please do not use the Website.
3.2. We may amend this document. The version in force and the date of the update are shown in the header.
3.3. Amendments do not apply retroactively to requests sent before the new version was published and do not change contracts already concluded.
3.2. We may amend this document. The version in force and the date of the update are shown in the header.
3.3. Amendments do not apply retroactively to requests sent before the new version was published and do not change contracts already concluded.
4. Purpose of the website and nature of the information
4.1. The Website presents the Company and its Services and publishes informational materials on the blog.
4.2. Blog articles and other materials are general in nature. They do not constitute accounting, tax, legal, financial or audit advice and do not take the reader's specific situation into account. Legislation and practice change; verify current information before making a decision.
4.3. Information on the Website does not constitute a public offer. Services are provided only under a contract.
4.2. Blog articles and other materials are general in nature. They do not constitute accounting, tax, legal, financial or audit advice and do not take the reader's specific situation into account. Legislation and practice change; verify current information before making a decision.
4.3. Information on the Website does not constitute a public offer. Services are provided only under a contract.
5. Requesting and providing services
5.1. Sending a request through the form or another contact channel does not create a contractual relationship. A specific offer is sent after the request has been reviewed.
5.2. Services are provided under a written contract setting out the scope, deadlines, cost and confidentiality terms.
5.3. Before a business relationship begins, we apply the customer due diligence measures required by Article 5 of Law No. 308/2017 on the prevention and combating of money laundering and terrorist financing. If the required identification data is not provided, we cannot begin the business relationship.
5.4. We may decline to provide certain Services where this would conflict with the independence and professional ethics requirements applicable to auditors or with the results of a risk assessment.
5.2. Services are provided under a written contract setting out the scope, deadlines, cost and confidentiality terms.
5.3. Before a business relationship begins, we apply the customer due diligence measures required by Article 5 of Law No. 308/2017 on the prevention and combating of money laundering and terrorist financing. If the required identification data is not provided, we cannot begin the business relationship.
5.4. We may decline to provide certain Services where this would conflict with the independence and professional ethics requirements applicable to auditors or with the results of a risk assessment.
6. Use of the website
6.1. You undertake not to use the Website to: transmit false information; carry out actions affecting the operation or security of the Website; gain unauthorised access to systems or data; perform mass automated collection of Content; send unsolicited advertising or unlawful material.
6.2. In the event of such actions we may restrict access to the Website and notify the competent authorities.
6.2. In the event of such actions we may restrict access to the Website and notify the competent authorities.
7. Contact form
7.1. The form is used to request an offer or a consultation. To reply, we need your telephone number and e-mail address. The data is processed in accordance with the Privacy Policy.
7.2. Please do not include health data, copies of identity documents or other sensitive information in your message. Any necessary documents are requested separately once discussions have started.
7.3. If you include another person's data in your message, you confirm that you are entitled to provide it and that the person has been informed.
7.2. Please do not include health data, copies of identity documents or other sensitive information in your message. Any necessary documents are requested separately once discussions have started.
7.3. If you include another person's data in your message, you confirm that you are entitled to provide it and that the person has been informed.
8. Blog newsletter subscription
8.1. You can subscribe to blog updates through the dedicated form. By subscribing you consent to receive new articles and information about our Services by e-mail (Article 22(1) of Law No. 284/2004 on information society services).
8.2. You may unsubscribe at any time using the link in any message or by writing to office@fmd.md. Unsubscribing does not affect access to the Website.
8.3. Contact details submitted through the contact form are not added to the subscriber list.
8.2. You may unsubscribe at any time using the link in any message or by writing to office@fmd.md. Unsubscribing does not affect access to the Website.
8.3. Contact details submitted through the contact form are not added to the subscriber list.
9. Intellectual property
9.1. The Content of the Website is protected under Law No. 230/2022 on copyright and related rights. The rights belong to the Company or to the persons who granted it the right of use.
9.2. The FlagMAN-D name and logo belong to the Company and may not be used without its consent.
9.3. Quoting excerpts from articles for informational purposes is permitted, provided the source is indicated with an active link to the original page. Full reproduction, systematic republication and commercial use of the Content require prior written consent, requested at office@fmd.md.
9.2. The FlagMAN-D name and logo belong to the Company and may not be used without its consent.
9.3. Quoting excerpts from articles for informational purposes is permitted, provided the source is indicated with an active link to the original page. Full reproduction, systematic republication and commercial use of the Content require prior written consent, requested at office@fmd.md.
10. Links to other websites
The Website contains links to external resources, including the Facebook, Instagram and LinkedIn social networks. We do not control their content or practices and are not responsible for them.
11. Limitation of liability
11.1. We make reasonable efforts to ensure that the information is accurate as at the date of publication, but we do not guarantee that it is complete or permanently up to date.
11.2. We are not liable for decisions taken solely on the basis of materials on the Website without concluding a service contract.
11.3. We are not liable for temporary unavailability of the Website caused by technical providers, communications networks or circumstances beyond our control.
11.4. This document does not limit the rights granted to individuals by consumer protection legislation.
11.2. We are not liable for decisions taken solely on the basis of materials on the Website without concluding a service contract.
11.3. We are not liable for temporary unavailability of the Website caused by technical providers, communications networks or circumstances beyond our control.
11.4. This document does not limit the rights granted to individuals by consumer protection legislation.
12. Confidentiality and professional secrecy
12.1. The way we process personal data is described in the Privacy Policy, and the use of cookies in the Cookie Policy. Both documents form an integral part of this document.
12.2. Information about clients' activities obtained during audit engagements is subject to professional secrecy, which continues to apply after the contract ends (Article 22(1) of Law No. 271/2017).
12.2. Information about clients' activities obtained during audit engagements is subject to professional secrecy, which continues to apply after the contract ends (Article 22(1) of Law No. 271/2017).
13. Complaints
13.1. Complaints regarding the Website or the Services should be sent to office@fmd.md. We register them and reply through the same channel.
13.2. Complaints regarding the processing of personal data are handled within one month of receipt (Article 12(3) of Law No. 195/2024). You are entitled to lodge a complaint with the National Centre for Personal Data Protection, MD-2004, Chișinău, 48 Serghei Lazo Street, datepersonale.md.
13.3. Individuals receiving Services as consumers may also contact the State Inspectorate for Supervision of Non-Food Products and Consumer Protection, whose details are given in clause 1.
13.2. Complaints regarding the processing of personal data are handled within one month of receipt (Article 12(3) of Law No. 195/2024). You are entitled to lodge a complaint with the National Centre for Personal Data Protection, MD-2004, Chișinău, 48 Serghei Lazo Street, datepersonale.md.
13.3. Individuals receiving Services as consumers may also contact the State Inspectorate for Supervision of Non-Food Products and Consumer Protection, whose details are given in clause 1.
14. Governing law and disputes
14.1. This document and the use of the Website are governed by the law of the Republic of Moldova.
14.2. Disputes are settled amicably and, failing that, by the competent courts of the Republic of Moldova.
14.2. Disputes are settled amicably and, failing that, by the competent courts of the Republic of Moldova.
15. Final provisions
15.1. If any provision of this document becomes void or unenforceable, the remaining provisions continue to apply.
15.2. The Romanian version is the reference version. The Russian and English versions are translations; in the event of any discrepancy, the Romanian text prevails.
15.3. Related documents: Privacy Policy, Cookie Policy.
15.2. The Romanian version is the reference version. The Russian and English versions are translations; in the event of any discrepancy, the Romanian text prevails.
15.3. Related documents: Privacy Policy, Cookie Policy.