Rezumat: Considering the role of the expert accountant to submit information which is needed by any firm manager to management, it is necessary to be acquainted with the financial and accounting regulatory framework and the legislation specific to the establishment, operation and organisation of entities. In this article, we aim to provide a summary of the way non-profit legal entities are established, operated and organised, namely associations, foundations, political parties, trade unions and employers’ organisations, mutual aid houses, churches, so that expert accountants can support individuals in charge of the decision-making process in order to make the best decisions for the companies.