expertiza contabila si audit financiar

7/23/2019 Expertiza Contabila Si Audit Financiar

http://slidepdf.com/reader/full/expertiza-contabila-si-audit-financiar 1/62

SUPORT DE CURS PENTRU EXAMENUL LA DISCIPLINA

“EXPERTIZA CONTABILA SI AUDIT FINANCIAR 1”

1. Profesia contabila in Romania

Profesia cona!i"a are "a !a#a $ocrina si %racica cona!i"a&

Persoane"e care %racica aceasa %rofesie' re!(ie sa ai!a o %re)aire $e s%ecia"iae in$o*eni(" cona!i"iaii si ce" +nanciar' sa %ose$e c(nosine eoreice si %racice necesare%enr( efec(area (nor asfe" $e "(crari&

E,o"(ia %rofesiei cona!i"e ese srans "e)aa $e e,o"(ia cona!i"iaii ca siina' ca si $e*(aii"e $in *e$i(" econo*ic ro*anesc si inernaiona"&

Pana in anii -./0. ai seco"("(i rec(' cona!i"iaea' ca er*ino"o)ie si conin(' a,ea (ncaracer aoc(%rin#aor' $e+ni c( e%ie(" $e”)enera"”&

O!iec(" cona!i"iaii $e a(nci era ace"a $e a %re#ena infor*aii )enera"e $e sine#a "ainceierea an("(i ca"en$arisic sa(2si +sca" aa %ro%rieari"or +r*ei ca si a$*inisraiei+nanciare' c( sco%(" sa!i"irii %ro+("(i sa( %ier$erii' %"aii i*%o#ie"or $aorae sa("(i si$i,i$en$e"e c(,enie acionari"or&

Profesionisii cona!i"i era( $en(*ii “*aesrii ai a$*inisrarii con(ri"or cona!i"e”&

In %re#en' ro"(" cona!i"iaii si i*%"ici a" %rofesionis("(i cona!i" s/a( sci*!a *("&Cona!i"iaea )enera"a a %ri*i $en(*irea $e cona!i"iae +nanciara' iar in %ara"e" s/aconsi(i cona!i"iaea *ana)eria"a' n(*ia “$e )esi(ne”&E3%ansi(nea ra%i$a a

Teno"o)iei Infor*aiona"e si a Co*(nicaii"or in i*% rea"' ransfer(" e3ern a" fon$(ri"or'

*i)raia ca%ia"(ri"or si creserea ne*aina"nia a cifrei $e afaceri' a( $eer*ina creserearo"("(i cona!i"iaii si necesiaea a$a%arii cores%(n#aoare a %roce$(ri"or aceseia& Profesiacona!i"a "a ran$(" ei' inro$(ce %roce$(ri $e %re"(crare' conro" si sine#a cores%(n#aoarecerine"or infor*aii"or +nanciare $e*aeria"i#ae' re4ecarii cona!i"e a o%erai(ni"or%ari*onia"e si e3ra%ari*onia"e in con(ri"e an(a"e %e care "e %re#ina %ro%rieari"or'!ro5eri"or' !anci"or si a"or (i"i#aori' c( sco%(" i$eni+carii si )esionarii corece a risc(ri"or'f(ncionarii %ieei $e ca%ia" si a %rocese"or in,esiiona"e& Ro"("

infor*aiei cona!i"e $e,ine oaraor %enr( oi (i"i#aorii aceseia in %roces(" $eci#iona"&

In con$iii"e ac(a"e' %rofesionis(" cona!i" re!(ie sa +e (n c(noscaor co*%een' (nana"is a" aci,iaii econo*ico +nanciare si n( (n si*%"( “!oo5ee%er”&

E,o"(ia fara %rece$en a co*%"e3iaii si i*%oranei cona!i"iaii in )esionarea%ari*oni("(i inre%rin$eri"or si f(rni#area $e infor*aii (i"i#aori"or inerni si e3erni'$eer*ina necesiaea ca %re)airea %rofesionis("(i cona!i" sa +e conro"aa's(%ra,e)eaa si aesaa $e care (n or)an $e s%ecia"iae si con+r*aa $e %racica&

Profesia cona!i"a %oae + a!or$aa in $o(a sens(ri6



a7 In sens larg, extensiv' %rofesia cona!i"a c(%rin$e oi s%ecia"isii c( s($iiecono*ice' a caror aci,iae ese $esfas(raa %re%on$eren in $o*eni(" cona!i"iaiia%"icae&

In aceasa cae)orie s(n inc"(se6

%ersoane"e c( s($ii econo*ice care or)ani#ea#a si con$(c cona!i"iaea(niai"or %ari*onia"e

%ersoane"e care "(crea#a in co*%ari*en(" +nanciar/ cona!i"

%ersoane"e care "(crea#a in co*%ari*en(" $e conro" +nanciar

In aces ca#' %rofesia cona!i"a are o sfera ininsa $e aci(ne si n( i*%"ica resriciifor*ai,e' accen(" +in$ %(s %e conin((" "(crari"or efec(ae&

!7 In sens restrans' %rofesia cona!i"a ,i#ea#a n(*ai %rofesionisii consacrai' aesaisi rec(nosc(i $e or)anis*e"e %rofesiona"e si a(oriai"e a$*inisrai,e& In aces ca#'

%rofesia cona!i"a are o sfera $e aci(ne sric $e"i*iaa in f(nie $e s%ecia"i#are'%res(%(ne (n ni,e" ina" $e ca"i+care si o %er*anena %erfecionare& A%ariia%rofesionisi"or consacrai a fos $eer*inaa $e cerine"e econo*iei $e %iaa' $e$e*ocrai#area ,ieii econo*ice care %res(%(ne rans%arena' o o%inie ca"i+caa'i*%aria"a si in$e%en$ena $es%re si(aii"e +nanciar cona!i"e a"e eniai"orecono*ice&

Profesia cona!i"a in sens resrans' ese o aci,iae "i!era"a' +in$ inco*%ai!i"a c( ca"iaea$e sa"aria' sa( inre%rin#aor&

In con$iii"e concree $in Ro*ania' o$aa c( recerea "a econo*ia $e %iaa conc(renia"a s/ai*%"e*ena si (n no( sise* $e cona!i"iae a$a%a "a noi"e cerine& Aces "(cr( a a,($re% consecina o serie $e *(aii $e or$in ca"iai, si sr(c(ra" in %rofesia cona!i"a' +in$

necesare *ai *("e re%e $e %re)aire %rofesiona"a si co*%eene si an(*e6 cona!i"'cona!i" a(ori#a si e3%er cona!i"& Pe "an)a acesea a( *ai a%ar( noi %rofesii "i!era"e cacea $e a($ior +nanciar'cen#or e3ern in$e%en$en si cons("an +sca"&

A($iorii +nanciari s(n cei care ,eri+ca si ceri+ca si(aii"e +nanciare an(a"e' e3%ri*an$(/sio o%inie ca"i+caa' in$e%en$ena $es%re *o$(" in care con(ri"e an(a"e s(n re)"e*enare sisincere' si re4eca +$e" ran#acii"e efec(ae $e (niaea %ari*onia"a&

Cen#orii e3erni in$e%en$eni' ,eri+ca si ceri+ca con(ri"e an(a"e %enr( e*ienii $e ,a"ori*o!i"iare&

Cons("an(" +sca" acor$a asisena $e s%ecia"iae "a inoc*irea $ec"araii"or $ei*%o#ie si a3e' in a"e %ro!"e*e +sca"e si creane !()eare' c(* s(n6 a*en#i'%ena"iai si *a8orari' c( res%ecarea %re,e$eri"or "e)a"e in ,i)oare' si re%re#ina(niai"e %ari*onia"e in faa or)ane"or +sca"e&

Tre%e"e $e %re)aire %rofesiona"a $e "a cona!i"' cona!i" a(ori#a si e3%er cona!i"' a( fos$eer*inae $e re)"e*enari"e "e)a"e care %re,a$ *o$(" $e or)ani#are si $e con$(cerea" cona!i"iaii 6

In co*%ari*ene $isince $e cona!i"iae' con$(se $e $irecor("+nanciar sa( cona!i"(" sef& Con$(caorii co*%ari*en("(i $e cona!i"iae



re!(ie sa ai!a s($ii econo*ice s(%erioare' aesae $e fac("ai"e $e%ro+"& Ari!(ii"e acesora %rec(* si a"e %ersona"("(i $in s(!or$ine $inco*%ari*en(" +nanciar/cona!i"' s(n sa!i"ie $e care a$*inisraor("(niaii %ari*onia"e' sa( a"a %ersoana care are o!"i)aia )esionarii%ari*oni("(i& Ras%(n$erea %enr( or)ani#area si inerea cona!i"iaiire,ine a$*inisraor("(i sa( %ersoanei care are o!"i)aia )esionarii

%ari*oni("(i& Direcor(" econo*ic' cona!i"(" sef' %rec(* si %ersona"(" $ins(!or$ine asi)(ra con$iii"e necesare %enr( inoc*irea $oc(*ene"or 8(si+cai,e %ri,in$ o%erai(ni"e %ari*onia"e' or)ani#area si inerea "a #i ae,i$enei cona!i"e' in,enarierea %ari*oni("(i si ,a"ori+carea aces(ia'inoc*irea !a"anei $e ,eri+care' a !i"an("(i cona!i" si a con("(i $e %ro+si %ier$eri' inoc*irea si $e%(nerea "a or)ane"e co*%eene a $ec"araii"orcer(e $e "e)e' co*%"earea re)isre"or o!"i)aorii 9re)isr(" 8(rna" sire)isr(" in,enar7

Or)ani#area si inerea cona!i"iaii $e care %ersoane +#ice sa( 8(ri$icea(ori#ae care a( ca"iaea $e cona!i" a(ori#a sa( e3%er cona!i"' %e!a#a $e conrac $e %resari ser,icii& In aces ca# ras%(n$erea %enr(or)ani#area si inerea cona!i"iaii re,ine %ersoanei +#ice sa( 8(ri$ice&

E3erna"i#area aci,iaii cona!i"e' ese s%eci+ca econo*iei $e %iaa inca$r(" e3erciarii "i!era"e a a %rofesiei cona!i"e&

Aci,iaea "i!era"a n( se re$(ce $oar "a or)ani#area si inerea cona!i"iaii' a)eniiecono*ici %(an$ so"icia cona!i"i"or a(ori#ai sa( e3%eri"or cona!i"i asisena $es%ecia"iae in f(ncie $e necesiai"e %e care acesia "e a(&

Cona!i"ii a(ori#ai si e3%erii cona!i"i s(n or)ani#ai in Cor%("(i E3%eri"or Cona!i"i si a"Cona!i"i"or A(ori#ai $in Ro*ania 9CECCAR7&

An(" :..1 a *arca o ani,ersare se*ni+cai,a' i*%"inin$(/se ;. $e ani $e "a %ro*(")area$e care Re)e"e Fer$inan$ a" Ro*aniei a Le)ii %ri,in$ “Or)ani#area Cor%("(i Cona!i"i"orA(ori#ai si E3%eri"or Cona!i"i $in Ro*ania”&

In ace"e ,re*(ri "a fe" ca si asa#i or)ani#area Cor%("(i E3%eri"or Cona!i"i si a" Cona!i"i"orA(ori#ai $in Ro*ania' se %re#ina %enr( +ecare %rofesionis cona!i"' ca *o*en $ereferina a" rec(noaserii o+cia"e $e care sa a cona!i"iaii ca %rofesie si a Cor%("(i' ca(nica insi(ie re%re#enai,a a %rofesiei cona!i"e' c( se*ni+caie naiona"a in s"(8!aineres("(i %(!"ic&

In an(" :...' a fos in+ina (n a" or)anis* %rofesiona"' Ca*era A($iori"or Financiari $inRo*ania' care are ca *e*!rii a($iorii +nanciari&

Cen#orii e3erni in$e%en$eni s(n a(ori#ai $e Co*isia Naiona"a $e <a"ori Mo!i"iare si s(nor)ani#ai in Asociaia Cen#ori"or e3erni in$e%en$eni $in Ro*ania 9ACEIR7& Cons("anii

+sca"i s(n or)ani#ai in Ca*era Cons("ani"or Fisca"i&

Ro*ania ese o ara c( res(rse (*ane s%ecia"i#ae in $o*eni(" cona!i"iaii' co*%ai!i"eca"iai, c( ce"e a"e ari"or $e#,o"ae&

In ea%a ac(a"a %rofesionisii cona!i"i re!(ie sa faca faa (nei noi %ro,ocari *enie saa$(ca *e$i(" cona!i" ro*anesc in sare $e eci"i!r(& Aceasa %ro,ocare ese $eer*inaa$e ra$(cerea in fa% a Or$in("(i Miniser("(i Finae"or P(!"ice nr& =>2:. Fe!r(arie :..1'



%enr( a%ro!area Re)"e*enari"or cona!i"e ar*oni#ae c( Direcia a I</a a Co*(niaiiE(ro%ene si c( San$ar$e"e Inernaiona"e $e Cona!i"iae&

O $aa c( aceaa ar*oni#are' se sci*!a f(n$a*ena" *ena"iaea ca si(aii"e +nanciarere!(iesc inoc*ie $oar %enr( a + %re$ae si ,eri+cae $e A$*inisraia Financiara& Ciar$aca cona!i"iaea ro*aneasca ese inca s(!or$onaa +sca"iaii' inoc*irea si(aii"or

+nanciare in confor*iae c( San$ar$e"e Inernaiona"e $e Cona!i"iae' $a( %rofesieicona!i"e noi ,a"ene& Profesionisii cona!i"i ,or re!(i sa inoc*easca ana"i#e $e i%"ici$iae so",a!i"iae' in $eri*en(" ,ecii a!or$ari +nanciar/f(nciona"e' a!"o(ri $e+nanare' si sa i*%(na *eo$o"o)ia cona!i"iaii $e in4aie %enr( a so%a %roces(" $e$eca%ia"i#are a" socieai"or co*ercia"e&

2. Profesia contabila in alte tari

Profesia contabila in Marea Britanie

Profesia cona!i"a !rianica e3isa s(! $iferie for*e $e 1-. ani' ea $e!(an$ in Scoia in1;->& Profesia cona!i"a s/a or)ani#a inca $e "a *i8"oc(" seco"("(i rec( in insi(ere)iona"e $e e3%eri cona!i"i 9Carere$ Acco(nans7 in sco%(" %roe8arii si )aranarii

a%"icarii nor*e"or %rofesiona"e&

O cara re)a"a a rec(nosc( in consecina %ri*e"e rei insi(e6

Insi((" e3%eri"or cona!i"i $in An)"ia si Tara ?a"i"or 9Insi(e of Carere$Acco(ns in En)"an$ an$ @a"es6 ICAE@7

Insi((" e3%eri"or cona!i"i $in Scoia 9Insi(e of Carere$ Acco(nans of Sco"an$ 6ICAS7

Insi((" e3%eri"or cona!i"i $in Ir"an$a 9Insi(e of Carere$Acco(nans of Ire"an$6ICAI7

Para"e" s/a $e#,o"a o %rofesie cona!i"a a(ori#aa care s/a or)ani#a in “Asociaiacona!i"i"or a(ori#ai” 6 ACCA&

F(ncii"e in$e%"inie $e *e*!rii ce"or rei insi(e se asea*ana in *are *as(ra& Ei isie3ercia %rofesia +e in (niai in$(sria"e sa( co*ercia"e' +e ca e3%eri cona!i"i"i!era"i&

Profesia cona!i"a 8oaca (n ro" foare i*%oran in ,iaa econo*ica6

Ro" cons("ai, %e "an)a )(,ern in ceea ce %ri,ese "e)is"aia +sca"a sicona!i"a

Ro" *a8or in nor*a"i#area cona!i"a

Ro" $e nor*a"i#are a %rofesiei 9for*are' $eono"o)ie' e3ercii(7

Pe "an)a ce"e %ar( or)anis*e e,ocae anerior e3isa a"e $o(a or)anis*e s%ecia"i#ae6



Un insi( (n$e *e*!rii sai s(n s%ecia"i#ai in )esi(ne +nanciara si ina($iarea eniai"or secor("(i %(!"ic& 9Carere$ Insi(e of P(!"ic Financean$ Acco(nanc6 CIPFA7

Un insi( a" cona!i"i"or $e )esi(ne 9Carere$ Insi(e of Mana)e*enAcco(nans6 CIMA7

S/a incerca in *ai *("e re%ri#e' re$(cerea n(*ar("(i $e or)anis*e %rin f(#ionareaacesora' *a8oriaea acesora a( es(a& E3isa insa o coo%erare inre acese or)anis*e'%rin in+inarea (n(i co*ie cons("ai, 9Cons("ai,e Co*iee of Acco(nanc Bo$6CCAB7 incare re%re#enanii +ecar(i or)anis* a( %osi!i"iaea $e a se ini"ni si sci*!a o%inii& “<ocea(nica” a %rofesiei !rianice ese e3%ri*aa in *("e "(crari inernaiona"e& E3ercii(" %rofesieicona!i"e in Re)a(" Uni ese $o*ina $e *ari"e ca!inee cona!i"e a"e “ce"or cinci *ari”9 !i) +,e7' care incasea#a 0- $in oa"(" onorarii"or&

Profesia contabila in Germania

Profesia cona!i"a in ?er*ania c(%rin$e (r*aoare"e cae)orii $e s%ecia"isi6

Re,i#ori cona!i"i sa( a($iori "e)a"i 9@irscafs%rfer 6@P7 e3ercia oaefor*e"e $e a($i "e)a" fara resricie&

Re,i#ori a)reai 9<erei$i)e B(c%rfer6 ,BP7 care n( a( $re%(" sa a($ie#e$eca con(ri"e an(a"e a"e socieai"or c( ras%(n$ere "i*iaa $e *ari*e*e$ie&

Consi"ieri +sca"i 9Se(ereraer7/a( (n ro" foare *are inan$ con $e%on$erea *are a +sca"iaii in *e$i(" econo*ic )er*an

Profesia $e a($ior "e)a" a fos creaa in 1=1' o $aa c( ceri+carea con(ri"or an(a"e a

socieai"or %e aci(ni& Ca"iaea $e a($ior "e)a" aco%era aa ca"iaea $e e3%er cona!i" casi %e cea $e a($ior +nanciar&

Re,i#or(" cona!i" ese asa#i (n consi"ier econo*ic a" inre%rin$erii' $e o co*%eena foareina"a' co*%eena $aa si $e aria "ar)a $e %ro!"e*e %e care o asi)(ra6 conro"(" siceri+carea con(ri"or an(a"e' consi"ierea cona!i"a si 8(ri$ica' re%re#enarea in %ro!"e*e+sca"e& Re,i#orii cona!i"i s(n re(nii in “Ca*era re,i#ori"or cona!i"i”' insarcinaa sa a%eresi sa re%re#ine *e*!rii sai' sa e*ia nor*e si %roce$(ri $e "(cr( referioare "a e3erciarea%rofesiei si sa asi)(re conro"(" $isci%"inar&

3. Contabilul autorizat si expertul contabil

Contabilul autorizat

Cona!i"(" a(ori#a ese %ersoana care a $o!an$i aceaa ca"iae in con$iii"e Or$onanei?(,ern("(i nr&0-21==> 9%(!"icaa in Monior(" O+cia" nr&:>2.&.;&1==>7 si are ca%aciaea$e a ine cona!i"iaea si a inoc*i !i"an cona!i"&

Poae $o!an$i ca"iae $e cona!i" a(ori#a %ersoana care in$e%"inese

(r*aoare"e con$iii 6



a7 are ca%aciaea $e e3ercii( $e%"ina

!7 are s($ii econo*ice s(%erioare si o %racica in s%ecia"iaea

cona!i"iae $e ce" %(in : ani sa( s($ii econo*ice *e$ii si o %racica in

s%ecia"iae $e ce" %(in > ani&

c7 n( a s(feri nici o con$a*nare care' %ori,i "e)is"aei in ,i)oare'

iner#ice $re%(" $e )esi(ne si $e a$*inisrare a socieai"or co*ercia"e

$7 a re(si "a e3a*en(" $e cona!i" a(ori#a&

E3a*en(" %enr( $o!an$irea ca"iaii $e cona!i" a(ori#a se or)ani#ea#a $e care consi"ii"e+"ia"e"or Cor%("(i E3%eri"or Cona!i"i si a" Cona!i"i"or A(ori#ai' n(*ai %enr( can$i$aii$o*ici"iai in ra#a erioria"a a +"ia"ei res%eci,e&

Co*isii"e $e e3a*inare se consi(ie $in %rofesori in s%ecia"iai"e Finane' Cona!i"iae'Dre%' Fisca"iae' re%re#enani ai Miniser("(i Finane"or P(!"ice si ai Miniser("(i (siiei sis(n a%ro!ae $e Biro(" Per*anen a" Consi"i("(i S(%erior a" Cor%("(i& S(!iece"e $e e3a*ense sa!i"esc $e care %rese$ine"e co*isiei %er*anene $in ca$r(" Consi"i("(i S(%erior a"Cor%("(i&

E3a*en(" c(%rin$e o %ro!a scrisa si %ro!a ora"a&

In ,e$erea %arici%arii "a e3a*en can$i$aii $e%(n "a se$i(" +"ia"ei CECCAR (r*aoare"e$oc(*ene6

