The article discusses the issues of economic essence and organization of public legal entities, the rules for creating public legal entities and the mechanism for regulating their activities, theoretical issues of organizing accounting in public legal entities, accounting rules in public law entities, organization and rules for the presentation of financial statements in public law forms. 
The accounting methodology of public legal entities has been studied and the rules of accounting in public legal entities have been studied.
Public law is a set of legal norms that regulate relations related to the provision of national or public interests, and a public legal entity on behalf of the state and municipality or created by a public legal entity, engaged in activities of national and (or) public importance, state or it is noted that it is an organization that is not a municipal body.
When publishing the annual financial statements and consolidated financial statements of public legal entities, it is indicated that the financial statements of their subsidiary public legal entities are not published.
In the end, the results obtained from the research are summarized.