Abror Sayitmurodovich Boltayev was born on September 7, 1983, in Chirakchi district, Kashkadarya region. He is of Uzbek nationality and holds a higher education degree. Since August 7, 2024, A.S. Boltayev has been working as the Head of the “Accounting and Taxation” Department at Alfraganus University. He holds qualification certificates as an external and internal auditor and is currently also employed concurrently as an auditor at the “FIDUCIAL AUDIT” auditing organization. Abror Sayitmurodovich Boltayev earned his Doctor of Philosophy (PhD) in Economics in the specialty 08.00.08 – “Accounting, Economic Analysis, and Audit” in 2020. He was awarded the academic title of Associate Professor on January 6, 2024. Furthermore, on May 8, 2025, he obtained the degree of Doctor of Science (DSc) in Economics in the specialty 08.00.08 – “Accounting, Economic Analysis, and Audit.” Abror Sayitmurodovich Boltayev is the author of more than 140 scientific and educational-methodological works, including 2 scientific monographs, 8 textbooks and teaching manuals, 3 software products developed for electronic computers, 3 methodological manuals, and over 100 scientific articles and conference theses. He has also completed professional development training at leading universities in China and Belarus.