/ cererea $e inscriere

/ ceri+ca *e$ica"

/ co%ie a(eni+caa $e %e ac(" $e s($ii

/ co%ie a(eni+caa $e %e carea $e *(nca

/ c(rric("(* ,iae

/ ca#ier 8($iciar e"i!era c( ce" *(" . $e #i"e inaine $e e3a*en&

E3a*en(" consa in ,eri+carea c(nosine"or "a $isci%"ine"e6

/ Cona!i"iae

/ Fisca"iae

/ Dre% co*ercia"



Penr( $o!an$irea ca"iaii $e cona!i" a(ori#a c( s($ii s(%erioare' se *ai a$a()a "a$isci%"ine"e $e conc(rs “A($i "e)a" ,eri+carea si ceri+carea !i"an("(i cona!i" “ si “Conro"Financiar”&

Acces(" "a %rofesia $e cona!i" a(ori#a se face %rin efec(area (n(i sa)i( $e ani si %rins(sinerea (n(i e3a*en $e a%i($ini "a er*inarea sa)i("(i&

D(%a ce a %ro*o,a e3a*en(" $e a%i($ini' "a er*inarea sa)i("(i' cona!i"(" a(ori#a%ri*ese (n carne $e *e*!r(' care/i aesa ca"iaea si ese inscris in Ta!"o(" Cor%("(iE3%eri"or si a" Cona!i"i"or A(ori#ai $in Ro*ania&

xpertul contabil

In )enera" e3%er(" ese o %ersoana c( e3%eriena' s%ecia"i#aa inr/(n an(*i $o*eni( sicare ese $ese*naa $e %ari"e in "ii)i(' sa( $e or)an(" 8($iciar sa %roc(re an(*ieinfor*aii' sa consae an(*ie fa%e si sa/si $ea ,er$ic(" in an(*ie %ro!"e*e care faco!iec(" (n(i "ii)i( sa( a" (n(i %roces inre $o(a sa( *ai *("e %ari&

E3%er(" cona!i" ese %ersoana care a $o!an$i aceasa ca"iae in con$iii"e "e)ii si areco*%eena %rofesiona"a $e a ,eri+ca si $e a a%recia *o$(" $e or)ani#are si $e con$(cere aaci,iaii +nanciar cona!i"e' s(%ra,e)erea *o$("(i $e )esionare a res(rse"or (niaii%ari*onia"e si ,eri+carea "e)a"iaii !i"an("(i cona!i" si a con("(i $e %ro+ si %ier$eri&

O!inerea ca"iaii $e e3%er cona!i" are *ai *("e ea%e& Pri*a ea%a o consi(ie%ro*o,area e3a*en("(i $e a$*iere in ,e$erea ari!(irii ca"iaii $e e3%er cona!i"&CECCAR e*ie (n ceri+ca $e %ro*o,are a" aces(i e3a*en' $(%a care (r*ea#a efec(area(n(i sa)i( $e rei ani in ca$r(" (n(i ca!ine $e e3%eri#a cona!i"a sa( socieae $e e3%eri#acona!i"a& La er*inarea aces(i sa)i( se s(sine (n a" e3a*en&

D(%a %ro*o,area ("i*("(i e3a*en' CECCAR e"i!erea#a "e)ii*aia $e e3%er cona!i"' careaesa aceasa ca"iae si e3%er(" cona!i" ese inscris in Ta!"o(" Cor%("(i E3%eri"or Cona!i"i

si Cona!i"i"or A(ori#ai&

In ,e$erea s(sinerii e3a*en("(i $e a$*iere %enr( acces(" "a %rofesia $e e3%er cona!i"cererea $e inscriere re!(ie insoia $e6

a7 ceri+ca(" *e$ica" $in care sa re#("e ca so"ician(" are ca%aciae $e e3ercii( $e%"inaG

!7 c(rric("(* ,iae' co*%"ea si se*na %e %ro%ria ras%(n$ere $e care so"ician6

c7 co%ie "e)a"i#aa $e %e ac(" $e s($ii' $in care sa re#("e ca so"ician(" are s($iiecono*ice s(%erioare c( $i%"o*a rec(nosc(a $e Miniser(" E$(caiei Naiona"eG

$7 $o,a$a cores%(n#aoare $in care sa re#("e ca so"ician(" are %racica in s%ecia"iae $ece" %(in ani' in ca#(" in care ese "icenia in s%ecia"iaea cona!i"iae/+nane' si $e ce"%(in - ani' in ca#(" in care ese "icenia in a"e s%ecia"iai $in ca$r(" in,aa*an("(is(%erior econo*ic $eca cea $e cona!i"iae/+nane6

e7 ceri+ca $e ca#ier 8($iciar c( er*en(" $e ,a"a!i"iae nee3%ira 9. #i"e inaine $ee3a*en7&



E3a*en(" %enr( $o!an$irea ca"iaii $e e3%er cona!i" consa in ,eri+carea c(nosine"or "a$isci%"ine"e6 cona!i"iae' +nane' ana"i#a +nanciara' +sca"iae' $re% co*ercia"' a($i "e)a"/,eri+carea si ceri+carea !i"an("(i cona!i"' conro" +nanciar si e3%eri#a cona!i"a& Cano(ae' in ca$r(" e*aicii $e e3a*inare a( fos inro$(se si San$ar$e"or Inernaiona"e $eCona!i"iae&

Conin((" )enera" si %e ,ariane a" e*aicii +ecarei $isci%"ine' ese sa!i"i an(a" $eCECCAR si se a$(ce "a c(nosina ce"or ineresai %rin %(!"icare si a+sare "a se$ii"e +"ia"e"or&E3a*en(" consa in rei %ro!e scrise si (na ora"a& A$*ierea "a %ro!a ora"a se face $oar $acas/a o!in(noa *ini* 0 "a %ro!a scrisa& Penr( %ro*o,are' noa $e "a ora" re!(ie sa +e $e*ini*(* H& Daca "a %ro!a ora"a n( s/a o!in( noa $e a$*iere' can$i$a(" are $re%(" $e ase %re#ena "a sesi(nea (r*aoare n(*ai "a %ro!a ora"a& Persoane"e care a( i"(" $eaca$e*ician' $ocori in econo*ie' $ocori/$oceni c( s%ecia"iaea +nane si cona!i"iaeo!in ca"iaea $e *e*!r( fara a s(sine e3a*en&

Me*!rii CECCAR %o + ra$iai $in Ta!"o(" Cor%("(i in (r*aoare"e si(aii6

n( a( %"ai coi#aia %rofesiona"a %e o %erioa$a $e (n an

a( s(feri o con$a*nare care' %ori,i "e)is"aiei in ,i)oare' iner#ice $re%(" $e)esi(ne si $e a$*inisrare a socieai"or co*ercia"e&

a( sa,arsi a!aeri )ra,e $e a"a na(ra %re,a#(e $e re)("a*en

n( a( $e%(s in con(" !()e(" sa("(i' in er*en(" si "a ni,e"(" %re#ena $e "e)e'i*%o#i(" as(%ra onorarii"or incasae $e "a %ersoane +#ice

Profesionisii cona!i"i re!(ie sa se confor*e#e “Co$("(i %ri,in$ con$(ia eica si%rofesiona"a “ in $o*eni(" in care care a( o!in( aesarea&

Princi%ii"e eice care care )(,ernea#a res%onsa!i"iai"e %rofesionis("(i cona!i" se refera "a6

a7 Integritate& Profesionis(" cona!i" re!(ie sa +e $re%' cinsi si sincer in

e3ec(area "(crari"or sa"e&

!7 !biectivitate. Profesionis(" cona!i" re!(ie sa n( ce$e#e (nor %re8($ecai sa(conce%e a%riorice care ar %(ea sa/i i*%ie$ice o!ieci,iaea&

c7 Impartialitatea& A(nci can$ inoc*ese (n ra%or %ri,in$ e3ec(area "(crari"or sa"e'%rofesionis(" cona!i" re!(ie sa ai!a (n co*%ora*en i*%aria"' sa +e o!ieci, si sase ra%ore#e "a san$ar$e"e %rofesiona"e&

$7 In"epen"enta. In e3erciarea %rofesi(nii c( i"( "i!era"' %rofesionis(" cona!i"re!(ie sa +e si sa se *anifese "i!er faa $e orice ineres care ar %(ea + a,( in,e$ere' oricare ar + rea"iaea' ca +in$ inco*%ai!i" c( ine)riaea si o!ieci,iaeasa' c(* ar +6

/ implicarea #nanciara' $ireca sa( in$ireca' in aci,iai"e (n(i c"ien' ca $e e3e*%"(6

• acce%area (nor for*e $e sa"ari#areG



• $einerea $e %arici%aii "a ca%ia"G

• $area sa( "(area c( i*%r(*( $e !(n(ri' ser,icii sa( !aniG

• acor$area sa( %ri*irea $e )a8(ri sa( ca(i(ni $e "a sa( %enr( c"ieniisaiG

/ implicarea profesionistului contabil in activitatile unui client' inca"iae $e *e*!r( a" e3ec(i,("(i aces(ia sa( ca an)a8a s(! conro"("$ireci(nii aces(iaG

/ acte "e comert sau slu$be asigurate in acelasi timp cu exercitareaunei profesii liberale' care %o sfarsi %rinr/(n con4ic $e inerese' sa( cares(n %rin na(ra "or inco*%ai!i"e sa( in conra$icie c( e3erciarea "i!era"a a%rofesiei cona!i"e' sa( care s(n inco*%ai!i"e c( necesiaea $e a %asra%o#iia $e in$e%en$ena' ine)riae si o!ieci,iae a %rofesionis("(i cona!i"G

/ inci"enta relatiilor familiale si personale asupra in"epen"enteiG

/ "epen"enta $e (n an(*i c"ien' in ca#(" in care onorarii"e %ri*ie $e "a (nc"ien consi(ie (n %rocena8 inacce%a!i" $e ri$ica %enr( cifra $e afacerioa"a a socieaii $e e3%eri#a sa( a (n(i %racician in$i,i$(a"& Aces "(cr(%res(%(ne sa n( se oc(%e *a8oriaea aci,iaii %rofesionisi"or cona!i"i c(e3ec(area $e "(crari %enr( o sin)(ra (niae %ari*onia"a' res%eci,socieae co*ercia"aG

Lisa inco*%ai!i"iai"or c( con$iia $e in$e%en$ena a %rofesi(nii cona!i"e n( ese"i*iai,a si orice %rofesionis re!(ie sa e,ie orice si(aie care %oae sa/i in4(ene#ein$e%en$ena' ciar $aca n( se a4a s(! inci$ena ca#(ri"or $e inco*%ai!i"iae araae *ais(s&

e7 Con#"entialitatea. Profesionis(" cona!i" re!(ie sa res%ece secre(" %rofesiona"'caracer(" con+$enia" a" infor*aii"or o!in(e c( oca#ia e3ec(arii "(crari"or sa"e&Infor*aii"e n( re!(iesc $i,(")ae care eri' $eca in ca#(" in care a fos a(ori#a inaces sens si !ineine"es in ca#(" $en(narii (nei fra($e' ca# in care are o!"i)aia"e)a"a si %rofesiona"a sa o faca&

f7 Competenta profesionala si atentia cuvenita& Aces %rinci%i( %res(%(ne*eninerea ni,e"("(i $e co*%eena a" %rofesionis("(i cona!i" %e o %arc(rs("carierei sa"e %rofesiona"e& Profesionisii cona!i"i n( re!(ie sa se an)a8e#e inefec(area $e *isi(ni %e care n( "e %o rea"i#a c( co*%eena %rofesiona"a&

)7 %eontologia profesionala& Profesionis(" cona!i" re!(ie sa ai!a o con$(ia

*ora"a si %rofesiona"a care sa n( "e#e#e !(na re%(aie a %rofesi(nii si sa se a!ina$e "a orice con$(ia $e na(ra sa a$(ca ain)ere acesei re%(aii&

7 &tan"ar"ele profesionale& Profesionis(" cona!i" re!(ie sa efec(e#e "(crari"esa"e in confor*iae c( nor*e"e enice si %rofesiona"e e"a!orae care ii s(na%"ica!i"e& Acese san$ar$e 9nor*e7 conin %rinci%ii $e !a#a si %roce$(ri esenia"einsoie $e insr(ci(ni cone3e&



Fiecare or)anis* %rofesiona" 9Cor%(" E3%eri"or Cona!i"i si a" Cona!i"i"or A(ori#ai' Ca*eraA($iori"or Financiari7 e*ie %ro%ri(" co$ $e con$(ia eica si %rofesiona"a' care ese)(,erna in )enera" $e %rinci%ii $e !a#a ase*anaoare&

Pre,e$eri"e aces(i co$ a( ca rai(ne %roecia +ecar(i %rofesionis "(a in$i,i$(a"' ca si%roecia eri"or' $eoarece or)anis*e"e %rofesiona"e s(n )aran(" %enr( ca"iaea si

+a!i"iaea %resaii"or efec(ae $e care *e*!rii sai in confor*iae c( san$ar$e"e %ro%rii&

Tinan$ con $e e,o"(ia fara %rece$en a *e$i("(i econo*ic' %rofesionisii cona!i"i re!(iesa/si %erfecione#e necon$iiona c(nosine"e %rofesiona"e %enr( a %(ea + ca%a!i"i saras%(n$a "a noi %ro,ocari a"e %rofesiei&

Ei re!(iesc sa a%"ice raiona*en(" %rofesiona" in ca$r(" +ecarei *isi(ni incre$inae' saacor$e +ecarei si(aii e3a*inae oaa aenia si i*%(" necesar' %enr( a/si %(ea for*("a oo%inie in$e%en$ena' nein)ra$ia si in consonana c( re)"e*enari"e "e)a"e si san$ar$e"e%rofesiona"e&

R'&P()%R' PR!*&I!)I&+((I C!)+'BI

In$iferen $e i%(" %rofesiei "i!era"e' e3erciarea aceseia %rees(%(ne as(*area (nor risc(risi a (nei *ari res%onsa!i"iai&

In e3erciarea %rofesiei' %rofesionisii cona!i"i ras%(n$ $isci%"inar' a$*inisrai,' ci,i" si%ena"' $(%a ca# %ori,i "e)ii&

Or)anis*e"e %rofesiona"e 9CECCAR' Ca*era A($iori"or7 s(%ra,e)ea#a aci,iaea$esfas(raa $e *e*!rii sai' iar sa,arsirea oricar(i i% $e a!aeri $e "a co$(" %ri,in$ eica sicon$(ia %rofesiona"a si $e "a san$ar$e"e %rofesiona"e' ese ana"i#aa $e care Co*isia $eDisci%"ina care a%"ica sanci(ni $isci%"inare in f(ncie $e )ra,iaea fa%ei& Acese sanci(ni%o +6

• *(srare

• a,eris*en scris

• s(s%en$area %e o %erioa$a "i*iaa a $re%("(i $e e3erciare a %rofesiei

• iner#icerea $re%("(i $e a e3ercia %rofesia&

Ur*aoare"e fa%e consi(ie a!aeri %enr( care se a%"ica sanci(ni"e $isci%"inare6

• )rese"i si2sa( ne)"i8ena %rofesiona"aG

• nein$e%"inirea %re,e$eri"or conrac(a"e' sa( in$e%"inirea acesora c( inar#iere sifara a se acor$a o aenie $eose!ia ca"iaiiG

• e3erciarea i"e)a"a a %rofesieiG

• ne%"aa coi#aieiG

• ne%"aa i*%o#ie"or %ersona"e "a !()e(" $e saG



• fra($a +sca"a %ersona"aG

• raco"area $e c"ieni

• efec(area $e %(!"iciae fara res%ecarea %re,e$eri"or "e)a"eG

• o%rirea $e $oc(*ene a"e c"ien("(iG

Profesionisii cona!i"i )aranea#a ras%(n$erea ci,i"a %enr( aci,iaea $esfas(raa %rins(!crierea (nei %o"ie $e asi)(rare %enr( risc %rofesiona"&

Ras%(n$erea ci,i"a a %rofesionisi"or cona!i"i ese $e $o(a fe"(ri6

1& Ras%(n$ere ci,i"a conrac(a"a care %res(%(ne e3ec(area "(crari"or confor*c"a(#e"or inscrise in conrac(" $e %resaii $e ser,icii %rofesiona"e& Neres%ecarea(nei $in c"a(#e ara)e $(%a sine ras%(n$erea ci,i"a&

:& Ras%(n$erea ci,i"a $e"ic(a"a - care %res(%(ne efec(area (nei fa%e i"iciee3raconrac(a"e' co*isi,e9aci(ne7 sa( o*isi,a 9inaci(ne7 ce ca(#ea#a %re8($ici((nor ere %ersoane&

Profesionisii cona!i"i ras%(n$ %ena" in ca#(" sa,arsirii (nei infraci(ni c(* ar +6

• o!inerea $e fo"oase nec(,enieG

• %re#enarea $e $ae nerea"e in ra%oare"e inceiaeG

• ne$en(narea in ca#(" consaarii (nei fra($eG

Raspun"erea contabililor autorizati si a expertilor contabili

Cona!i"ii a(ori#ai si e3%erii cona!i"i ras%(n$ $e co*%ora*en(" "or faa $e c"iene"a&Confor* insr(ci(ni"or CECCAR re"ii"e *e*!ri"or Cor%("(i c( c"iene"a se sa!i"esc $oar %rinconrac scris se*na $e a*!e"e %ari&

In afara %ri*irii $e onorarii %enr( "(crari"e e3ec(ae' orice a"a re"aie +nanciara c( (nc"ien' c(* ar +6 %arici%aii "a ca%ia"' $are sa( "(are $e i*%r(*( $e !(n(ri' ser,icii sa(!ani ec&' ese s(sce%i!i"a $e a afeca o!ieci,iaea si $e a $eer*ina erii sa consi$ere caaceasa o!ieci,iae ese co*%ro*isa&

Me*!rii Cor%("(i re!(ie sa ,e)e#e ca in ca$r(" in$e%"inirii *isi(nii "or sa se re#(*e n(*ai"a acor$area $e a,i#e $e cons("ana %rofesiona"a si sa n( se i*%"ice in aci,iaea $e

a$*inisrare' care ese (n ari!( e3c"(si, a" c"ien("(i&

Sa!i"irea si inreinerea re"aii"or %rofesiona"e c( c"ienii s(n s(sce%i!i"e $e a anrenaras%(n$erea %enr( (n %re8($ici( +nanciar sa( n(*ai *ora" %enr( *e*!rii Cor%("(i& Ese!ine sa se acor$e o aenie s%ecia"a aa crierii"or $e a"e)ere a (nor noi c"ieni' ca si*eninerii ce"or ,eci&



Ei re!(ie sa e,a"(e#e $aca e,en(a"e"e sci*!ari iner,enie in si(aia c"ieni"or sa( aca!ine("(i2socieaii "or co*ercia"e n( s(n s(sce%i!i"e $e a a$(ce ain)ere %rinci%i("(iin$e%en$enei sa( sa ii e3%(na "a noi risc(ri&

Facorii $e risc s(n foare ,ariai si re!(ie sa +e a%reciai in f(ncie $e "(crari"e $e e3ec(a'c(* ar +6 inar#ieri i*%orane si re%eae %ri,in$ inci$erea %erio$ica a con(ri"orG "i*iarea

conroa"e"orG "i*iarea onorarii"orG risc(ri +sca"e anor*a"eG si(aie +nanciara $e#eci"i!raaec& Ras%(n$rea %ri,in$ e,a"(area risc(ri"or re,ine in e3c"(si,iae cona!i"i"or a(ori#ai sie3%eri"or cona!i"i&

O $escarcare $e res%onsa!i"iae' se*naa $e c"ien in fa,oarea (n(i cona!i" a(ori#a sa(e3%er cona!i"' n(/" sc(ese %e acesa $in (r*a $e aci(ni"e %ri,in$ sa!i"irea ras%(n$eriisa"e' a(nci can$ a co*is )rese"i&

Ras%(n$erea e3%eri"or cona!i"i in ca#(" efec(arii $e e3%eri#e 8($iciare si2sa( %ena"e'consa in fa%(" ca ras%(ns(ri"e sa"e "a inre!ari"e for*("ae $e insana $e 8($ecaa re!(iesa +e c"are' concise !a#ae %e o an"i#a e*einica a ((ror e"e*ene"or esenia"e so"(ionariis%eei res%eci,e' conc"(#ii"e e3%er("(i san$ "a !a#a a4arii a$e,ar("(i' "a 8(sa cerceare sire#o",are a ca(#e"or ci,i"e si2sa( %ena"e' ser,in$ $re% insr(*en %enr( 8($ecaori si

anceaori in "a*(rirea ca(#ei&

Ref(#(" ne8(si+ca a" e3%er("(i $e a/si in$e%"ini *isi(nea' ciar in ca#(" (nei a*en#i' eseconsi$era %ori,i "e)ii (n ref(# $e ser,ici( si se %oae +na"i#a c( ri*ierea in 8($ecaa ae3%er("(i 8($iciar&

