This requirement applies to both commercial and non-profit entities. Under the law, accounting services can be provided by each company at the expense of its own resources (through its own accountants and specialists), or by outsiders. Tax reforms and revenue transparency requirements in Azerbaijan make the need for accounting, transition to 'white accounting'. In many cases, companies do not have to pay professional tax, while they do so without professional support. Organization of accounting, especially transparency, should be carried out on the basis of a joint plan of tax, accounting and law professionals. For example, fixed assets (such as buildings) or equipment that are not on the record and have been used for a long time should be balanced and recorded at a lower cost. This requires teamwork. Or, when documenting unrecorded costs of a company, a professional team of professionals should carry out serious analysis and planning to avoid additional legal risks and excessive tax payments.