Abstract
This article explores the ongoing transformation of public sector accounting in Uzbekistan, focusing on the integration of digital technologies and the evolving standards of audit integrity. Over the past decade, the country has initiated wide-ranging reforms aimed at improving transparency, enhancing accountability, and aligning its financial systems with international norms. The study analyzes key developments such as the introduction of centralized digital platforms for budgetary accounting, the shift toward accrual-based reporting, and the establishment of independent audit oversight mechanisms. While progress has been made in institutional modernization, challenges remain in terms of system interoperability, professional capacity, and ethical enforcement. Through a qualitative assessment of national policies, legal frameworks, and sectoral practices, this paper evaluates the extent to which digital reform has contributed to the reliability and integrity of Uzbekistan’s public financial management. The findings suggest that sustained investment in digital infrastructure, personnel training, and governance ethics is crucial for achieving long-term transparency and public trust.