E3%er("(i 8($iciar ras%(n$e %enr( (r*aoare"e fa%e6

• %re#enarea c( rea cre$ina a conc"(#ii"or sa"eG

• incercarea $e a aco%eri a(or(" infraci(nii %rin $ena(rarea a$e,ar("(iG

• in)re(nea#a a4area a$e,ar("(i %rin inoc*irea (nei e3%eri#e cona!i"e incoreceG

• o*ierea (nor as%ece in ,e$erea asc(n$erii rea"iaii

In ca#(" in care fa%a n( se a4a in "i*ie"e %ena"e' e3%erii cona!i"i n( ras%(n$ %enr( erorisi*%"e sa( ine3aciai c(%rinse in ra%or' $aca se consaa ca a( fos $e !(na cre$ina& Inca#(" efec(arii $e )rese"i ' $e a!or$area s(%er+cia"a a %ro!"e*aicii fara co*%eena%rofesiona"a' e3%erii s(n a!so",ii $e ras%(n$ere $aca n( se consaa o c("%a %ena"a' ei+in$ sancionai $isci%"inar $e care Co*isia $e Disci%"ina a CECAR&

ucrari ce pot # efectuate "e profesionistii contabili

1. ucrari ce pot # efectuate "e contabilul autorizat

L(crari"e ce se %o e3ec(a $e care cona!i"ii a(ori#ai in ca$r(" conrace"or $e %resari $eser,icii' in$i,i$(a" sa( %rin socieai co*ercia"e' s(n6

/ inerea cona!i"iaii +nanciare si *ana)eria"e 9$e )esi(ne7G

/ inoc*irea !i"an("(i cona!i"G



/ ,eri+carea si ceri+carea !i"an("(i cona!i" n(*ai $e care cona!i"i a(ori#ai

a,an$ s($ii s(%erioareG

/ in$e%"inirea ari!(ii"or %re,a#(e $e cen#orii n(*ii in socieai"e co*ercia"e' n(*ai

$e cona!i"i a(ori#ai c( s($ii s(%erioare&

2. ucrari si misiuni ce pot # efectuate "e expertii contabili

E3%erii cona!i"i si cona!i"ii a(ori#ai a( o!"i)ai,iaea sa e3ec(e "(crari"e "or $(%aenica si siina cona!i"iaii' $e ei $e%in#an$ a%"icarea "or coreca' e3aca si inconfor*iae c( re)"e*enari"e "e)a"e&

L(crari"e ce se %o e3ec(a $e care e3%erii cona!i"i' in ca$r(" conrace"or $e %resari $eser,icii' fara a a,ea (n caracer "i*iai, s(n6

• inerea sa( s(%ra,e)erea cona!i"iaii si inoc*irea !i"an("(i cona!i"G

o acor$area asisenei %ri,in$ or)ani#area si inerea cona!i"iaii' inc"(si,reco*an$area sise*e"or infor*aiceG

o e"a!orarea si %(nerea in a%"icare $e %roce$ee cona!i"eG *ono)ra+i cona!i"ea$a%ae s%eci+c("(i socieaii'cona!i"iaea $e )esi(ne' a!"o(" $e !or$'conro" $e )esi(ne si conro" %rin !()eG

o asisena in i*%"e*enarea San$ar$e"or Inernaiona"e $e Cona!i"iaeG

• efec(area $e ana"i#e econo*ico/+nanciare' ca6

o ana"i#a sr(c(ri"or +nanciareG

o ana"i#a e"e*ene"or %ari*onia"eG

o ana"i#a eci"i!r("(i sr(c(ra" a" !i"an("(i cona!i"G

o ana"i#a )esi(nii +nanciare si a rena!i"iaii ca%ia"("(i in,esiG

o enici $e ana"i#a si $e )esi(ne a fon$("(i $e r("*enG

o sise*e $e cre$i/"easin)' facorin) G

o $eer*inarea si(aii"or +nanciare si $e )esi(ne %rin ra%oare %rocen(a"eG

o ana"i#a eci"i!r("(i +nanciar %e er*en sc(r si *e$i(G

o e"a!orarea $e a!"o(ri $e +nanare si %"an(ri $e re#orerieG

o e"a!orarea $e a!"o(ri $e (i"i#ari si res(rseG



o ana"i#a in,esiiona"aG

o asisena in %re,enirea si in"a(rarea ce"(ie"i"or neecono*icoaseG

o $ia)nosic +nanciar / creserea' rena!i"iaea' eci"i!r(" si risc(ri"e +nanciareG

o ana"i#a "ici$iaii si so",a!i"iaiiG

o a($i inern / or)ani#area sa( conro"(" re)("ariaii si sinceriaii sise*("(iG

o s($ii' asisena %enr( rea"i#area $e in,esiii +nanciareG

• ,eri+carea si ceri+carea !i"an("(i cona!i"G

• efec(area $e e3%eri#e cona!i"e $is%(se $e or)ane"e 8($iciare sa( so"iciae $e%ersoane +#ice ori 8(ri$ice in con$iii"e %re,a#(e $e "e)e' ca6

o

e3%eri#e a*ia!i"e 9"a cerere7G

o e3%eri#e cona!i"/8($iciareG

o ar!ira8e in ca(#e ci,i"eG

o e3%eri#e $e )esi(neG

• e3ec(area $e "(crari c( caracer +nanciar/cona!i"' ca6

o inoc*irea $e si(aii %erio$iceG

o rans%(nerea cona!i"iaii ro*anesi in a"e sise*e $e ra%orareG

o conso"i$area con(ri"or si a !i"an("(iG

o inoc*irea $e %"an(ri $e +nanare %e er*en *e$i( si "(n)G

o inoc*irea $oc(*enaii"or %enr( o!inerea $e cre$ieG

o efec(area $e s($ii $e fe#a!i"iaeG

• efec(area $e "(crari $e or)ani#are a$*inisrai,a si infor*aica' c(* ar +6

o or)ani)ra*e' sr(c(ri' $e+niri $e f(nciiG

o asisena in e"a!orarea sise*e"or infor*aiona"e 9"e)a(ri inre ser,icii' 4(3("$oc(*ene"or si a" infor*aii"or7G

o a(o*ai#area %re"(crarii infor*aii"or' a"e)erea eci%a*ene"orG

o ana"i#a si or)ani#area 4(3("(i infor*aiona"G



o a"e)erea sof(ri"or necesareG

o for*area %rofesiona"a conin(aG

o sa!i"irea sarcini"or $e ser,ici in$i,i$(a"e %enr( "(craorii $in co*%ari*ene"e+nanciar cona!i"eG

o or)ani#area )esi(ni"or $e !(n(riG

• in$e%"inirea ari!(iior %re,a#(e in *an$a(" $e cen#or "a socieai"e co*ercia"e'confor* %re,e$eri"or "e)a"e&

In$iferen $e i%(" $e "(crari e3ec(ae' %rofesionisii cona!i"i a( o!"i)aia sa %"ani+ce c(ri)(ro#iae acese "(crari' sa "e e3ec(e c( co*%eena %rofesiona"a *a3i*a si sa n( facara!a $e "a ca"iae' asi)(ran$(/se in %er*anena ca a( fos res%ecae crierii"e $e ca"iaei*%(se $e san$ar$e"e %rofesiona"e&

. !R/')I&M C'R R/M)+'0' PR!*&I' IBR''

Corpul xpertilor Contabili si Contabililor 'utorizati "in Romania

CCC'R

Or)ani#are si ari!(ii

Cor%(" E3%eri"or Cona!i"i si Cona!i"i"or A(ori#ai $in Ro*ania 9CECCAR7 ese %ersoana 8(ri$ica $e (i"iae %(!"ica si a(ono*a' $in care fac %are e3%erii cona!i"i si cona!i"iia(ori#ai' in con$iii"e %re,a#(e $e "e)e&

Cor%(" ese or)ani#a in +"ia"e fara %ersona"iae 8(ri$ica in rese$ine"e $e 8($e si in

*(nici%i(" B(c(resi

Cor%("' %rin $e"e)aia %ri*ia $in %area a(oriaii %(!"ice' acor$a si rera)e $re%(" $ee3erciare a %rofesiei $e e3%er cona!i" si $e cona!i" a(ori#a si are $re%(" sa conro"e#eco*%eena si *ora"iaea *e*!ri"or sai&

Cor%(" E3%eri"or Cona!i"i si Cona!i"i"or A(ori#ai ese or)ani#a %e $o(a seci(ni6

/ seci(nea e3%eri"or cona!i"iG

/ seci(nea cona!i"i"or a(ori#aiG

/

Seci(ni"e Cor%("(i a( (r*aoare"e ari!(ii %rinci%a"e6

a7 or)ani#ea#a e3a*ene"e %enr( ari!(irea ca"iaii $e e3%er cona!i" si $e cona!i"a(ori#a' confor* re)("a*en("(i e"a!ora $e Consi"i(" S(%erior i*%re(na c(Miniser(" Finane"or si Miniser(" In,aa*an("(i&



!7 !7 or)ani#ea#a e3a*inarea %ersoane"or +#ice ro*ane sa( sraine care (r*ea#a ae3ercia aci,iaea $e e3%er cona!i" sa( $e cona!i" a(ori#a in Ro*ania' as(%rac(noaserii "e)is"aiei naiona"e in $o*enii"e +sca"' cona!i" si a" or)ani#arii sif(ncionarii socieai"or co*ercia"eG

c7 or)ani#ea#a si (r*aresc *o$a"iai"e $e %erfecionare si $e for*are conin(a a

e3%eri"or cona!i"i si a cona!i"i"or a(ori#ai 9c(rs(ri' se*inarii' in,aa*anin$i,i$(a" si a"e for*e' c( esarea c(nosine"or $o!an$ie7G

$7 e"a!orea#a san$ar$e"e %rofesiona"e si co$(" %ri,in$ con$(ia eica si %rofesiona"a ae3%eri"or cona!i"i si a cona!i"i"or a(ori#ai' %e care "e $a %(!"iciaiiG

e7 asi)(ra si (r*arese res%ecarea nor*e"or "e)a"e $e care e3%erii cona!i"i si cona!i"iia(ori#ai ce isi $esfasoara aci,iaea in$i,i$(a"' ca asociai inr/o socieae co*ercia"a $ee3%eri#a cona!i"a sa( ca sa"ariai2co"a!oraori ai socieai"or $e e3%eri#aG

)7 co"a!orea#a "a e"a!orarea %"an("(i e*aic a" re,isei Cor%("(i si a %"an("(i e*aic a"%(!"icaii"or %ro%rii $e s%ecia"iaeG

7 so"(ionea#a' in er*en $e . $e #i"e $e "a %ri*ire' conesaii"e i*%ori,a res%in)eriicereri"or $e inscriere in Ta!"o(" Cor%("(i $e care +"ia"e"e Cor%("(iG

i7 so"(ionea#a' in er*en $e . $e #i"e' conesaii"e si cereri"e a$resae $e care *e*!riiCor%("(i' %ersoane +#ice sa( socieai co*ercia"e rec(nosc(e $e Cor%' %ri,in$6

/ a(ori#area incearii %ro,i#orii $e a *ai face %are $in Cor%G

/ ra$ierea $in o+ci( %enr( ne%"aa' i*% $e (n an' a coi#aii"or %rofesiona"eG

Organele de conducere ale Corpului

Me*!rii Cor%("(i isi a"e) or)ane"e $e con$(cere care sa ii re%re#ine in faa a(oriaii%(!"ice' %rec(* si in ra%or(ri"e c( %ersoane"e +#ice si 8(ri$ice $in ara si $in srainaae&

Or)ane"e $e con$(cere si $e conro" a"e Cor%("(i s(n6

• Conferina Naiona"a

• Consi"i(" S(%erior a" Cor%("(i

• Biro(" Per*anen a" Consi"i("(i S(%erior

Conferinta )ationala ese or)an(" s(%erior $e con$(cere si $e conro" a" Cor%("(i

si ese consi(ia $in *e*!rii Consi"i("(i S(%erior' *e*!rii consi"ii"or +"ia"e"or si (nre%re#enan "a -. $e *e*!rii $in +ecare +"ia"a' $ese*nai $e a$(nari"e )enera"e a"e+"ia"e"or& Conferina Naiona"a ese "e)a" consi(ia $aca ese asi)(raa %arici%area*a8oriaii *e*!ri"or %re#eni iar oarari"e s(n ,a"a!i" a$o%ae c( ,o(" *a8oriaii&



Daca "a %ri*a con,ocare n( ese inoc*i c,or(*("' se con,oaca $in no( conferinanaiona"a care ese "e)a" consi(ia c( %arici%area a ce" %(in >. $in n(*ar(" *e*!ri"or$ese*nai si re%re#enani"or&

Conferina naiona"a ese6

• or"inara / se inr(nese an(a" %rin )ri8a Consi"i("(i S(%erior' care a"e)e "oc(" $e$esfas(rare' si are "oc in ce" *(" $o(a "(ni $e "a inceierea e3ercii("(i +nanciar&Con,ocarea Conferinei Naiona"e or$inare se face c( ce" %(in :. $e #i"e inainea$aei $e $esfas(rare a aceseia&

• extraor"inara se inr(nese n(*ai in ca#(ri $eose!ie si se con,oaca c( ce" %(in1- #i"e inainea $aei +3ae %enr( $esfasrarea ei' $e care Consi"i(" S(%erior' %e !a#aor$inii $e #i sa!i"ie $e acesa $in %ro%rie iniiai,a sa( "a %ro%(nerea +"ia"e"or&

'tributiile Conferintei )ationale

/ a%ro!a Re)("a*en(" $e or)ani#are si f(ncionare a Cor%("(i si Co$(" %ri,in$

Con$(ia Eica si Profesiona"a a E%eri"or Cona!i"i si Cona!i"i"or A(ori#ai' a,i#ae $eMiniser(" Finane"or si Miniser(" (siieiG

/ sa!i"ese $irecii"e $e !a#a si *as(ri"e necesare %enr( asi)(rarea !(neie3erciari a %rofesiei $e e3%er cona!i" si $e cona!i" a(ori#aG

/ e3a*inea#a si a%ro!a ra%or(" $e aci,iae %re#ena $eConsi"i(" S(%erior %enr( e3ercii(" +nanciar e3%ira si ra%or(" cen#ori"or as(%ra)esi(nii +nanciare a Consi"i("(i S(%eriorG

/ a%ro!a !i"an(" cona!i"' e3ec(ia !()e("(i $e ,eni(ri si ce"(ie"i %enr(e3ercii(" +nanciar inceia' %rec(* si !()e(" $e ,eni(ri si ce"(ie"i a" e3ercii("(i+nanciar ,iior' %re#enae $e Consi"i(" S(%eriorG

/ a%ro!a' %rin ,o $escis' or)ani)ra*a Consi"i("(i S(%erior' sise*(" $esa"ari#are %enr( an(" (r*aor' %rec(* si %rinci%ii"e si crierii"e $e or)ani#are si $esa"ari#are a a%ara("(i %ro%ri( si a consi"ii"or +"ia"e"orG

/ a%ro!a' %rin ,o $escis' sise*(" $e acor$are si c(an(*(" ce"(ie"i"or $e$e%"asare si re%re#enare in consi"ii"e +"ia"e"or Cor%("(i %e an(" (r*aor' "a%ro%(nerea %rese$ine"(i Consi"i("(i S(%eriorG

/ a"e)e si re,oca *e*!rii Consi"i("(i s(%erior si ai co*isiei $e cen#ori aaces(iaG

Consiliul &uperior e3ercia $re%(ri"e Cor%("(i aferene sa(("(i sa( $e %ersoana 8(ri$ica$e (i"iae %(!"ica si are ca ari!(ie esenia"a' re%re#enarea %rofesi(nii in faa a(oriai"or%(!"ice %rin %rese$ine"e sa( si coor$onarea aci(ni"or consi"ii"or +"ia"e"or 8($eene&Prese$ine"e con,oaca si con$(ce se$ine"e Consi"i("(i S(%erior' re%re#ina Cor%(" in faaa(oriai"or %(!"ice si in ra%or(ri"e c( %ersoane"e +#ice si 8(ri$ice $in ara si srainaae&

Consi"i(" S(%erior c(%rin$e *a3i*(* :> $e *e*!ri si ; s(%"eani& Re%re#enarea e3%eri"orcona!i"i si a cona!i"i"or a(ori#ai se sa!i"ese in f(ncie $e %rocena8(" e3%eri"or cona!i"iin ra%or c( oa"(" *e*!ri"or Cor%("(i "a ni,e"(" arii&



'tributiile Consiliul &uperior sunt urmatoarele

/ a"e)e $inre *e*!rii sai %e %rese$ine si - ,ice%rese$ini& Prese$ine"e si >,ice%res$ini s(n a"esi $inre e3%erii cona!i"i' iar (n ,ice%rese$ine' $inre cona!i"iia(ori#aiG

/ asi)(ra e"a!orarea si co*%"earea Re)("a*en("(i $e or)ani#are sif(ncionarea a Cor%("(i si a Co$("(i %ri,in$ con$(ia eica si %rofesiona"a a e3%eri"orcona!i"i si cona!i"i"or a(ori#ai' c( a,i#(" Miniser("(i Finane"or si a" Miniser("(i

(siieiG

/ a%ro!a nor*e"e %ri,in$ $esfas(rarea aci,iaii c(rene a co*%ari*ene"or si a,eri)i"or or)ani#aorice a"e Cor%("(iG

/ asi)(ra a$*inisrarea si )esionarea %ari*oni("(i Cor%("(iG

/ $e"i!erea#a as(%ra ((ror %ro!"e*e"or %ri,in$ %rofesia $e e3%er cona!i" si $econa!i" a(ori#aG

/ ,e)ea#a ca Re)("a*en(" %ri,in$ $o!an$irea ca"iaii $e e3%er cona!i" sicona!i" a(ori#a sa +e sric a%"icaG

/ coor$onea#a aci,iaea consi"ii"or +"ia"e"or Cor%("(iG +3ea#a c(an(*(" coe"or%rocen(a"e $in ,eni(ri"e an(a"e a"e acesora' ce (r*ea#a a + ,irae Consi"i("(iS(%eriorG

/ a%ro!a sae"e $e f(ncii a"e Cor%("(i si a"e +"ia"e"orG

/ $eci$e' in er*en $e . $e #i"e' as(%ra conesai"or fac(e i*%ori,aoarari"or "(ae $e Co*isia S(%erioara $e $isci%"ina&

In ca$r(" Consi"i("(i S(%erior f(ncionea#a (r*aoare"e $e%ara*ene6

/ De%ara*en(" san$ar$e' *eo$o"o)ii si %(!"icaii

/ De%ara*en(" $e coo%erare

/ De%ara*en(" $e conro" a" %rofesiei

Pe "an)a Consi"i(" S(%erior a" Cor%("(i f(ncionea#a (r*aoare"e co*isii6

/ Co*isia S(%erioara $e Disci%"ina' care acor$a sanci(ni in *aerie$isci%"inara %enr( a!aeri $e "a con$(ia eica si %rofesiona"a a *e*!ri"or G

/ Co*isia $e so"(ionare a conesaii"or i*%ori,a oarari"or $isci%"inare%ron(nae $e co*isii"e $e $isci%"ina a"e +"ia"e"or&

Penr( a!aeri"e $isci%"inare' Co*isia S(%erioara $e $isci%"ina a%"ica (r*aoare"e sanci(ni6

o *(srareG



o a,eris*en scrisG

o s(s%en$area e3erciarii %rofesiei $e e3%er cona!i" sa( $e cona!i"

a(ori#a %e o %erioa$a "i*iaaG

o iner#icerea $re%("(i $e e3erciare a %rofesiei&

Co*isia S(%erioara $e $isci%"ina ese for*aa $in - *e*!ri i("ari si - *e*!ri s(%"eani' sian(*e6

a7 (n %rese$ine' e3%er cona!i"' $ese*na $e Consi"i(" S(%erior $inre *e*!rii inscrisi in Ta!"o(" Cor%("(i' care se !(c(ra $e a(oriae %rofesiona"a si *ora"a $eose!iaG

!7 $oi *e*!ri ai Consi"i("(i S(%erior $ese*nai $e acesa' (n(" e3%er cona!i"' ce"a"a"cona!i" a(ori#a' care ,or +' %rin roaie' ra%orori si secreari ai co*isieiG

c7 $oi *e*!ri $ese*nai $e Miniser(" Finane"or&

Biroul Permanent ese co*%(s $in %rese$ine si ,ice%rese$ini' a"esi $e Consi"i(" S(%erior&Prese$ine"e Consi"i("(i S(%erior ese si %rese$ine"e Biro("(i Per*anen&

Biro(" Per*anen se inr(nese "(nar si ori $e cae ori ese necesar&

Biro(" Per*anen asi)(ra infa%(irea oarari"or Conferinei Naona"e si a"eConsi"i("(i S(%erior in %erioa$e"e $inre se$ine"e aces(ia& Deci#ii"e e*ise $e Biro("Per*anen ire se$ine"e Consi"i("(i S(%erior se %re#ina aces(ia %enr( ,a"i$are&

Biro(" Per*anen' c( $o(a "(ni inainea ince%erii an("(i' sa!i"ese nor*ai,e"e $e ce"(ie"i"a ni,e"(" Cor%("(i si a" +"ia"e"or' ce re!(ie a,(e in ,e$ere "a e"a!orarea !()e("(i' %ri,in$6

/ ce"(ie"i"e $e $e%"asare in ara si in srainaaeG

/ ce"(ie"i"e $e re%re#enare "a re(ni(ni"e Biro("(i %er*anen' a"e seci(ni"or'$e%ara*ene"or si a"e in,iai"or acesoraG

