The changes of the Law regarding trading companies, made through the Law no. 441/2006, published in the Official Paper no. 955/28.11.2006, had as objective adapting its provisions to the principles of the Organization for Economic Cooperation and Development concerning the governance of trading companies. In our opinion, the following aspects should be pointed out in this context: the new provisions of the law concerning the management of companies either in a unitary system or in a dual system, and the explicit requirements concerning the formation of the consultative committees (the Audit board, the Remuneration Committee etc.). Taking into consideration the fact that in practice there are still confusions concerning the role of the audit committee, the internal audit, as well as concerning the governance and its role in the companies’ management, the present research paper has as purpose the analysis of the content of the legal regulations in this area, in order to establish to what extent the regulation system contributes to this situation. The analysis points out the main provisions of the reference normative papers that, in the opinion of the authors, can generate confusions. We also formulated solutions, in order to avoid starting an “original” process of implementation of the corporate governance.