Rezumat: Mutual companies along with other microfinance institutions meet an increasing demand for financial services and financial education in Romania. Considering the fact that these companies are non-profit and are based on mutuality, they can be classified as social enterprises – entities which have drawn more and more attention at European and national level. As professional accountants it is important that we are acquainted with their legal regime, the conditions to be followed throughout the lending activity and the accounting treatment applied on these operations.