/ ce"(ie"i"e oca#ionae $e $e*ers(ri"e' sarcini"e si o!"i)aii"e $i,erse ce re,in *e*!ri"orConsi"i("(i S(%erior' inan$ sea*a $e f(ncii"e acesora&

La ni,e" $e +"ia"e or)ane"e $e con$(cere s(n6

• A$(narea ?enera"a

• Consi"i(" Fi"ia"ei

• Biro(" Per*anen

'"unarea generala ese for(" s(%erior $e con$(cere si $e conro" a" +"ia"ei si eseco*%(sa $in oi *e*!rii inscrisi in Ta!"o(" Cor%("(i' care s(n "a #i c( %"aa coi#aii"or%rofesiona"e& Me*!rii Cor%("(i n( %o %arici%a $eca "a a$(narea )enera"a a +"ia"ei $e carea%arin&



A$(narea )enera"a ese6

o or$inara /se con,oaca an(a"' c( %(!"icarea $aei inaine c( 1- #i"e $e$aa +3aa inr/(n #iar "oca" $e *are ira8G

o e3raor$inara in ca#(ri e3ce%iona"e can$ re!(iesc "(ae oarari

(r)ene ce $e%asesc co*%eena coni"i("(i +"ia"eiG

A$(narea )enera"a ese "e)a" consi(ia' $aca s(n %re#eni ce" %(in 8(*aae %"(s (n( $inn(*ar(" *e*!ri"or iscrisi in Ta!"o(" Cor%("(i si care s(n "a #i c( %"aa coi#aii"or&

N( ese a$*isa %arici%area %rin $e"e)are a *e*!ri"or&

Daca "a %ri*a con,ocare n( se inr(nese n(*ar(" necesar' se con,oaca o no(a a$(nare)enera"a' %rin ace"easi *i8"oace' si se consi$era "e)a" consi(ia %rin %arici%area a ce" %(in>. $in n(*ar(" *e*!ri"or iscrisi in Ta!"o(" Cor%("(i +"ia"ei&

A$(narea )enera"a are (r*aoare"e ari!(ii6

a7 $e#!ae si a%ro!a ra%or(" consi"i("(i +"ia"ei %enr( e3ercii(" +nanciar e3%ira sira%or(" cen#ori"or as(%ra )esi(nii +nanciare a consi"i("(i +"ia"eiG

!7 a%ro!a !()e(" $e ,eni(ri si ce"(ie"i a" +"ia"ei %enr( e3ercii(" +nanciar ,iioG

c7 ia c(nosina $e ra%or(" consi"i("(i +"ia"ei %ri,in$ re#("a(" ana"i#ei aci,iaii%rofesiona"e a e3%eri"or in$i,i$(a"i si a socieai"or co*ercia"e conro"ae' in ,e$ereaasi)(rarii !(nei e3erciari a %rofesiei $e e3%er cona!i" si $e cona!i" a(ori#a %eeriori(" +"ia"ei&

$7 a%ro!a or)ani)ra*a si sa"ari#area %ersona"("(i a$*inisrai, a" +"ia"ei' %e !a#a%rinci%ii"or $e or)ani#are a$*inisrai,a si $e sa"ari#are sa!i"ie $e Consi"i(" S(%eriorG

e7 a"e)e si re,oca %e *e*!rii consi"i("(i +"ia"ei Cor%("(iG

f7 %ro%(ne' $inre *e*!rii sai' can$i$ai %enr( Consi"i(" S(%eriorG

Consiliul #lialei are (r*aoare"e ari!(ii6

a7 s(%ra,e)ea#a as(%ra *o$("(i $e e3erciare a %rofesii"or $e e3%er cona!i" si $econa!i" a(ori#a in ra#a $e aci,iae a +"ia"eiG

!7 asi)(ra a%ararea inerese"or +"ia"ei si a$*inisrarea !(n(ri"or aceseiaG

c7 asi)(ra %re,enirea si conci"ierea ((ror conesaii"or sa( con4ice"or $e or$in%rofesiona"G

$7 oarase in ceea ce %ri,ese inscrierea in Ta!"o(" Cor%("(i G

e7 incasea#a coi#aii"e sa!i"ie $e Conferina Naiona"a %e care re!(ie sa "e $e%(na*e*!rii Cor%("(iG



f7 sesi#ea#a Consi"i(" s(%erior c( %ro%(neri si s()esii %ri,in$ e3erciarea %rofesii"or $ee3%er cona!i" si $e cona!i" a(ori#aG

)7 sesi#ea#a Co*isia $e Disci%"ina a +"ia"ei c( a!aeri"e %rofesiona"e consaae insarcina *e*!ri"or Cor%("(iG

Biroul Permanent a" Consi"i("(i Fi"ia"ei ese co*%(s $in :/> *e*!ri' (n %rese$ine si 1/,ice%rese$ini&

Prese$ine"e Consi"i("(i Fi"ia"ei ese si %rese$ine"e Biro("(i Per*anen&

Prese$ine"e Biro("(i Per*anen a" +"ia"ei asi)(ra e3ec(area oarari"orConsi"i("(i S(%erior si a"e Consi"i("(i Fi"ia"ei' ca si !(na $esfas(rare a aci,iaii *e*!ri"or+"ia"ei&

Princi%a"e"e ari!(ii a"e Biro("(i Per*anen a" Consi"i("(i Fi"ia"ei s(n6

a7 con,oaca Consi"i(" Fi"ia"ei si con$(ce $e#!aeri"e aces(iaG

!7 re%re#ina Consi"i(" Fi"ia"ei %e "an)a Consi"i(" S(%eriorG

c7 re%re#ina Cor%(" in faa re%re#enani"or a(oriai"or %(!"ice $in ra#a +"ia"eiG

$7 s(%(ne s%re a%ro!are a$(narii )enera"e e3ec(ia !()e("(i $e ,eni(ri si ce"(ie"i %ean(" e3%ira

e7 ar!irea#a e,en(a"e"e "ii)ii $inre *e*!rii Cor%("(i si c"ienii acesora' in ca#(" can$acesia $in (r*a acce%a aces ar!ira8G

Pe "an)a Consi"i(" Fi"ia"ei' f(ncionea#a Co*isia $e Disci%"ina' care a%"ica sanci(ni %enr(

*e*!rii a%arinan$ +"ia"ei&

Aa %e "an)a Consi"i(" S(%erior' ca si %e "an)a Consi"ii"e Fi"ia"e"or' f(ncionea#a cae (nre%re#enan a" Miniser("(i Finane"or P(!"ice' care are ca ari!(ie (r*arirea *o$("(i incare oarari"e si *as(ri"e "(ae $e Cor% s(n confor*e c( re)"e*enari"e "e)a"e in ,i)oare&

-& EXPERTIZA CONTABILA ATRIBUT AL PROFESIEI CONTABILE LIBERALE

Conceptul "e expertiz a contabila

Conform denitiei din Dictionarul explicativ al limbii romane, expertiza este oactivitate de cercetare, cu caracter tehnic, efectuata de catre un specialist de mare clasaintr-un anumit domeniu, cu scopul de a stabili adevarul material intr-o anumita cauza,

problema sau litigiu.

E3%er(" a $o!an$i aceasa ca"iae confor* "e)ii' in (r*a (n(i e3a*en si eserec(nosc( $e (n or)anis* %rofesiona"' a" car(i *e*!r( ese& Orice %roces 8($iciar siso"(ionare oricar(i "ii)i(' a( ca o!ieci, %rioriar a4area a$e,ar("(i& In ca$r(" ea%e"or%roces(a"e sran)erea $e %ro!e' consi(ie ea%a cea *ai inse*naa& Ca *i8"oc $e %ro!a'



e3%eri#a are (n ro" inse*na' ea a$(can$ in faa insanei' sa( in faa %arii9"or7 ineresae'ra%or(" (nor %ersoane a(ori#ae' s%ecia"i#ae in $iferie $o*enii $e aci,iae' a8(an$infa%(iorii 8(siiei sa %ron(ne o oarare $rea%a' iar %ersoane"e ineresae sa ia o $eci#ie

8(sa in c(nosina $e ca(#a& In$iferen $e %re)airea si e3%eriena %rofesiona"a' infa%(iorii 8(siiei n( %ose$a c(nosine in oae $o*enii"e' a,an$ in ,e$ere %a"ea ,asa $e %ro!"e*ec( care se confr(na' *oi, %enr( care' a%e"ea#a "a ser,icii"e (n(i e3%er %enr( c"ari+carea

an(*ior as%ece c( care se confr(na in so"(ionarea 8(sa a ca(#e"or&

C"asi+cae $(%a crieri(" ca#(isicii sa( "ii)i("(i ce se cerceea#a' %rec(* si a"$o*eni("(i $e aci,iae %enr( care se so"icia' $isin)e* (r*aoare"e i%(ri $e e3%eri#e sian(*e6

o eniceG

o *e$ico/"e)a"eG

o cri*ina"isiceG

o )rafo"o)iceG

o arisiceG

o cona!i"e&

E3%eri#a cona!i"a ese *isi(nea incre$inaa (n(i e3%er cona!i" $e a reconsi(irea"iaea (nei o%eraii $e na(ra +nanciar cona!i"a si2sa( econo*ica' %e !a#a re)isre"or'a si(aii"or +nanciare' a $oc(*ene"or 8(si+cai,e si o%eraiona"e a"e (nei eniai%ari*onia"e' in sco%(" $e a %(ea e"a!ora o o%inie a(ori#aa' %e care sa se %oaa !a#aor)ane"e 8($iciar' in ,e$erea so"(ionarii 8(se a ca(#ei sa( "ii)i("(i&

S%re $eose!ire $e a"e e3%eri#e' care a( ca o!iec $e cerceare o sin)(ra %ro!"e*a'e3%eri#a cona!i"a se refera "a cercearea (n(i ansa*!"( $e %ro!"e*e econo*ico/+nanciare' $oc(*ene cona!i"e si ace nor*ai,e' o!iec(" sa( $e cerceare caraceri#an$(/se prin pluralitate si diversitate.

Ca for*a $e cerceare siini+ca efec(aa %enr( a c"ari+ca *o$(" c(* s(n re4ecae ine,i$ene"e cona!i"e si in e,i$ene"e enico o%erai,e' an(*ie ran#acii si fa%e' e3%eri#acona!i"a are (r*aoare"e rasa(ri6

1& are ca o!iec $e cerceare fa%e sa( ran#acii $e na(ra econo*ico/+nanciaraG

:& c(%rin$e in sfera sa $e cerceare aci,iaea econo*ica a (nei eniai %ari*onia"e'%enr( o!ieci,e"e sa!i"ie $e or)an(" 8($iciar ori $e %ersoana +#ica sa( 8(ri$ica care

o so"icia' %enr( o %erioa$a "i*iaa $e i*%G

& cerceea#a si(aii"e si i*%re8(rari"e %e !a#a infor*aii"or $in si(aii"e +nanciar/cona!i"e si ce"e o%erai,eG

>& iner%reea#a infor*aii"e o!in(e in consonana c( re)"e*enari"e "e)a"e in$o*eni(' for*("an$ o%inii $es%re %ro!"e*e"e in,esi)ae %e !a#a "e)i"or si ace"ornor*ai,e $in $o*eni(G



-& s($ia#a ca(#e"e )eneraoare $e %a)(!a in $a(na %ari*oni("(iG

0& e"a!orea#a conc"(#ii %e !a#a consaari"or fac(e' care ser,esc ca *i8"oc $e %ro!a%enr( or)an(" 8($iciar care a $is%(s e3%eri#a' sa( *i8"oc $e f(n$a*enare a$eci#ii"or %enr( a"e %ersoane +#ice sa( 8(ri$ice&

O!ieci,(" %rioriar a" e3%eri#ei cona!i"e ese $e a conri!(i "a sa!i"irea a$e,ar("(i*aeria"' in ,e$erea so"(ionarii 8(se $e care or)an(" 8($iciar a ca(#ei a4aa in 8($ecaa&

In aces sens e3%eri#a cona!i"a6

/ ana"i#ea#a ca(#e"e care a( $eer*ina a!aeri"e $e "a nor*e"e "e)a"e c(caracer econo*ico/+nanciarG

/ ana"i#ea#a re"aii"e econo*ice si +nanciare $inre %ari"e a4ae in "ii)i(G

/ ana"i#ea#a *o$(" in care eniaea %ari*onia"a res%eca "e)is"aia in,i)oare in $o*eni(" econo*ico/+nanciarG

/ s($ia#a ca(#e"e care a( )enera %a)(!e in $a(na %ari*oni("(i sie,a"(ea#a *ari*ea %a)(!eiG

/ %re#ina $e+ciene"e e3isene in or)ani#area si con$(cerea cona!i"iaiisi a sise*("(i $e conro" %ro%ri(G

/ %re#ina $e+ciene"e sise*("(i infor*aiona"G

/ %re#ina o*isi(ni"e si2sa( erori"e co*ise in e3ec(area sarcini"or $eser,ici(' c( re%erc(rsi(ni as(%ra %ari*oni("(iG

/

,eri+ca *o$(" $e re4ecare in si(aii"e +nanciare a ran#acii"or efec(ae$e eniaea %ari*onia"a&

O!iec(" $e cerceare a" e3%eri#ei cona!i"e c(%rin$ (n s%ecr( *ai "ar) a" aci,iaiiecono*ico/+nanciare' referin$(/se "a6

o ,eri+carea *o$("(i $e s(!scriere si ,arsare a ca%ia"("(i socia"' in na(ra si inn(*erarG

o ana"i#area si ,eri+carea *aririi ca%ia"("(i socia" si2sa( $i*in(arii aces(iaG

o ca(#e"e care a( )enera %ier$eri"e $e ca%ia" socia"G

o e+ciena *o$(" $e a$*inisrare a %ari*oni("(i (nei eniai 8(ri$iceG

o ca%aciaea (nei eniai %ari*onia"e $e a )enera %ro+G

o ana"i#a econo*ico/+nanciara in $ina*ica a (nei eniai %ari*onia"e' %enr($eer*inarea )ra$("(i $e "ici$iae si $e so",a!i"iaeG

o ana"i#a eci"i!r("(i sr(c(ra" a %ari*oni("(i socieaiiG



o ana"i#area ra%or(ri"or conrac(a"e $inre a)enii econo*ici si a *o$("(i $eres%ecare a c"a(#e"or conrac(a"e 9e3ec(area o!"i)aii"or' res%ecarea er*ene"or'efec(area "a i*% a %"ai"or' ca"c("area %ena"iai"or $e inar#iere7G

o si(aia 4(3(ri"or $e re#orerie si ca%aciaea eniaii %ari*onia"e $e a )eneran(*erarG

o ca(#e"e fa"i*en("(i (nei inre%rin$eri si %osi!i"iai $e re$resare&

E3%eri#a cona!i"a c(%rin$e $oar "a(ra econo*ico/+nanciara a fa%e"or si i*%re8(rari"or'"a(ra 8(ri$ica +in$ e3c"(si, $e co*%eena or)ane"or 8($iciare& Un e3%er cona!i"' in ca$r("*isi(nii sa"e' %e !a#a cercearii efec(ae %oae consaa o %a)(!a in %ari*oni(" a)en("(iecono*ic& E" %oae sa sa!i"easca *ari*ea %a)(!ei' ca(#e"e care a( )enera/o' $ar n(%oae face referiri c( %ri,ire "a ,ino,aia %ersoane"or' $eoarece aces "(cr( $e%asese sferaecono*ic("(i' res%eci, co*%eene"e sa"e ca e3%er cona!i"' inran$ in sfera 8(ri$ic("(i sifacan$ o!iec(" (nei ancee %ena"e&

O!ieci,e"e care se $a( s%re re#o",are e3%er("(i cona!i" se sa!i"esc si se conse*nea#a inscris %rin6

• or$onana/in ca#(" or)ane"or $e (r*arire %ena"aG

• inceiere/in ca#(" insane"or $e 8($ecaaG

• conrac/in ca#(" so"iciarii $e care %ersoane +#ice sa( 8(ri$ice&

Acese o!ieci,e re!(iesc for*("ae c"ar' concis' s(n "i*iae $in %(nc $e ,e$ere a"conin(("(i si re!(ie sa se refera "a o %erioa$a $eer*inaa $e i*%&

Confor* nor*ei %rofesiona"e nr& - e"a!oraa $e CECCAR' e3%eri#e"e cona!i"e se

c"asi+ca in f(ncie $e $o(a crierii&

Pri*(" crieri( consi$era $e !a#a ese in f(ncie $e sco%(" in care a( fos so"iciaee3%eri#e"e cona!i"e' res%eci, (i"i#aor(" +na" a" acesora' e3isan$6

1) expertiza contabila judiciara - $is%(sa $e or)ane"e 8($iciare si re)"e*enaa $eCo$(" $e %roce$(ra ci,i"a' Co$(" $e %roce$(ra %ena"a' sa( a"e "e)i s%ecia"e' careconsi(ie *i8"oc $e %ro!a in 8(siie si a8(a "a so"(ionarea ca(#e"or a4ae in fa#a $eancea' cerceare sa( 8($ecaaG

) expertiza contabila extrajudiciara sau amiabila ! efec(aa in afara (n(i %roces 8(siiar' $is%(sa $e $i,erse %ari a4ae in "ii)i(' sa( care $oresc %arerea (n(i e3%erc( %ri,ire "a (ne"e as%ece econo*ice' +nanciar cona!i"e' c(* ar + acionarii'

*e*!rii consi"i("(i $e a$*inisraie' %ersoane +#ice sa( %ersoane 8(ri$ice&

A" $oi"ea crieri( consi$era co*%"e*enar' ese in f(ncie $e o!ieci,e"e"a care re!(ie sa ras%(n$a e3%eri#e"e cona!i"e si a,e*6

1) expertize contabile civile ! $is%(se %enr( re#o",area (nor "ii)ii sa( ca(#e ci,i"eG



) expertize contabile comerciale / $is%(se %enr( re#o",area (nor "ii)ii sa( ca(#eco*ercia"eG

") expertize contabile scale - $is%(se %enr( re#o",area (nor "ii)ii sa( ca(#e +sca"eG

#) expertize contabile penale $is%(se %enr( re#o",area (nor as%ece ci,i"e aasae

"ii)ii"or %ena"e&

xpertiza contabila $u"iciara

$xpertiza contabila judiciara reprezinta un mijloc de proba in justitie si consta in activitateade cercetare a unor fapte sau imprejurari de natura economico-nanciara, la cerereaorganelor judiciare, in vederea solutionarii unor litigii dintre persoane juridice, dintre acesteasi persoanele zice, precum si a proceselor penale privind infractiuni prin care au fost aduse

pagube patrimoniului.

In ca$r(" aci,iaii %roces(a"e 9%rocese ci,i"e sa( %ena"e7 $esfas(rae $e or)ane"e 8($iciare'e3%eri#a cona!i"a 8($iciara ca *i8"oc $e %ro!a %oae + efec(aa "a cererea %ari"or sa( $ino+ci(' in ,e$erea c"ari+carii an(*ior as%ece econo*ico/+nanciare' $ecisi,e "a sa!i"ireaa$e,ar("(i&

O!ieci,(" %ri*or$ia" a" e3%eri#ei cona!i"e 8($iciare ese ace"a $e a oferi o o%iniea(ori#aa' %rofesiona"a $es%re as%ece"e econo*ico/+nanciare care fac o!iec(" e3%eri#ei'asfe" inca' or)ane"e $e 8(siie ,a"ori+can$ acese infor*aii si a%"ican$ nor*e"e $e $re%'sa +e in *as(ra sa %ron(ne o oarare $rea%a si sa ra)a "a ras%(n$ere %ersoane"e,ino,ae&

Caracer(" siini+c a" e3%eri#ei cona!i"e 8($iciare consa in fa%(" ca ea conri!(ie "asa!i"irea a$e,ar("(i *aeria" si ca in f(ncie $e ni,e"(" si ca"iaea infor*aii"or f(rni#ae

a8(a or)ane"e 8($iciare sa a%recie#e fora %ro!ana a aceseia&

Princi%a"e"e rasa(ri a"e e3%eri#ei cona!i"e 8($iciare s(n6

o ese (n *i8"oc $e %ro!a in 8(siieG

o a8(a "a sa!i"irea a$e,ar("(i *aeria"G

o ese efec(aa oca#iona"' "a cererea or)ane"or 8($iciare sa( ese $is%(sa $in o+ci(G

o aria $e cerceare se "i*iea#a sric "a %ro!"e*e c( caracer econo*ico/+nanciar'"a(ra 8(ri$ica +in$ $e co*%eena or)an("(i 8($iciarG

o o!ieci,e"e sa"e se "i*iea#a "a fa%e si i*%re8(rari care a( )enera "ii)iiG

o o!ieci,e"e sa"e s(n "i*iae $in %(nc $e ,e$ere a" conin(("(i si a" %erioa$ei "acare se refera si s(n in$icae in ac(" %rin care s/a $is%(s efec(area eiG

o e3in$erea o!ieci,e"or se %oae face n(*ai c( a%ro!area or)an("(i care a $is%(sefec(area eiG



o are co*%eena $e e3a*inare a ((ror $oc(*ene"or6 cona!i"e' enice' o%erai,eec' necesare %enr( c"ari+carea o!ieci,e"or sa!i"ie $e or)ane"e 8($iciareG

o iner%reea#a as%ece"e econo*ico/+nanciare in consonana c( re)"e*enari"e "e)a"ein $o*eni(G

o in f(ncie $e ca"iae si $e ni,e"(" siini+c a" e3%eri#ei' %oae + a$*isa sa( res%insaca %ro!a $e care or)ane"e 8($ecaoresi&

Relatia "intre au"itul #nanciar si expertiza contabila $u"iciara

Aa a($i(" +nanciar ca si e3%eri#a cona!i"a 8($iciara' re%re#ina aci,iai care a( ca%rinci%a"e o!ieci,e' ,eri+carea si(aii"or +nanciare' )esionarea raiona"a si a%ararea%ari*oni("(i' a%"icarea si res%ecarea "e)is"aiei in $o*eni(" econo*ico/+nanciar're4ecarea coreca in si(aii"e +nanciare a ran#acii"or efec(ae $e o eniae %ari*onia"ain confor*iae c( "e)is"aia a%"ica!i"a&

Inre acese $o(a aci,iai e3isa ase*anari si $eose!iri&

Ase*anari"e se refera "a (r*aoare"e as%ece6

o a( ca o!iec $e cerceare aci,iaea econo*ica si +nanciar cona!i"a a (neieniai %ari*onia"eG

o ana"i#ea#a *o$(" c(* s(n re4ecae in si(aii"e +nanciare ran#acii"e (nei eniai%ari*onia"eG

o ,eri+ca *o$(" in care eniaea %ari*onia"a res%eca "e)is"aia in ,i)oare in$o*eni(" +nanciar / cona!i"G

o

$oc(*ene"e care sa( "a !a#a ,eri+carii si cercearii s(n $oc(*ene"e +nanciar/cona!i"e si ce"e enic/o%erai,eG

o iner%reea#a infor*aii"e o!in(e in consonana c( re)"e*enari"e "e)a"e in$o*eni(" econo*ico/+nanciarG

o ana"i#ea#a ca(#e"e )eneraoare $e %a)(!a in $a(na %ari*oni("(i si sa!i"esc,a"oarea %a)(!eiG

o ese (n conro" e3ern in$e%en$en' $eoarece consaa a!aeri"e si $e+ciene"e $(%ace acesea a( a,( "ocG

o

(i"i#ea#a *eo$e si*i"are $e in,esi)aie si ana"i#aG

o se *aeria"i#ea#a inr/(n ra%or care c(%rin$e o o%inie %rofesiona"a si a(ori#aa&

Deose!iri"e inre ce"e $o(a aci,iai se refera "a6

Auditul financiar Expertiza contabila



Se efectueaza la sfarsitul exercitiului

financiar, pe baza de contract.

