All companies and branches of foreign companies operating in Estonia are subject to accounting requirements.

Auditing activities - including the work of the Board of Auditors - is regulated in Estonia By the Authorized Public Accountants Act.  

The most important statutes and rules regulating the activities in the labour market are the Constitution of Estonia, Conventions of International Organization of Labour, Employment Contracts Act,  Collective Agreements Act, Trade Unions Act and several enactments of the Government and Ministries of Estonia.