Este o activitate ocazionala, dispusa de

organele judiciare.

Este o forma de validare a situatiilorfinanciare, de evaluare a modului in

care acestea reflecta tranzactiileefectuate de o entitate patrimoniala

intr-un exercitiu financiar.

Este un mijloc de proba pentru aflareaadevarului material si furnizeaza

informatii necesare organelor judiciarepentru elucidarea cauzelor aflate in curs

de judecata, sau de solutionare.

Cuprinde in sfera de verificare intreagaactivitate economico-financiara pe o

perioada de un an.

Cuprinde in sfera de cercetare oproblematica economico-financiara

limitata de obiectivele stabilite deorganele judiciare.

Se materializeaza intr-un raport de

audit, in care auditorul exprima o opinieindependenta despre situatiile

financiare.

Se materializeaza intr-un raport de

expertiza care raspunde strict laintrebarile dispuse de organul judiciar,

care fac obiectul expertizei

Se verifica si analizeaza prin sondaj,

intregul sistem de documente financiar

contabile si tehnico-operative, care staula baza intocmirii situatiilor financiare.

Se examineaza analitic numai

documentele financiar-contabile si

operative, necesare pentru clarificareaobiectivelor expertizei.

Se efectueaza de catre un auditor

financiar, membru al CAF.

Se efectueaza de catre un expert

contabil, membru al CECCA.

Meto"ologia efectuarii expertizei contabile $u"iciare

In ca$r(" $esfas(rarii aci,iaii %roces(a"e a or)ane"or 8($iciare' c("e)erea $e %ro!econsi(ie (na $inre ea%e"e esenia"e&

E3%eri#a cona!i"a re%re#ina re%re#ina (n *i8"oc $e %ro!a i*%oran' $ar n( a!so"(' eaf(rni#an$ insanei o o%inie a(ori#aa' %rofesiona"a si (n in$r(*ar %enr( *a)israi in,e$erea %ron(narii oararii&

In confor*iae c( nor*e"e $e "(cr( s%eci+ce *isi(ni"or %ri,in$ e3%eri#e"e cona!i"e'ca$r(" )enera" a" efec(arii (nei e3%eri#e cona!i"e 8($iciare c(%rin$e6

17 $is%(nerea e3%eri#e"or cona!i"e 8($iciare si n(*irea e3%eri"or cona!i"iG



:7 %ro)ra*area "(crari"or $e e3%eri#a cona!i"aG

7 $oc(*enarea "(crari"or %ri,in$ e3%eri#a cona!i"aG

>7 re$acarea ra%or("(i $e e3%eri#a cona!i"a si se*narea "(iG

-7 $e%(nerea ra%or("(i $e e3%eri#a cona!i"a&

1&Dis%(nerea e3%eri#ei cona!i"e 8($iciare si n(*ireae3%er("(i cona!i"

E3%eri#e"e cona!i"e 8($iciare %o + $is%(se n(*ai $e or)ane"e in$re%aie $e "e)e %enr(a$*inisrarea %ro!ei c( e3%eri#a' res%eci, or)an(" $e (r*arire %ena"a' sa( insana $e

8($ecaa& Acesea s(n $is%(se "a cerere sa( $in o+ci(' in ca#(" in care %enr( c"ari+careaan(*ior fa%e sa( i*%re8(rari in ,e$erea sa!i"irii a$e,ar("(i' ese necesara o%iniaa(ori#aa a (n(i e3%er cona!i"&

Or)ane"e 8($iciare %o n(*i "a cererea %ari"or sa( $in o+ci(' (n(" sa( rei e3%eri cona!i"i&

Dis%(nerea efec(arii e3%eri#ei cona!i"e si n(*irea e3%er("(i cona!i" se face %rin(r*aoare"e $oc(*ene6

/ incheiere de sedinta e*isa $e care insane"e $e $re% ci,i"' in ca(#e"eci,i"eG

/ ordonanta e*isa $e or)an(" $e (r*arire %ena"a sa( $e %arcee"e $e %e"an)a insane"e $e 8($ecaa' in ca(#e"e %ena"e&

Co$(" $e %roce$(ra ci,i"a 9C&%&c&7 n( %re,e$e in *o$ e3%res $aca "a se$ina in care are "ocn(*irea e3%er("(i cona!i" acesa re!(ie sa +e %re#en' insa confor* ar& :.- a" aces(ico$ se %oae e3ra%o"a ca $is%o#iii"e %ri,ioare "a ciarea *arori"or %o + a%"ica!i"e sie3%eri"or&

Daca acesia ar %(ea %arici%a "a se$ine"e $e n(*ire' ar %(ea + re#o",ae o%erai,(r*aoare"e %ro!"e*e6

/ e3%er(" cona!i" ar %(ea a$(ce "a c(nosina insanei e,en(a"e"e inco*%ai!i"iai'care confor* co$("(i $e con$(ia eica si %rofesiona"a' i" i*%ie$ica sa acce%eso"iciareaG

/ %osi!i"iaea e3%er("(i cona!i" $e a face o!ser,aii c( %ri,ire "a for*("areao!ieci,e"or "a care re!(ie sa ras%(n$aG

/ %osi!i"iaea e3%er("(i $e a “ne)ocia” c( insana si2sa( c( %ari"e er*en(" "a care

re!(ie $e%(sa e3%eri#a cona!i"a' in ca#(" in care consi$era ca er*en(" ese %reasc(rG

/ %osi!i"iaea e3%er("(i $e a “ne)ocia” c( insana si2sa( c( %ari"e onorari("

Ce"e $o(a $oc(*ene %re#enae *ai s(s' res%eci, “inceierea $e se$ina” si “or$onana”'%rin care ese $is%(sa efec(area e3%eri#ei cona!i"e' re!(ie sa c(%rin$a o!"i)aori((r*aoare"e infor*aii6



/ or)an(" care a $is%(s efec(area e3%eri#eiG

/ n(*ar(" $osar("(i si %ari"e i*%"icae in "ii)i(G

/ sco%(" efec(arii e3%eri#eiG

/ inca$rarea 8(ri$ica a fa%e"or $e$(se %enr( so"(ionareG

/ n(*e"e e3%er("(i sa( e3%eri"or cona!i"i n(*ii $in o+ci( sa( "a cererea %ari"orG

/ o!ieci,e"e 9inre!ari"e7 "a care e3%er(" cona!i" n(*i re!(ie sa ras%(n$aG


/ er*en(" in care re!(ie sa +e efec(aa e3%eri#a cona!i"a' inan$(/se con $efa%(" ca ra%or(" $e e3%eri#a cona!i"a' re!(ie $e%(s "a insana c( - #i"e inaine $eer*en(" $e 8($ecaaG

/ re*(neraia e3%er("(i cona!i"&

O!ieci,e"e 9 inre!ari"e7 re!(ie sa ai!a (r*aoare"e caracerisici6

a7 sa +e for*("ae in *o$ c"ar' concis si fara eci,ocG

!7 sa se refere sric "a conin((" ca(#ei care se 8($ecaG

c7 sa ai!a o s(ccesi(ne "o)icaG

$7 sa n( $e%aseasca sfera econo*ico/+nanciara a %ro!"e*aicii' fara a so"iciae3%er("(i cona!i" n(*i sa se %ron(ne as(%ra inca$rari"or "e)a"e a fa%e"or s(%(se

8($ecaiiG

e7 sa se refere "a %ro!"e*e care necesia c(nosine eoreice si %racice $e +nane/cona!i"iaeG

f7 sa c(%rin$a oae as%ece"e ce necesia o c"ari+care' %enr( a se e,ia for*("area $enoi o!ieci,eG

)7 sa n( so"icie e3%er("(i cona!i" inca$rari 8(ri$ice a"e fa%e"or cerceae&

O!"i)aia e3%er("(i cona!i" ese $e ras%(n$e c"ar si concis' $oar "a inre!ari"e in$icae si$e a face ,eri+carea $oar %enr( %erioa$a $e i*% *enionae in ac(" %rin care s/a $is%(s

e3%eri#a' fara sa se refere "a a"e as%ece sa( sa e3ra%o"e#e %erioa$a $e ,eri+care& E3isaca#(ri in care se i*%(ne e3in$erea o!ieci,e"or e3%eri#ei' %enr( c"ari+carea (nor%ro!"e*e ce a%ar %e %arc(rs& E3in$erea o!ieci,e"or se %oae face n(*ai c( a%ro!areae3%resa a or)an("(i care a $is%(s e3%eri#a&

E3%er(" cona!i" n( %oae sa/si $e%aseasca sfera $e co*%eena' acesa facan$ aseri(nireferioare $oar "a as%ece"e econo*ice' +nanciar / cona!i"e' ca(#e"e care a( )enera oe,en(a"a %a)(!a' ,a"oarea %a)(!ei' fara a face referiri "a inca$rarea 8(ri$ica a fa%e"or' sa(%ersoane"e ,ino,ae' acese as%ece +in$ $e co*%eena or)ane"or $e 8($ecaa&



Efec(area e3%eri#ei cona!i"e 8($iciare $is%(sa $e or)ane"e $e $re%' in ,e$erea "a*(ririi(nor fa%e sa( i*%re8(rari a"e ca(#ei' are (n caracer o!"i)aori( si n( %oae + ref(#aa $ecare e3%er(" n(*i& Ref(#(" $e a efec(a e3%eri#a cona!i"a' se %oae face $oar $acae3isa *oi,e o!ieci,e' e*einic ar)(*enae' c(* ar + inco*%ai!i"iaea sa(i*%osi!i"iaea $e a efec(a e3%eri#a $in *oi,e $e !oa"a 9s%ia"i#are7& E3%er(" cona!i"re!(ie sa co*(nice in scris or)an("(i 8($iciar care a $is%(s e3%eri#a cona!i"a'

i*%osi!i"iaea $e a o efec(a&

:& Pro)ra*area "(crari"or $e e3%eri#a cona!i"a

E3%er(" cona!i" ince%e aci,iaea $e cerceare %e !a#a ac("(i $e n(*ire' %ri*i $e "aor)ane"e 8($iciare& A,an$ in ,e$ere er*ene"e %recise si (neori foare sc(re "a care ra%or("$e e3%eri#a re!(ie %re$a' e3%er(" cona!i" re!(ie sa/si %"ani+ce foare ri)(ros aci,iaeasi sa e"a!ore#e (n !()e $e i*%' e3%ri*a in ore si $ea"ia %e o%erai(ni necesaree"a!orarii e3%eri#ei cona!i"e c(* ar +6

/ s($ierea $osar("(i ca(#eiG

/ $oc(*enarea )enera"aG

/ $oc(*enarea s%eci+ca +ecar(i o!ieci,G

/ sran)erea *aeria"("(i %ro!anG

/ s($ierea "e)is"aiei a%"ica!i"eG

/ %re"(crarea si sise*ai#area $ae"orG

/ re,i#(irea )enera"aG

/ re$acarea ra%or("(i $e e3%eri#aG

/ a"e o%erai(ni&

& Doc(*enarea "(crari"or %ri,in$ e3%eri#a cona!i"a

Doc(*enarea "(crari"or %ri,in$ e3%eri#a cona!i"a consi(ie oea%a %rinci%a"a' aceasa a,an$ (n caracer %aric("ar' $eoarece se "i*iea#a

sric $oar "a s($ierea *aeria"("(i necesar %enr( a ras%(n$e "a o!ieci,e"esa!i"ie $e or)ane"e 8($iciare& Penr( a e"a!ora (n ra%or $e e3%eri#acona!i"a !ine f(n$a*ena' ese necesar ca e3%er(" sa s($ie#e o*aeria"(" $oc(*enar necesar ain)erii aces(i $e#i$era& Efec(areae3%eri#ei cona!i"e 8($iciare %res(%(ne aci,iaea $e cerceare %e !a#a%roce$(ri"or s%eci+ce %e care e3%er(" cona!i" o efec(ea#a si consa in6



/ e3a*inarea *aeria"("(i $oc(*enar a4a "a $osar(" ca(#ei' care se face "ase$i(" or)an("(i !ene+ciar a" ca(#eiG

/ e3a*inarea $e ace si e,i$ene a4ae "a %ari sa( "a eriG

/ iner,ie,area %ari"or sa( *arori"or' %enr( a sa!i"i concor$ana sa(

neconcor$ana $inre e3%"icaii si $oc(*ene"e s($iaeG

/ ana"i#a co*%arai,a a (nor $oc(*ene care se refera "a o!ieci,e"e sa!i"ie'c(* ar + e3a*inarea %rocese"or ,er!a"e inoc*ie $e or)ane"e $e conro"a!i"iae' a4ae in %osesia acesora' ca si in %osesia %ersoane"or +#ice si2sa(

8(ri$ice conro"ae&

In ca#(" in care se ,eri+ca $oar $oc(*ene"e a4ae "a $osar(" ca(#ei si acesea n( s(ns(+ciene %enr( e"a!orarea (nei o%inii' e3%er(" e3in$e cercearea si ,a e3a*ina si$oc(*ene"e a4ae "a %ari"e in "ii)i(& Confor* nor*e"or %rofesiona"e' e3%er(" re!(ie saan(ne in scris c( con+r*are $e %ri*are %ari"e' $es%re $aa si "oc(" efec(arii e3%eri#ei sa(a e3a*inarii $oc(*ene"or' in ca#(" in care e3%eri#a se efec(ea#a "a $o*ici"i(" %ari"or&Pari"e a( o!"i)aia sa %(na "a $is%o#iia e3%er("(i oae $oc(*ene"e cer(e si sa coo%ere#e

%enr( "a*(rirea ca(#ei care face o!iec(" %roces("(i& In ca# $e necoo%erare sa( ref(# $e%(nere "a $is%o#iie a $oc(*ene"or' con$(caor(" (niaii (n$e se face e3%eri#area %oae+ sanciona c( a*en$a 8($iciara&

S(n ca#(ri in care "a $osar n( se a4a nici (n $oc(*en si e3%eri#a re!(ie efec(aa "a faa"oc("(i' sa( n( %o + ana"i#ae an(*ie $oc(*ene $eoarece acesea re!(ie refac(e&E3%er(" cona!i" so"icia refacerea $oc(*ene"or $e care %ersoane"e res%onsa!i"e si n( sei*%"ica in refacerea acesora' o!"i)aia sa +in$ $oar $e a ,eri+ca si consaa&

Penr( a ine"e)e corec s%eci+c(" ran#acii"or s(%(se e3%eri#arii' e3%er(" cona!i" %oae"(a iner,i(ri %ari"or ineresae' sa( %oae cere in in scris e3%"icaii s(%"i*enare' c(*eni(nea ca acesea n( consi(ie *aeria" $oc(*enar& In ra%or(" $e e3%eri#a' e3%er("

cona!i" %oae s%eci+ca concor$ane"e sa( neconcor$ane"e $inre e3%"icaii si ace"ee3a*inae& Maeria"(" $oc(*enar ese consi(i $in $oc(*ene 8(si+cai,e' +nanciar/cona!i"e&

In ca(#e %ena"e' e3a*inarea $e $oc(*ene a4ae "a %ari sa( eri %rec(* si e3%"icaii"e$ae $e %ari 9in,in(i(" si %re8($icia("7 se %oae face n(*ai c( inc(,iinarea or)ane"or $e(r*arire %ena"a sa( a insanei $e 8($ecaa&

Maeria"(" $oc(*enar ori)ina" %oae + $oar s($ia $e e3%er(" cona!i" "a $o*ici"i(" %ariicare i" are in %asrare' n( %oae + s(! nici o for*a "(a $e care e3%er&

Confor* nor*e"or %rofesiona"e e3%er(" cona!i" re!(ie sa inoc*easca (n $osar $e"(cr( care re!(ie sa c(%rin$a6

/ inceierea $e se$ina sa( or$onana %rin care a fos $is%(sa efec(areae3%eri#ei cona!i"e si n(*irea saG

/ noe %ersona"e a"e e3%er("(i cona!i" re$acae in i*%(" efec(ariie3%eri#eiG

/ co%ii a"e (nor $oc(*ene +nanciar cona!i"e' "(ae ca *aeria" %ro!anG



/ ra%or(" $e e3%eri#a cona!i"a' c( n(*ar $e inre)israre "a $aa %re$arii' caresa aese %re$area in er*en a aces(iaG

/ ras%(ns(ri "a e,en(a"e"e o!ieci(ni for*("ae $e %ariG

/ s(%"i*en "a ra%or(" $e e3%eri#aG

/ "a*(riri s(%"i*enare in scris "a ra%or(" $e e3%eri#a&

Dosar(" $e "(cr( %oae + %e s(%or $e arie' %e s(%or infor*aic sa( %e *icro+"* si%er*ie e3%er("(i cona!i" *aeria"i#area $i"i)ene"or efec(ae' %enr( +ecare e3%eri#a&

>& Re$acarea ra%or("(i $e e3%eri#a cona!i"a si se*narea "(i

Aci,iaea $e cerceare $esfas(raa $e (n e3%er cona!i" in ca$r(" *isi(nii sa"e o+cia"e' se*aeria"i#ea#a inr/(n ra%or scris in care s(n conse*nae re#("ae"e si conc"(#ii"e sa"e'

$en(*i “Ra%or $e e3%eri#a cona!i"a 8($iciara”&

Aces ra%or are %ar( ca%io"e6

a7 inro$(cereG

!7 $esfas(rarea %ro%ri(/#isa a e3%eri#ei cona!i"eG

c7 conc"(#iiG

" consi$eraii )enera"e a"e e3%er("(i cona!i"

Pri*e"e rei ca%io"e s(n aferene (n(i ra%or $e e3%eri#a cona!i"a o!isn(i' care n(%oae conine ras%(ns(ri a"ernai,e "a inre!ari"e +3ae e3%er("(i cona!i" si ese (n ra%or$e e3%eri#a necalicat.

In ca#(" in care e3%er(" cona!i" are $e fac( (ne"e o!ser,aii referioare "a ins(+cienainre!ari"or ce a( fos sa!i"ie $e care or)ane"e 8($iciare' %enr( c"ari+carea ca(#ei sa("ii)i("(i' acese o!ser,aii "e face in ca%io"(" I< si a(nci ra%or(" e3%er("(i ese (n ra%or$e e3%eri#a cona!i"a calicat ' sa( ra%or $e e3%eri#a cona!i"a cu observatii.

a) Capitolul % ! %ntroducere

Infor*aii"e care re!(ie %re#enae in inro$(cere se refera "a6

/ $ae $e i$eni+care a e3%er("(i' n(*e' %ren(*e' $o*ici"i("' n(*ar("carne("(i $e e3%er si %o#iia $in Ta!"o(" e3%eri"or cona!i"iG


/ ac(" $e n(*ire a e3%er("(i cona!i"G

/ ca(#a si na(ra 9ci,i"a sa( %ena"a7G



/ %ari"e i*%"icaeG

/ %re8($ici(" si *aeria"(" %ro!aori(G

/ o!ieci,e"e e3%eri#eiG

/ *aeria"(" $oc(*enar care are o "e)a(ra ca(#a"a c( o!ieci,e"eG

/ $aa si "oc(" efec(arii e3%eri#eiG

/ *enionarea e3%resa $aca s/a( *ai efec(a sa( n( a"e e3%eri#e cona!i"ea,an$ ace"asi o!ieci,G

/ *enionarea fo"osirii "(crari"or a"or e3%eriG

/ %reci#area %ro!"e*e"or ri$icae $e %ari"e ineresae in e3%eri#a si e3%"icaii"e$ae $e acesea in i*%(" efec(arii e3%eri#eiG

/ er*en(" %ana "a care ra%or(" $e e3%eri#a re!(ia %re$a si in$icareae,en(a"e"or %erioa$e $e %re"(n)ireG

/ orice a"e infor*aii consi$erae $e e3%er re"e,ane&

b) Capitolul %% -Desfasurarea expertizei contabile judiciare

Aces ca%io" re!(ie sa conina cae (n %ara)raf $isinc %enr( +ecare o!ieci, a"e3%eri#ei cona!i"e' c( o $escriere a*an(nia a o%eraii"or efec(ae $e e3%er' c( %ri,ire "a*aeria"(" $oc(*enar si ran#acii"e ana"i#ae' s(rse"e $e infor*are (i"i#ae si "e)is"aiaa%"ica!i"a&

Penr( +ecare o!ieci, si consaare fac(a re!(ie sa se %reci#e#e i%(" si n(*ar("$oc(*ene"or s($iae si iner%rearea acesora in confor*iae c( re)"e*enari"e "e)a"e in,i)oare& Ana"i#area acesora in consonana c( re)"e*enari"e "e)a"e' %res(%(ne ri*ieric"are "a an(*ie "e)i si ace nor*ai,e' c( in$icarea n(*ar("(i si arico"(" $e "e)e care serefera "a as%ec(" res%eci,& In aces ca%io"' %e !a#a in,esi)aii"or fac(e se sa!i"escca(#e"e care a( $eer*ina efec(area %re8($ici("(i si ,a"oarea e3aca a %re8($ici("(i& Penr(+ecare o!ieci, re!(ie %re#ena *o$(" $e ca"c(" si iner%rearea re#("ae"or& Daca aceseca"c("e s(n %rea "a!orioase' ,or + %re#enae in ane3e' $ar o!"i)aori( iner%reareare#("a("(i re!(ie co*enaa in ra%or& La sfarsi(" +ecar(i o!ieci,' $(%a oae ana"i#e"eefec(ae' re!(ie %re#enaa conc"(#ia 9ras%(ns("7 $aa $e e3%er' care re!(ie sa +e c"ara'concisa si fara eci,oc& Ras%(ns(" re!(ie re$aca inr/o *aniera "o)ica si sise*ai#aa&Ana"i#a efec(aa in aceasa fa#a re!(ie sa se !a#e#e n(*ai %e $oc(*ene "e)a"e si %einfor*aii rea"e $in cona!i"iae' +in$ iner#ise %res(%(neri sa( a%recieri %e $oc(*ene care

n( a( s(%or "e)a"& In ca#(" in care se fac e3a*inari $e ra%oare $e e3%eri#a anerioare sa(ra%oare $e conro"' infor*aii"e re!(iesc %re#enae %rin co*%araie' *enionan$(/seas%ece"e noi consaae' ana"i#ae in confor*iae c( $is%o#iii"e "e)a"e& E3%er(" cona!i" n(re!(ie sa faca nici (n co*enari( as(%ra inca$rari"or "e)a"e' $eoarece e" ana"i#ea#ae,eni*ene si ran#acii $in %(nc $e ,e$ere econo*ic si +nanciar si n( inca$rarea 8(ri$ica aacesora& In ca#(" in care $e%isea#a $oc(*ene +ci,e' sa( care n( inr(nesc con$iii"e"e)a"e' e" n( re!(ie sa "e ia in consi$eraie "a sa!i"irea conc"(#ii"or sa"e' $ar "e *enionea#ain ra%or(" $e e3%eri#a cona!i"a&

c) Capitolul %%% ! Concluzii



Fara a s(!esi*a i*%orana %ri*e"or $o(a ca%io"e' ("i*(" ca%io" are o i*%orana$eose!ia' $eoarece re%re#ina sine#a aci,iaii $e e3%eri#a' in aceasa %are %re#enan$(/se ras%(ns(ri"e "a inre!ari"e %(se $e or)ane"e 8($iciare' ca(#e"e care a( )enera %re8($ici("si ,a"oarea %re8($ici("(i& In aces ca%io" re!(ie %re#ena cae (n %ara)raf $isinc c(conc"(#ia "a +ecare o!ieci, a" e3%eri#ei cona!i"e' %re"(a in *aniera in care a fos for*("ain ca%io"(" II' for*("aa c"ar si "a o!iec' in confor*iae c( re)"e*enari"e in ,i)oare' fara a

"asa "oc $e iner%reari sa( conc"(#ii %re#(*i,e&

d) Capitolul %& ! Consideratii personale ale expertului contabil

In ca$r(" aces(i ca%io"' in consonana c( raiona*en(" %rofesiona"'

e3%er(" cona!i" %re#ina o%inia sa as(%ra fa%("(i $aca inre!ari"e ce a( fos sa!i"ie a(fos s(+ciene sa( n( in c"ari+carea ca(#ei sa( "ii)i("(i& Conin((" si inin$ereaconsi$eraii"or %ersona"e inr/(n ra%or $e e3%eri#a ca"i+ca' $e%in$ $e raiona*en("%rofesiona" a" e3%er("(i cona!i"& Ra%or(" $e e3%eri#a se se*nea#a $e e3%er %e +ecare+"a' inc"(si, %e ane3e si n( re!(ie sa conina *o$i+cari sa( sersa(ri& In ca#(" in caree3isa o *o$i+care aceasa re!(ie a(eni+caa $e e3%er %rin se*na(ra& Ra%or(" seinoc*ese in rei e3e*%"are6 ori)ina"(" %enr( or)an(" care a $is%(s e3%eri#a' (n e3e*%"ar

"a !iro(" "oca" $e e3%eri#e si (n e3e*%"ar "a e3%er(" cona!i"& Ra%or(" $e e3%eri#a se%re$a in $o(a e3e*%"are "a er*en(" sa!i"i "a !iro(" "oca" $e e3%eri#e&

Nor*a %rofesiona"a nr& -2:..1 e*isa $e CECCAR reco*an$a (r*aor(" *o$e" a"ra%or("(i $e e3%eri#a cona!i"a 8($iciara6

R'P!R+ % 4PR+I0' C!)+'BI' 5(%ICI'R'

Ca%io"(" I INTRODUCERE

'aragraful 1

S(!se*na("' e3%er cona!i"' $o*ici"ia in

%osesor a" carne("(i $e e3%er cona!i" nr&inscris in TABLOULEXPERTILOR CONTABILI DIN ROMANIA in %area %o#iia9$aca s(n *ai *("i e3%erise re%ea %& +ecare7&

'aragraful

A* fos n(*i 9i7 %rin&$in $aa $e&&e3%er cona!i" in $osar(" nr&%ari"ei*%"icae in %roces s(n6

1&

:&

n&

9%enr( +ecare %are i*%"icaa in %roces se ,a *eniona6 $en(*irea' $o*ici"i(" sa(se$i(" socia" si ca"iaea %roces(a"a6 rec"a*ana sa( %araa7

'aragraful "



I*%re8(rari"e si circ(*sane"e in care a "(a nasere "ii)i("s(n&&&

'aragraful #

Penr( re#o",area acesei ca(#e s/a $is%(s %ro!a c( e3%eri#a cona!i"a' %enr( care s/a(+3a (r*aoare"e o!ieci,e6

1&

:&

&

n& &

'aragraful (

L(crari"e e3%eri#ei cona!i"e s/a( efec(a in %erioa$a&"a se$i(" socia"2$o*ici"i("&

'aragraful

Maeria"(" $oc(*enar care a sa "a !a#a efec(arii e3%eri#ei consa in&

'aragraful *

Re$acarea %re#en("(i ra%or $e e3%eri#a cona!i"a s/a fac( in %erioa$a&&

In ca(#a s/a( efec(a2n( s/a( efec(a a"e e3%eri#e cona!i"eG s/a( (i"i#a2n( s/a( (i"i#a

"(crari"e a"or e3%eri 9enici' +sca"i' ec&7

Pro!"e*e"e ri$icae $e %ari"e ineresae in e3%eri#a si e3%"icaii"e $ae $e acesea in i*%("efec(arii e3%eri#ei s(n&&

&&

'aragraful +

Daa %enr( $e%(nerea %re#en("(i ra%or a fos +3aa "a

si %re"(n)ia "a&&9$aca ese ca#("7&

Ca%io"(" II DESFASURAREA EXPERTIZEI CONTABILE

O!ieci,(" nr& i 9 iJ1'&&n7

Penr( a ras%(n$e "a o!ieci,(" 9inre!area nr& i7 s/a( e3a*ina (r*aoare"e $oc(*ene siace

&



In confor*iae c( ace"e si $oc(*ene"e e3%eri#ae' for*("a* "a o!ieci,(" nr& i' (r*aor("ras%(ns&

&

9se re$acea#a ras%(ns(" c"ar' concis' fara a*!i)(iai7

Ca%io"(" III/ CONCLUZII

In confor*iae c( e3a*inari"e *aeria"("(i $oc(*enar *eniona in inro$(cerea sic(%rins(" %re#en("(i ra%or $e e3%eri#a cona!i"a' for*("a* (r*aoare"e conc"(#ii9ras%(ns(ri7 "a o!ieci,e"e 9inre!ari"e +3ae aceseia&

La o!ieci,(" nr&1&

&&

La o!ieci,(" nr&:&

&&

La o!ieci,(" nr&n&&

&&

9se reia( ras%(ns(ri"e $in ca%io"(" II/Desfas(rarea e3%eri#ei cona!i"e7

Ca%io"(" I< CONSIDERATII PERSONALE ALE EXPERTULUI CONTABIL

Penr( ca %re#en(" ra%or $e e3%eri#a cona!i"a sa ,ina in s%ri8in(" !ene+ciar("(i

consi$era* necesar sa face* (r*aoare"e %reci#ari6

&&

9Aces %ara)raf %oae + inro$(s n(*ai $aca e3%er(" cona!i" are $e fac( (ne"e o!ser,aii'%e care "e consi$era (i"e %enr( !ene+ciar7

E3%er9i7 cona!i"i

9N(*e' %ren(*e si se*na(ra7

E3isa ca#(ri in care ra%or(" $e e3%eri#a cona!i"a n( ese re"e,an' $eoarece6

o e3isa neconcor$ane inre %area $escri%i,a si conc"(#iiG

o s(n %re#enae conc"(#ii %ro!a!i"eG

o n( s(n $ae ras%(ns(ri c"are "a oae inre!ari"eG

o se i*%(ne c"ari+carea (nor as%ece ins(+cien raaeG



o a%ar noi o!ieci,e %enr( aceeasi ca(#aG

or)an(" care a $is%(s e3%eri#a %oae $is%(ne "a cererea %ari"or sa( $in o+ci(' refacereasa( co*%"earea e3%eri#ei cona!i"e&

Co*%"eari"e "a e3%eri#a cona!i"a fac %are ine)rana $in ra%or(" iniia" si se %o

face in (r*aoare"e *o$(ri 6

/ "a*(riri s(%"i*enare in scrisG

/ s(%"i*en "a ra%or(" $e e3%eri#a&

amuriri suplimentare in scris

La*(riri"e s(%"i*enare in scris' consi(ie (n $oc(*en care co*%"eea#a ra%or(" $ee3%eri#a si se $is%(n a(nci can$ s(n necesare c"ari+cari in %"(s a"e (nor as%ece raaeins(+cien in ra%or(" iniia"& Re"aarea acesora in scris i*%"ica $o(a as%ece6 inre!ari"e ce(r*ea#a a + "a*(rie' s(n %re#enae $e or)ane"e 8($iciare in scris e3%er("(i' iar

ras%(ns(ri"e $oc(*enae a"e aces(ia s(n %re#enae o in scris' aces "(cr( i*%"ican$ oras%(n$ere s%oria a e3%er("(i faa $e ca"iaea ras%(ns(ri"or for*("ae& La*(rirea (noras%ece ins(+cien %re#enae in ra%or(" iniia"' %res(%(ne o in,esi)are in %"(s' oconin(are a aci,iaii $e cerceare a e3%er("(i cona!i"' asfe" inca acesa sa +e ca%a!i" ca%rin ras%(ns(ri"e for*("ae sa a8(e or)ane"e $e $re% sa a%recie#e fora %ro!ana ae3%eri#ei cona!i"e si sa a$*ia conc"(#ii"e for*("ae in f(ncie $e ca"iaea acesora&

upliment la raportul de expertiza contabila

Aces s(%"i*en se $is%(ne $e or)ane"e $e $re% in ca#(" in care ese necesara e3in$ereao!ieci,e"or e3%eri#ei %enr( aceeasi ca(#a sa( in ca#(" in care se consi$era necesarac"ari+carea an(*ior as%ece %re#enae in ra%or(" iniia" si consi$erae nec"are sa(ins(+cien raae& S(%"i*en(" "a ra%or(" $e e3%eri#a' $esi ese o co*%"eare a ra%or("(i

iniia" ese o "(crare $e sine saaoare' *eo$o"o)ia $e inoc*ire +in$ aceeasi ca "a ra%or("$e e3%eri#a iniia"&

aspunsul in scris la observatiile si obiectiile formulate de parti asupra raportului deexpertiza contabila

Ra%or(" $e e3%eri#a cona!i"a se inainea#a or)an("(i care a $is%(s e3%eri#a& In ca#(" incare $(%a e3a*inarea "(i $e care %ari' acesea for*("ea#a o!ieci(ni !ine *oi,ae "aconc"(#ii"e e3%er("(i cona!i"' acesa are o!"i)aia $e a ras%(n$e in scris "a oaeo!ieci(ni"e for*("ae' %re#enan$ oae ar)(*ene"e care a( sa "a e"a!orarea conc"(#ii"orsa"e si s(sinan$(/si o%inia&

In ca#(" in care' or)ane"e 8($iciare consi$era ca e3%eri#a cona!i"a n( a$(ce "a*(riris(+ciene si n( ese re"e,ana %enr( re#o",area ca(#ei' acesea %o res%in)e conc"(#ii"efor*("ae' in f(ncie $e ca"iaea acesora si %o $is%(ne efec(area (nei noi e3%eri#econa!i"e $e care (n a" e3%er& Desi ese efec(aa $e %ersoane a(ori#ae' c( (n ina" ni,e"%rofesiona"' e3%eri#a cona!i"a 8($iciara n( are fora %ro!ana a!so"(a' aceasa consi(in$(n *i8"oc $e %ro!a i*%oran' f(n$a*ena siini+c' care conri!(ie "a 8(sa so"(ionare $ecare or)an(" 8($iciar a ca(#ei a4ae in fa#a $e cerceare sa( $e 8($ecaa&

aport de imposibilitate a efectuarii expertizei contabile



Efec(area e3%eri#ei cona!i"e $is%(sa $e insane"e $e 8($ecaa' $e or)ane"e $e(r*arire %ena"a sa( $e a"e or)ane 8(ris$iciona"e' ese o!"i)aorie' ea ne%(an$ + ref(#aa$eca %enr( *oi,e e*einice& E3isa ca#(ri in care $aoria "i%sei $oc(*ene"or sa( aina*%inarii an(*ior $i+c("ai' e3%er(" cona!i" se a4a in i*%osi!i"iaea efec(ariie3%eri#ei cona!i"e& In aces ca#' e3%er(" cona!i" re!(ie sa a$(ca aces "(cr( "ac(nosina or)an("(i care a $is%(s e3%eri#a' inoc*in$ “Ra%or $e i*%osi!i"iae a efec(arii

e3%eri#ei cona!i"e”&

Aces ra%or re!(ie sa c(%rin$a (r*aoare"e infor*aii6

/ n(*e"e e3%er("(i si ac(" $e n(*ireG

/ or)an(" care a $is%(s e3%eri#aG

/ n(*ar(" $osar("(i' ca(#a si %ari"e i*%"icaeG


/ $oc(*ene"e ce re!(ia( e3a*inaeG

/ ca(#a care a $(s "a i*%osi!i"iaea efec(arii e3%eri#eiG

/ $oc(*ene"e "i%sa si %erioa$a "a care se referaG

/ "e)is"aia %e care se s%ri8ina e3%er(" cona!i" in ca#(" *oi,aiei i*%osi!i"iaiiefec(arii e3%eri#eiG

/ %ro%(neri %ri,in$ in"a(rarea ca(#e"or $e i*%osi!i"iae' in ,e$erea efec(ariie3%eri#ei&

In ca#(" in care %o + so"(ionae $oar o %are $in o!ieci,e"e e3%eri#ei' e3%er(" cona!i" areo!"i)aia $e a a$(ce aces "(cr( "a c(nosina or)ane"or !ene+ciare' %enr( a se "(a *as(ri$e re#o",are a ((ror o!ieci,e"or&

Nota de evaluare a onorariului si decontul de cheltuieli

Noa $e e,a"(are a onorari("(i si $econ(" $e ce"(ie"i ese (n $oc(*en care seinoc*ese $e e3%er(" cona!i" "a sfarsi(" e3%eri#ei' %enr( sa!i"irea cos("(i oa" a"e3%eri#ei' in ca#(" in care onorari(" e3%er("(i n( a fos sa!i"i $e+nii, "a ince%(("e3%eri#ei& Acesa c(%rin$e !()e(" $e i*%' res%eci, n(*ar(" $e ore a"oca efec(ariie3%eri#ei si arif(" %e ora' %rec(* si oae ce"(ie"i"e care a( conc(ra "a efec(areae3%eri#ei' c(* ar +6 ce"(ie"i $e $e%"asare' rans%or' ca#are' $i(rna in ca#(" $e%"asari"or ina"e "oca"iai' ce"(ie"i $e enore$acare& Aces $oc(*en se ,eri+ca $in %(nc $e ,e$ere

a" "e)a"iaii $oc(*ene"or ane3ae si $in %(nc $e ,e$ere a" e3aciaii si rea"iaii ca"c("e"or'$e care !iro(" "oca" $e e3%eri#a' care inainea#a aceasa noa $e e,a"(are si $econ(" $ece"(ie"i' i*%re(na c( ra%or(" $e e3%eri#a or)an("(i care a $is%(s efec(area aceseia&

E3%er(" cona!i" %ri*ese $iferena $inre onorari(" %ro,i#ori( %"ai "a ince%ereae3%eri#ei si cos(" +na" a" aceseia& In ca(#e"e ci,i"e' e3%er(" cona!i" n( ese o!"i)a saincea%a aci,iaea $e e3%eri#a' $aca n( a fos ,iraa in con(" !iro("(i "oca" $e e3%eri#as(*a %ri,in$ onorari(" sa(&



Expertiza contabila in materiecivila si comerciala

Aci,iaea %roces(a"a inr/o ca(#a ci,i"a' $e "a %ornirea %roces("(i ci,i" %ana "a%ron(narea oararii' se *aeria"i#ea#a in “inceieri $e se$ina”' care s(n %rocese ,er!a"ein care s(n conse*nae in scris oae as%ece"e $e#!a(e in se$ine& Prin “inceiere $ese$ina”' insana $is%(ne efec(area e3%eri#ei cona!i"e' $aca aceasa n( ese %re,a#(a$in o+ci(&

Procesul civil ese aci,iaea $esfas(raa $e insana $e 8($ecaa' or)an(" $ee3ec(are si a"e or)ane sa( %ersoane care %arici%a "a infa%(irea 8(siiei' c( %ri,ire "a%ricini"e ci,i"e inre %ari' $re%(ri"e inca"cae si so"(ia $aa' care $e,ine "a ra*anerea ei$e+nii,a' e3ec(orie si o%o#a!i"a eri"or& Insane"e $e 8($ecaa a( ca o!iec %rocese"e%ri,in$ $re%(ri"e ci,i"e' co*ercia"e' $e *(nca si a$*inisrai,e&

In ca$r(" %rocese"or ci,i"e' o ea%a i*%orana ese reconsi(irea fa%e"or' asfe" inca

oae %ricini"e ce se 8($eca' sa +e sa!i"ie asa c(* s/a( %erec( in rea"iae& Confor*arico"("(i 1.' a"inea(" : $in Co$(" $e Proce$(ra Ci,i"a' 8($ecaorii s(n $aori sa sar(ie%rin oae *i8"oace"e "e)a"e %enr( a $esco%eri a$e,ar(" si a %re,eni orice )resea"a inc(noaserea fa%e"or& A$(narea $e %ro!e' consi(ie (n %as i*%oran' a8(an$ 8($ecaor("sa a%recie#e ca#(" in f(ncie $e acesea si confor* con,in)erii sa"e ini*e& E3%eri#acona!i"a' ca *i8"oc $e %ro!a' re!(ie sa ofere or)an("(i $e 8(siie conc"(#ii c"are' e*einice'ar)(*enae siini+c si $e nein"a(ra %enr( a conri!(i "a re#o",area "ii)i("(i' ra)erea "aras%(n$ere a %ersoane"or ,ino,ae care n( a( res%eca $is%o#iii"e "e)a"e in $o*eni("econo*ic si +nanciar/cona!i"&

Fazele procesului civil

Proces(" ci,i" are $o(a fa#e6

1& judecarea in fond si pronuntarea hotararii denitive/

:& executarea silita a hotararii judecatoresti.

($ecaa si %ron(narea oararii $e+nii,e are (r*aoare"e ea%e6

/ "(area "a c(nosina $e care %ari a %reenii"orG

/ $e#!aerea %roces("(i in se$ina $e 8($ecaa' $e"i!erarea si %ron(nareaoararii 8($ecaoresiG

/ cai"e $e aac&

0ctiunea civila ese *i8"oc(" "e)a"' %rin care o %ersoana se a$resea#a insanei 8($ecaoresi%enr( a cere rec(noaserea $re%("(i sa(' %rin incearea %ie$ici"or %(se in e3erciarea sa $eo a"a %ersoana sa( %rinr/o $es%a)(!ire cores%(n#aoare& Confor* Consi(iei' orice%ersoana se %oae a$resa 8(siiei %enr( a%ararea $re%(ri"or' "i!erai"or si inerese"or sa"e"e)ii*e&

Pari"e i*%"icae in %roces(" ci,i" s(n 6



/ rec"a*an("G

/ %ara("G

/ ere %ersoane&

De re)("a %roces(" ci,i" se $esfasoara inre rec"a*an si %ara& In ca#(" in care e3isa si a"e%ersoane ce a( "e)a(ra c( ra%or(" 8(ri$ic ce a )enera %roces("' %enr( ca oararea

8($ecaoreasca sa ai!a efec si as(%ra "or' "e)ea %er*ie in an(*ie i*%re8(rari' %arici%areaacesora "a %roces&

Aa rec"a*ana ca si %araa' %o cere ce*area in ca$r(" %roces("(i a (nor ere %ersoanes(! for*a6

a7 ce*arii in 8($ecaaG

!7 ce*arii in )aranieG

c7 %reci#arii i("ar("(i $re%("(i&

Chemarea in judecata si a a"or %ersoane re!(ie sa in$e%"ineasca ace"easi con$iii $e for*aca si cererea $e ce*are in 8($ecaa&

Aceasa re!(ie sa ai!a ane3ae "a cererea ri*isa ce*a("(i in 8($ecaa (r*aoare"e co%ii6

/ co%ie a cererii $e ce*are in 8($ecaaG

/ co%ie $(%a ina*%inareG

/ co%ii a"e inscris(ri"or a4ae "a $osar&

Chemarea in garantie este admisa incazul in care, partea care ar putea cadeain pretentiuni, s-ar putea intoarceimpotriva unei alte persoane, cu o cererede despagubiri. Cererea de chemare in

garantie se comunica tertului chemat laproces, si I se acorda acestuia un termenpentru a depune intampinarea si a-sipregati apararea.



Precizarea titularului dreptului se poateface de parat printr-o cerere motivata,

conform art.64 din Codul de ProceduraCivila.

Para(" care $eine (n "(cr( %enr( a"("' sa( care e3ercia in n(*e"e a"(ia (n $re% as(%ra(n(i "(cr(' ,a %(ea araa %e ace"a in n(*e"e car(ia a $ein( "(cr(" sa( a e3ercia $re%("'$aca a fos ce*a in 8($ecaa $e o %ersoana care %rein$e (n $re% rea" as(%ra "(cr("(i&

biectul actiunii civile il reprezintapretentia reclamantului, care poate fi!

o %"aa (nei s(*e $e !ani in ca#(" %erce%erii (nor %ena"iai' rec(%erarii (nor $e!iesa( creaneG

o resi(irea (n(i !(n in ca#("6 (nor conrace $e "easin) neres%ecae' (norconrace $e inciriere a (i"a8e"or' (nor conrace $e no,aieG

o consaarea (n(i $re%/ in ca#(" *e*!ri"or fon$aori $re%(" "a $i,i$en$ %referenia"'$re%(" $e %ree*i(ne a" acionari"or e3iseni si a" sa"ariai"or in ca#(" e*ierii $e noiaci(ni&

O!iec(" ca(#ei aci(nii ci,i"e i" re%re#ina f(n$a*en(" "e)a" a" $re%("(i %e care (na $in

%ari i" ,a"ori+ca i*%ori,a ce"ei"a"e %ari&

Ca(#a aci(nii ci,i"e re!(ie sa in$e%"ineasca o serie $e con$iii si an(*e sa +e6 rea"a' "icia'*ora"a&

O!iec(" *as(ri"or asi)(raorii re%re#ina e"e*ene a"e aci,("(i %ari*onia"' !(n(ri si$is%oni!i"iai !anesi a"e %ara("(i' care fac o!iec(" "ii)i("(i' as(%ra carora rec"a*an(" are%osi!i"iaea rec(nosc(a $e "e)e $e a so"icia insanei *as(ri $e in$is%oni!i"i#are siconser,are a acesora %e %erioa$a $er("arii %roces("(i' in ,e$erea i*%ie$icarii %ara("(i $e a"e $isr()e' insraina sa( ,a"ori+ca' %e %erioa$a $er("arii %roces("(i&

Mas(ri"e asi)(raorii %o +6

o sechestrul judiciar /consa in in$is%oni!i"i#area (n(i !(n a%arinan$ %ara("(i' careface o!iec(" "ii)i("(i' si incre$inarea aces(ia s%re a$*inisrare' %e %erioa$a$er("arii %roces("(i' (nei %ersoane $en(*ia $e insana&

o sechestru asigurator consa in in$is%oni!i"i#area (nor !(n(ri a%arinan$ %ara("(i'!(n(ri ce n( fac o!iec(" "ii)i("(i' care (r*ea#a a + ,an$(e %rin e3ec(are si"ia%enr( rea"i#area creanei rec"a*an("(i' in ca#(" in care acesa casi)a %roces(" si seo!ine i"( e3ec(ori(' iar %ara(" n(/si e3ec(a o!"i)aii"e $e !(na ,oie&



o poprire asiguratorie-consta in in$is%oni!i"i#area %rin oararea insanei a (nor s(*e$e !ani sa( i"(ri $e cre$i a%arinan$ (nor eri' care $aorea#a an(*ie s(*e$e!ior("(i 9%ara("(i7' %enr( ca %e !a#a i"("(i e3ec(ori( o!in(' cre$ior("9rec"a*an("7 sa/si in$es("e#e creana $in acese s(*e' %rin ,a"i$area %o%ririi&

biectul executarii silite reprezintabunul"rile# debitorului "paratului# care, pebaza titlului executoriu, acesta esteobligat sa le predea creditorului"reclamantului# sau care sunt valorificatepentru indestularea creantei creditorului.

Toae ea%e"e %roces("(i ci,i" se concrei#ea#a in ace %roce$(ra"e' care in f(ncie $eor)ane"e sa( %ersoane"e care "e inoc*esc s(n6

Organele, persoanele care le intocmesc !ipul actului de procedura

Partea reclamanta (Reclamanta) Cerere de chemare in judecata

"artea parata #"arata$ Intampinare

"artea parata #"arata$ Cerere reconventionala

Partea parata (Parata) Cerere de chemare in garantie

Partea parata (Parata) Cerere de chemare in judecata a altei persoane

Partea parata (Parata) Cerere de exercitare a unei cai de atac

Partea reclamanta (Reclamanta) Cerere de punere in executare a hotararii



Aa in *aerie ci,i"a ca si co*ercia"a' e3%eri#a cona!i"a %oae + $is%(sa $einsana $e 8($ecaa %enr( "a*(rirea si c"ari+carea an(*ior fa%e sa( i*%re8(rari $ena(ra econo*ico/+nanciara& Parerea a(ori#aa a e3%er("(i cona!i" ese necesara

8($ecaor("(i %enr( a %(ea sa so"(ione#e in *o$ 8(s ca(#a' in aces ca# acesa %(an$confor* ar&:.1 $in Co$(" $e Proce$(ra Ci,i"a sa $is%(na efec(area e3%eri#ei cona!i"e&

E3%eri#a cona!i"a ese o!"i)aorie confor* "e)ii in an(*ie ca#(ri' s(! sanci(nean("iaii oararii 8($ecaoresi' c(* ar + in ca#(" e,a"(arii a%or("(i in na(ra "a consi(irea(nei socieai co*ercia"e si "a *arirea ca%ia"("(i socia" c( a%or in na(ra&

E3%eri#a cona!i"a 6

/ se propune de catre parti' iar in ca#(" in care a fos so"iciaa c( inar#iere'insana re!(ie sa o a$*ia' $aca aceasa are (n ro" oaraor in so"(ionareaca(#ei&

/ se dispune din ociu de instanta $e "a ince%((" %roces("(i' sa( %e %arc(rs&

O!ieci,e"e e3%eri#ei cona!i"e in *aerie ci,i"a se refera "a "ii)ii c( caracer ci,i" c(* ar +

o asocieri in %arici%ai(neG

o i*%r(*((ri inre %ersoane +#iceG

o ,an#ari/c(*%arari' incirieri $e i*o!i"eG

o conrace $e ser,iciiG

o conrace $e *an$aG

o conrace $e aren$aG

o ,an#ari/c(*%arari c( caracer ci,i"G

o %ara8e&

O!ieci,e"e e3%eri#ei cona!i"e in *aerie co*ercia"a se refera "a6

o "ii)ii co*ercia"e inre %ersoane 8(ri$ice 9neres%ecarea c"a(#e"or conrac(a"ereferioare "a "i,rari' inar#ieri $e %"ai' ca"c("e $e %ena"iai' "i,rarea $e *arf(ri $eca"iae inferioara' conrace $e co*ision ec7 G

o "ii)ii co*ercia"e inre %ersoane +#ice si 8(ri$iceG

o *o$(" $e a$*inisrare a" %ari*oni("(iG

o $isri!(irea si %"aa $i,i$en$e"orG

o ca(#e"e %ier$erii ca%ia"("(i socia"G



o sa!i"irea coreca a $aorii"orG

o ca(#e"e inar#ieri"or sa( incearii efec(arii %"ai"orG

o in ca# $e f(#i(ni sa( $i,i#ari' sa!i"irea %ari*oni("(iG

o in ca# $e fa"i*en/sa!i"irea si(aiei *aeria"e a fa"i("(iG

)umirea expertului contabil si rolul acestuia in procesul civil

E3%er(" cona!i" se n(*ese $e care insana $e 8($ecaa %rin “inceiere $ese$ina”& N(*irea e3%er("(i se %oae face ciar in se$ina' can$ %ari"e con,in $e co*(nacor$ as(%ra n(*e"(i e3%er("(i' in ca# conrar' acesa se n(*ese in *o$ o!"i)aori( $inre%ersoane"e ne%ro%(se $e %ari& Penr( efec(area e3%eri#ei cona!i"e' in f(ncie $eco*%"e3iae' %o + n(*ii confor* Co$("(i $e Proce$(ra Ci,i"a' $e "a (n( "a rei e3%eri'care %o + rec(#ai in ace"asi *o$ ca si 8($ecaorii&

E,i$ena si reco*an$area e3%eri"or' (r*arirea incasarii onorarii"or si %"aa acesora'

se efec(ea#a $e care Biro(ri"e Loca"e %enr( E3%eri#a Tenica si Cona!i"a' caref(ncionea#a %e "an)a Tri!(na"(" B(c(resi si ri!(na"e"e 8($eene' si s(n in s(!or$inea%rese$ine"(i ri!(na"("(i&

Inre Cor%(" E3%eri"or Cona!i"i si Cona!i"i"or A(ori#ai si Biro(" Loca" $e E3%eri#a' e3isa ocon"(crare %er*anena' CECCAR %(nan$ "a $is%o#iia !iro("(i' "isa c( %ersoane"e aci,e'co*%ai!i"e si orice *o$i+cari s(r,enie in si(aia e3%eri"or 9sanci(ni' rera)erea ca"iaii'ra$ieri' *(ari'ec7&

D(%a n(*irea sa si "(area "a c(nosina' e3%er(" cona!i" are o!"i)aia efec(arii e3%eri#eicona!i"e' in ca#(ri e3re*e %(an$ ref(#a $oar c( o *oi,aie e*einica&

E3%er(" cona!i" are o %o#iie foare c"ar $e+nia asfe"6

/ a $o!an$i aceasa ca"iae confor* "e)iiG

/ ese o %ersoana in$e%en$enaG

/ ese (n cons("an $e s%ecia"iae in $o*eni(" +nanciar/cona!i"' care a8(ainsana $e 8($ecaa "a "a*(rirea (nor fa%e si i*%re8(rari $in $o*eni(" sa( $eaci,iaeG

/ n( se %oae s(!si(i 8($ecaor("(i' e3%er(" cona!i" cercean$ in ca$r("*isi(nii sa"e "a(ra econo*ico/+nanciara a fa%e"or si i*%re8(rari"or' "a(ra

8(ri$ica ne+in$ $e co*%eena sa' ci a or)ane"or 8($ecaoresiG

/ e3%er(" cona!i" n( ese *aror& Maror(" a %arici%a "a $esfas(rareafa%e"or si "e re"aea#a asa c(* "e/a %erce%(' $in %(nc $e ,e$ere %roces(a"a,an$ o %o#iie %asi,a& E3%er(" cona!i"' cerceea#a fa%e"e si i*%re8(rari"e$e na(ra econo*ica' +nanciar/cona!i"a' ana"i#ea#a infor*aii"e o!in(e %e!a#a s($ierii $oc(*ene"or cona!i"e si enico/o%erai,e si for*("ea#a oo%inie %rofesiona"a in confor*iae c( "e)is"aia $in $o*eni(' o%inie fo"osia ina4area a$e,ar("(i& Ro"(" sa( in a4area a$e,ar("(i ese (n(" aci,&



fectuarea expertizei contabile si raportul "e expertiza in procesul civil.

In ca$r(" *isi(nii sa"e e3%er(" cona!i" re!(ie sa (r*areasca sric so"(ionareao!ieci,e"or cer(e $e insana&

Efec(area e3%eri#ei se %oae face6

/ in cadrul instantei' in ca#(" in care e3%er("(i cona!i" i se so"icia "a*(riri,er!a"e' iar %arerea sa ese e$i+caoare %enr( insana' aceasaconse*nan$(/se in %roces(" ,er!a" a" se$ineiG

/ in afara instantei' in ca#(" in care e3%eri#a cona!i"a %res(%(ne o aci,iae

"a!orioasa $e $oc(*enare' ,eri+care' ana"i#a si iner%reare&

M(nca $esfas(raa $e e3%er(" cona!i" %enr( efec(area e3%eri#ei consa6

/ e3a*inarea $oc(*ene"or a4ae "a $osar(" ca(#eiG

/ e3a*inarea *aeria"e"or $oc(*enare a4ae "a %ari sa( "a eriG

/ ana"i#a e3%"icaii"or %ari"or si *arori"or si core"area acesora c( infor*aii"ef(rni#ae $e e,i$ena +nanciar cona!i"a si enico/o%erai,aG

/ ana"i#a ace"or $e conro" +nanciar si $e e3%eri#a cona!i"a anerioare' care

se refera "a aceeasi ca(#a&

Ana"i#a $oc(*ene"or +nanciar cona!i"e n( re!(ie fac(a se%ara +in$ necesara,eri+carea *o$("(i in care acesea a( fos re4ecae in e,i$ene"e o+cia"e a"e socieaii'res%eci, inre)israrea in !a"ana $e ,eri+care' in re)isr(" 8(rna" si in,enar si %re"(areaacesora in !i"an& E3%er(" re!(ie sa ,eri+ce core"aii"e $inre acese $oc(*ene' %enr( ase asi)(ra ca acesea s(n sincere' re4eca rea"iaea si a( fos inoc*ie confor*re)"e*enari"or "e)a"e&

In ca#(" in care e3%eri#a ese efec(aa $e *ai *("i e3%eri' insana %(an$ n(*i $e "a(n( "a rei e3%eri si n( e3isa o o%inie co*(na' ra%or(" re!(ie sa c(%rin$a in *o$ e3%"icio%inia *oi,aa a +ecar(ia&

N( in oae ca#(ri"e' ra%or(" $e e3%eri#a cona!i"a are (n conin( re"e,an care sasaisfaca $in %ri*a cerine"e !ene+ciar("(i&

Aces "(cr( se %oae $aora (r*aoare"or ca(#e6

o e3%er(" cona!i" a raa s(%er+cia" an(*ie o!ieci,e' fara a %erse,era inc"ari+carea ((ror as%ece"or ce se i*%(nea(G



o e3%er(" cona!i" a (i"i#a *eo$e $e cerceare si ana"i#a ina$ec,ae' n( s/a$oc(*ena s(+cien' sa( n( a iner%rea $ae"e o!in(e in confor*iaec( nor*ai,e"e "e)a"e in $o*eni(" +nanciar cona!i"G

o !ene+ciar(" e3%eri#ei cona!i"e n( a for*("a cores%(n#aor o!ieci,e"eG

o !a#a $oc(*enara ese ins(+ciena %enr( a %(ea c"ari+ca oae as%ece"e c(%rinsein o!ieci,e"e e3%eri#ei cona!i"e&

Daca (i"i#aorii e3%eri#ei cona!i"e a( $(!ii as(%ra res%onsa!i"iaii c( care s/a efec(ae3%eri#a cona!i"a so"iciaa' acesia a( %ro%rii"e "or cai $e aac' "a %ri*(" er*en $(%a$e%(nerea ra%or("(i $e e3%eri#a' %ari"e ,or araa o!iecii"e "or' iar insana %oae $is%(ne'+e co*%"earea e3%eri#ei' +e o no(a e3%eri#a& Pori,i ar&:1:' a"inea : $in Co$(" $e%roce$(ra ci,i"a' o conrae3%eri#a 9e3%eri#a conrarie7 ,a re!(i cer(a *oi,a "a %ri*("er*en $(%a $e%(nerea "(crarii&

Ra%or(" $e e3%eri#a cona!i"a se $e%(ne "a Biro(" Loca" $e E3%eri#e' c( ce" %(in cinci#i"e inaine $e er*en(" +3a $e 8($ecaa' %enr( a %(ea + s($ia $e %ari' care $aca a(*oi,aii ine*eiae' %o face o!ieci(ni& Ne$e%(nerea ra%or("(i "a er*en(" sa!i"i' sesancionea#a c( a*en$a& E3%eri#a cona!i"a ne$e%(sa in er*en se an("ea#a' $aca %rinaceasa s/a ca(#a %arii o ,aa*are ce n( %oae + a"fe" in"a(raa& Pari"e n( s(nin$re%aie sa o!ina o a*anare %enr( s($ierea ra%or("(i' $aca acesa a fos $e%(s iner*en&

De re)("a' in ca#(" %rocese"or ci,i"e onorari(" $e+nii, a" e3%er("(i ese sa!i"i $e "aince%(' si ,arsa $e care %ari in con(" Biro("(i Loca" $e E3%eri#a' e3%er(" cona!i"incasan$ onorari(" o $aa c( ince%erea e3%eri#ei si n( "a sfarsi&

*orta probanta a expertizei contabile in procesul civil

In ca(#e ci,i"e' ra%or(" $e e3%eri#a ese s($ia in %ri*(" ran$ $e %ari"e in "ii)i('

care a( %osi!i"iaea in con$iii"e "e)ii %roces(a"e sa for*("e#e o!ser,aii si o!ieci(ni inscris' %e care "e $e%(n "a $osar(" ca(#ei& E3%erii cona!i"i a( o!"i)aia $e sa ras%(n$e inscris "a acese o!ser,aii si o!ieci(ni' si sa $e%(na ras%(ns(" in scris "a or)an(" !ene+ciar&Daca insana n( ese "a*(ria $e %ri*a e3%eri#a' %oae so"icia e3%er("(i "a*(riri in scris'(n s(%"i*en $e e3%eri#a sa( o no(a e3%eri#a& Ese "a "ai($inea insanei $e a acce%asa( res%in)e e3%eri#a' aceasa %(an$ so"icia o conrae3%eri#a fac(a $e (n a" e3%ercona!i"&

Ciar $aca s/a( efec(a o e3%eri#a si o conrae3%eri#a' iar insana n( ese "a*(ria'%enr( a "(a o oarare 8(sa aceasa %oae $is%(ne o a"a e3%eri#a& Ca oricare a" *i8"oc $e%ro!a' e3%eri#a cona!i"a %rin conc"(#ii"e sa"e' consi(ie n(*ai e"e*ene $e con,in)ere"asae "a "i!era a%reciere a 8($ecaor("(i& Acesa %oae fo"osi sa( n( conc"(#ii"e e3%eri#ei'*oi,an$ %o#iia sa& In ca#(" efec(arii $e conrae3%eri#a' 8($ecaor(" %oae an("a (na $in

e"e sa( %e a*an$o(a&

E3%erii cona!i"i s(n $e"e)ai ai insanei' conc"(#ii"e e3%eri#ei cona!i"e facan$$o,a$a %ana "a inscrierea in fa"s&

Fora %ro!ana a e3%eri#ei cona!i"ei consa in aceea ca 8($ecaorii s(n "e)ai $econsaari"e e3%eri"or' consi$eran$(/"e $aca n( ca a$e,arae' %ro!a!i"e&

E3%eri#a cona!i"a %oae + $ec"araa n("a in ca#(" in care6



/ a fos fac(a fara a cia %ari"e' n("iaea %(an$ + %ro%(sa inaine $eince%erea $e#!aeri"or as(%ra fon$("(iG

/ ne$e%(nerea "a er*en a e3%eri#ei cona!i"e' can$ s/a ca(#a %arii o,aa*are ce n( %oae + in"a(raa in a" *o$&

xpertiza contabila in materie penala

E3%eri#a cona!i"a 8($iciara %oae + $is%(sa si in ca(#e %ena"e' in confor*iae c(%re,e$eri"e Co$("(i $e %roce$(ra %ena"a' ar&110/1:H&

Procesul penal re%re#ina o s(ccesi(ne $e aci,iai $esfas(rae $e or)ane"e 8($iciare' in ,e$erea sa!i"irii fa%e"or consi$erae infraci(ni' inca$rarea "or in nor*e"e $e$re% si %e$e%sirea ce"or ,ino,ai&

O!ieci,(" %roces("(i %ena" ese $e a consaa "a i*% o fa%a care consi(ie infraci(ne'

asfe" inca orice %ersoana care a sa,arsi o infraci(ne' sa +e %e$e%sia in f(ncie $e )ra$("$e ,ino,aie si nici o %ersoana ne,ino,aa sa n( +e rasa "a ras%(n$ere %ena"a&

%nfractiunea este fapta care prezinta pericol social, este savarsita cu vinovatie decatre persoane zice si este prevazuta de legea penala.

Fa%a care %re#ina %erico" socia" ese orice aci(ne sa( inaci(ne %rin care6

/ se a$(ce ain)ere s(,eraniaii' in$e%en$enei' (niaii si in$i,i#i!i"iaiisa("(iG

/ se a$(ce ain)ere %ersoanei' $re%(ri"or si "i!erai"or aceseiaG

/ se a$(ce ain)ere %ro%rieaii' si inre)ii or$ini $e $re%

si %enr( sancionarea careia ese necesara a%"icarea (nei %e$e%se&

Infraci(ni care %o consi(i o!iec(" (nei e3%eri#e cona!i"e s(n $e *ai *("e i%(ri6

Infraci(ni %rin care se a$(ce ain)ere s(,eraniaii' in$e%en$enei' (niaiisi in$i,i#i!i"iaii sa("(i6

o subminarea economiei nationale/fa%a %rin care s/a( %ro$(s %a)(!e econo*ieinaiona"eG

o compromiterea unor interese de stat /fa%a %rin care s/a $isr(s' a"era sa( asc(ns(ne"e $oc(*ene sa( inscris(ri in care era( sa!i"ie $re%(ri a"e sa("(i ro*an inra%or c( o %(ere srainaG

o comunicarea de informatii false-co*(nicarea sa( ras%an$irea %rin orice *i8"oace $e$ae sa( infor*aii fa"se' $aca fa%a ese $e na(ra sa a$(ca ain)erea si)(raneisa("(i sa( re"aii"or inernaiona"e a"e ariiG



Infraci(ni conra %ari*oni("(i6

o furtul/"(area (n(i !(n *o!i" $in %osesia a"(ia' fara consi*a*an(" aces(ia in,e$erea ins(sirii %e ne$re%G

o abuzul de incredere-insusirea (n(i !(n *o!i" a" a"(ia' $ein( c( orice i"('

$is%(nerea $e aces !(n %e ne$re% ori ref(#(" $e a/" resi(iG

o gestiunea frauduloasa !crearea c( rea cre$ina $e %a)(!e (nei %ersoane' c( oca#iaa$*inisrarii' %asrarii sa( conser,arii !(n(ri"or aceseia' in sco%(" $e a $o!an$i (nfo"os *aeria"&

Infraci(ni aferene aci,iaii $e )esi(ne %o +6

o crearea de plusuri sau minusuri in gestiune prin mijloace frauduloaseG

o nedeclararea in scris in termen legal de catre gestionar a plusurilor sau minusurilor

din gestiune despre care are cunostinta, provenite in oricare alt mod decat

fraudulos/

o instrainarea bunurilor constituite garantie, fara instiintarea partii pentru care s-a

constituit garantia.

o sustragerea sau instrainarea de active din patrimoniul administrat si utilizarea

acestora in interes personal/

o deturnarea de fonduri-sci*!area $esinaiei fon$(ri"or !anesi sa( a a"or aci,e%ari*onia"e' fara res%ecarea %re,e$eri"or "e)a"e' $aca fa%a a ca(#a o %a)(!a sa(a %er(r!a aci,iaea econo*ico/+nanciara a (nei eniai %ari*onia"eG

o delapidarea-ins(sirea' fo"osirea sa( ra+carea $e care (n f(ncionar in ineres(" sa(sa( a" a"(ia' $e !ani' ,a"ori sa( a"e !(n(ri %e care "e )esionea#a sa( a$*inisrea#aG

Infraci(ni referioare "a re)i*(" aci,iai"or econo*ice

o specula/ fa%a %rin care se c(*%ara in sco%(" re,an#arii %ro$(se in$(sria"e sa(a)rico"e care $in %(nc $e ,e$ere "e)a" n( %o face o!iec(" co*er("(i %aric("arG

o inselacinuni cu privire la cantitatea si calitatea marfurilor- fo"osirea (nor insr(*ene$e canarire necores%(n#aoare' fa"si+carea ori s(!si(irea $e *arf(ri si ,an#areaacesora' c(noscan$ ca s(n fa"si+cae sa( s(!si(ieG

o divulgarea secretului economic-$i,(")area (nor infor*aii con+$enia"e "a care areacces %rin ari!(ii"e $e ser,ici(' $aca fa%a ese $e na(ra sa %ro$(ca %a)(!eG

o nerespectarea dispozitiilor privind operatiunile de import-export/

o intermedierea de valori mobiliare fara autorizarea Comisiei ationale de &alori

2obiliare/

Infraci(ni referioare "a e,a#i(nea +sca"a



o refuzul de a pune la dispozitia organelor de control nanciar si scal ale statului

documentele justicative si actele contabile pentru stabilirea obligatiilor fata destat/

o sustragerea de la plata impozitelor, taxelor si a altor datorii fata de bugetul de

stat prin neinregistrarea unor activitati, pentru care legea prevede inregistrarea/

o neevidentierea ori evidentierea necorespunzatoare a tranzactiilor in scopul

diminuarii impozitelor /$i*in(area ,eni(ri"or %rin neinre)israre sa( inre)israre%aria"a' sa( inre)israrea $e ce"(ie"i care n( a( "a !a#a $oc(*ene "e)a"eG

o declararea de informatii ctive sau incomplete in scopul sustragerii de la control6

$ec"ararea eronaa a se$i("(i socieaii' sci*!area aces(ia fara a in$e%"inio!"i)aii"e "e)a"e' sa( ne$ec"ararea si neinre)israrea ((ror %(nce"or $e "(cr(sa( a +"ia"e"orG

o organizarea de evidente contabile duble.

Proces(" %ena" are $o(a fa#e6

/ (r*arirea %ena"aG

/ 8($ecaa&

Proces(" %ena" se $esfasoara aa in c(rs(" (r*aririi %ena"e ca si in c(rs(" 8($ecaii' a,an$ca o!ieci, a4area a$e,ar("(i c( %ri,ire "a fa%a si i*%re8(rari"e in care s/a %ro$(s si c(%ri,ire "a fa%(ior&

Ur*arirea %ena"a ese o ea%a a %roces("(i %ena"' care are ca o!ieci, sran)erea $e%ro!e care sa aese e3isena infraci(nii' i$eni+carea fa%(iori"or' sa!i"irea ras%(n$eriiacesora si $aca ese ca#(" $is%(nerea ri*ierii acesora in 8($ecaa&

Ur*arire %ena"a se efec(ea#a $e 6

/ %roc(roriG

/ or)ane $e cerceare %ena"a 9a"e %o"iiei sa( a"e a"or or)ane s%ecia"e7&

Ace"e $is%(se $e or)an(" $e (r*arire %ena"a s(n6

/ ordonanta in ca#(ri %re,a#(e $e "e)eG

/ rezolutia motivata in ce"e"a"e ca#(ri&

Aci,iaea $e cerceara %ena"a a %o"iiei sa( a a"or or)ane ese con$(sa si conro"aa $e%roc(ror' care s(%ra,e)ea#a ca ace"e $e (r*arire %ena"a sa +e efec(ae c( res%ecarea$is%o#iii"or "e)a"e' asfe" inca orice infracor sa +e %e$e%si in f(ncie $e ,ino,aia sa' si nicio %ersoana sa n( +e (r*aria %ena" $aca n( e3isa %ro!e e*einice ca a sa,arsi o fa%a%re,a#(a $e "e)ea %ena"a&

Sesi#area or)ane"or $e (r*arire %ena"a se face %rin6



o "enunt6a$(cerea "a c(nosina or)ane"or $e cerceare %ena"a' $e care o%ersoana sa( $e care o (niae $e ineres %(!"ic a (nei infraci(niG

o plangere6 a$(cerea "a c(nosina or)ane"or $e cerceare %ena"a' $e care o%ersoana sa( $e care o (niae $e ineres %(!"ic a (nei infraci(ni' infraci(necare i/a ca(#a aceseia o ,aa*areG

o cererea organului competent6in ca#(" in care "e)ea %re,e$e ca (r*arirea%ena"a n( %oae ince%e fara o sesi#are s%ecia"a' fac(a in scris si se*naa $eor)an(" co*%eenG

o "in o#ciu6or)an(" $e (r*arire %ena"a inceie (n %roces ,er!a" care consi(ieac(" $e ince%ere a" (r*aririi %ena"e' a,an$ o!"i)aia sa sesi#e#e %roc(ror("&

Pe o %arc(rs(" (r*aririi %ena"e' %ersoana s(%(sa aceseia ese n(*i invinuit' %ana can$se $ec"ansea#a aci(nea %ena"a i*%ori,a sa& In ca#(" in care in ca$r(" cercearii %ena"e n(se $e*onsrea#a e3isena (nei infraci(ni' sa( se rec(%erea#a in inre)i*e %re8($ici("'%roc(ror(" $a o or$onana %rin care $osar(" se c"asea#a' in,in(i(" ese scos $e s(! (r*arire%ena"a sa( (r*arirea %ena"a inceea#a&

'ctiunea penala ese *i8"oc(" "e)a" %rin care %roc(ror(" se %ron(na as(%ra e3isenei (neiinfraci(ni' a %ersoane"or care a( sa,arsi/o si a fa%("(i ca acesia ras%(n$ %ena"' $is%(nan$ri*ierea in 8($ecaa&

Aci(nea %ena"a se %(ne in *iscare $e %roc(ror %rin or$onana' $(%a ,eri+carea "(crari"orefec(ae $e or)ane"e $e cerceare %ena"a si $(%a ce consi$era ca (r*arirea %ena"a eseco*%"ea' a( fos res%ecae $is%o#iii"e "e)a"e care )aranea#a a4area a$e,ar("(i si e3isa%ro!e"e necesare si "e)a" a$*inisrae&

Ac(" %rin care se sesi#ea#a insana $e 8($ecaa ese rec7izitoriul.

Rec7izitoriul c(%rin$e (r*aoare"e $ae6

/ $aa si "oc(" inoc*iriiG

/ n(*e"e si ca"iaea ce"(i care i" inoc*eseG

/ ca(#a "a care se referaG

/ e*ei(" "e)a" a" aceseiaG

/ $ae $es%re inc("%aG

/ fa%a rein(a in sarcina inc("%a("(iG

/ inca$rarea 8(ri$ica a fa%eiG

/ %ro!e"e %e care se ine*eia#a in,in(ireaG

/ *as(ra %re,eni,a "(aa si $(raa aceseiaG



/ $is%o#iia $e ri*iere in 8($ecaaG

/ %ersoane"e care re!(iesc ciae in insana' c( %reci#area ca"iaii "or in%roces si "oc(" (n$e (r*ea#a a + ciae&

Pari"e in %roces(" %ena" s(n6

• inculpatul 6 %ersoana i*%ori,a careia s/a %(s in *iscare aci(nea %ena"aG

• partea vatamata 3prejudiciatul)-%ersoana care a s(feri %rin fa%a %ena"a sa,arsia$e inc("%a' o ,aa*are +#ica' *ora"a sa( *aeria"a' si %arici%a "a %roces&

• partea responsabila civilmente -%ersoana ce*aa in %roces(" %ena" sa ras%(n$a%ori,i "e)ii ci,i"e' %enr( %a)(!e"e %ro,ocae %rin fa%a inc("%a("(i' careia %rinc("%a %ro%rie i/a faci"ia %ro$(cerea %a)(!ei.

A,an$ ca o!ieci, %ri*or$ia" a4area a$e,ar("(i' insana $e 8($ecaa isi e3erciaari!(ii"e in *o$ aci,& Penr( ca so"(ia %e care insana o ,a %ron(na sa +e $rea%a' ese

necesar ca aceasa sa/si for*e#e con,in)erea %e !a#a %ro!e"or a$*inisrae&

Proces(" %ena" se $esfasoara in se$ine $e 8($ecaa' care %o a,ea "oc n(*ai $aca a fosin$e%"inia %roce$(ra si %ari"e a( fos "e)a" ciae& Desfas(rarea 8($ecarii ca(#e"or ese$ec"ansaa $e %rese$ine"e insanei' care %ri*ese $osar(" ca(#ei' +3ea#a er*en(" $e

8($ecaa si $a $is%o#iie %enr( ciarea %ari"or care re!(ie sa +e ce*ae "a 8($ecaa&

Pe o %arc(rs(" %roces("(i' %roc(ror("' %ari"e si a%araorii a( $re%(" sa for*("e#ecereri'ri$ica e3ce%ii si %(ne conc"(#ii c( %ri,ire "a as%ec(" %ena" a" ca(#ei' insana%ron(nan$(/se as(%ra acesora %rin inceiere *oi,aa& In ca$r(" %roces("(i %ena"' aci(nii%ena"e ii %oae + a"a(raa aci(nea ci,i"a' can$ %area ,aa*aa se consi(ie ca %are ci,i"aconra inc("%a("(i' sa( %ersoanei res%onsa!i"e ci,i"*ene' in ,e$erea ra)erii acesora "aras%(n$ere ci,i"a& ($ecaa in faa insanei ci,i"e se s(s%en$a %ana "a re#o",area $e+nii,a aca(#ei %ena"e&

D(%a inceierea $e#!aeri"or se %roce$ea#a "a $e"i!erarea si %ron(narea oararii' aceasaconsi(in$ re#("a(" acor$("(i *e*!ri"or co*%"e("(i $e 8($ecaa as(%ra so"(ii"or $aeca(#e"or s(%(se $e"i!erarii&

Koarari"e %o + $e *ai *("e i%(ri6

• sentinta-este oararea %rin care ca(#a ese so"(ionaa $e %ri*a insana $e 8($ecaaG

• decizia-oararea %rin care insana se %ron(na as(%ra a%e"("(i si rec(rs("(iG

• incheierea -oae ce"e"a"e oarari $ae $e insana %e %arc(rs(" 8($ecaii&

Rec(%erarea %re8($ici("(i ca(#a %rin infraci(ni 9fa%e %ena"e7 se face %ori,i "e)ii ci,i"easfe"6

/ in na(ra/%rin resi(irea !(n("(i sa( resa!i"irea si(aiei anerioare sa,arsiriiinfraci(niiG



/ %rin $es%a)(!iri !anesi/in ca#(" in care rec(%erarea in na(ra n( *ai ese%osi!i"aG

Cai"e $e aac a"e oarari"or or)ane"or $e 8($ecaa s(n6

• apelul/%rin care se aaca "a(ra ci,i"a a senineiG

• recursul-%rin care se aaca $eci#ii"e %ron(nae in a%e"G

• contestatia in anulare/ese o ca"e e3raor$inara $e aac i*%ori,a oararii %ena"e$e+nii,eG

• revizuirea/ ese o ca"e e3raor$inara $e aac i*%ori,a oararii %ena"e $e+nii,e inca#(" in care se consaa ca re!(iesc re,i#(ie an(*ie *oi,e care a( $(s "a "(area(nei oarari ne"e)a"e sa( nee*einiceG

Pe o %arc(rs(" %roces("(i %ena" o i*%orana $eose!ia se acor$a a$(narii %ro!e"or'care re!(ie sa +e a$*isi!i"e' %erinene' conc"($ene si (i"e' e3%eri#a cona!i"a

consi(in$ (na $in acese %ro!e& Un(" $in %rinci%ii"e $e !a#a a"e $re%("(i %ena" consa infa%(" ca sarcina $e a $o,e$i ,ino,aia $ec(r)e $in %re#(*ia $e ne,ino,aie a %ersoaneisa( %ersoane"or i*%"icae&

N(*irea e3%er("(i cona!i" in $osare"e %ena"e

In confor*iae c( ar&11;' a"&: si $in Co$(" $e %roce$(ra %ena"a' e3%er(" cona!i"ese n(*i $e care or)an(" $e (r*arire %ena"a' sa( $e care insana $e 8($ecaa& Fiecare%are are $re%(" ca (n e3%er cona!i" reco*an$a $e ea sa %arici%e "a efec(areae3%eri#ei cona!i"e& Ca o %aric("ariae referioare "a n(*irea e3%er("(i cona!i" in ca(#e%ena"e' or)an(" $e (r*arire %ena"a sa( insana $e 8($ecaa' can$ $is%(ne efec(area (neie3%eri#e cona!i"e' +3ea#a (n er*en' "a care s(n con,ocae %ari"e' %rec(* si e3%er("cona!i"& Aces "(cr( %er*ie ca a(nci can$ s(n sa!i"ie o!ieci,e"e e3%eri#ei' e3%er("cona!i" sa %oaa face o!ser,aii referioare "a acesea' sa( sa %oaa sa cere co*%"eareaacesora' in ca#(" in care acesa consi$era ca n( s(n s(+ciene&

Or)an(" $e (r*arire %ena"a sa( insana a$(ce "a c(nosina e3%er("(i6

/ er*en(" in care (r*ea#a sa +e efec(aa e3%eri#aG

/ a%ro!area $e a so"icia $e "a %ari e,en(a"e "a*(riri' sa( e3%"icaiis(%"i*enare' in ,e$erea confr(narii acesora c( $oc(*ene"e ana"i#ae' faraa + consi$erae ca *aeria" $oc(*enar' in sa!i"irea conc"(#ii"or&

Res%onsa!i"iaea e3%er("(i cona!i" in efec(area e3%eri#ei cona!i"e 8($iciare in

ca(#e %ena"e ese foare *are' $e aceea acesa re!(ie sa se confor*e#e "i!er("(i sa(ar!ir( consiina si 8(ra*an(" %rofesiona"& Daca "a %ri*(" er*en $(%a $e%(nereara%or("(i $e e3%eri#a cona!i"a' e3isa o!ieci(ni' insana %oae $is%(ne co*%"eareae3%eri#ei' sa( ciar o no(a e3%eri#a& Conrae3%eri#a cer(a $e (na $in %ari' n( eseo!"i)aorie %enr( insana' $ar $in *oi,e $e 8(ris%r($ena' aceasa ese $aoare sa oinc(,iine#e' $aca ese necesara %enr( sa!i"irea fa%e"or& Aa e3%eri#a cona!i"a ca siconrae3%eri#a' %o sa n( +e "(ae in consi$erare' $aca e3%er(" n( a8(n)e "a conc"(#ii %e!a#a (nor raiona*ene %recise' ci %e !a#a (nor a%recieri s(!ieci,e' nefon$ae&



xpertiza contabila extra$u"iciara

E3%eri#a cona!i"a e3ra8($iciara sa( a*ia!i"a n( ese s(%(sa nici (nei re)"e*enari%roce$(ra"e' aceasa se efec(ea#a %e !a#a (n(i conrac inceia inre %ari"e care so"iciae3%eri#a si e3%er(" cona!i"' sa( ca!ine(" $e e3%eri#a cona!i"a' %e !a#a (nei ne)ocieri$irece& E3%eri#a e3ra8($iciara se %oae efec(a "a cererea (nei' sa( (nor %ersoane +#ice

si2sa( 8(ri$ice&

In f(ncie $e sco%(" %enr( care ese so"iciaa e3%eri#a cona!i"a' ese reco*an$aca !ene+ciar("' sa( !ene+ciarii e3%eri#ei cona!i"e' sa se a$rese#e Cor%("(i E3%eri"orCona!i"i si ai Cona!i"i"or A(ori#ai $in Ro*ania' %enr( a "e reco*an$a e3%erii cona!i"isa( ca!inee"e $e e3%eri#a cona!i"a' care a( *ai efec(a "(crari %e e*aica res%eci,a&

Conrac(" $e e3%eri#a cona!i"a a*ia!i"a' ese (n conrac co*ercia"' care %e "an)ac"(#e"e conrac(a"e o!isn(ie' re!(ie sa c(%rin$a o!"i)aori( si (r*aoare"e c"a(#e6

/ o!ieci,e"e 9inre!ari"e7 "a care re!(ie sa ras%(n$a e3%er(" cona!i"' for*("ae c"arsi concisG

/ $aa si "oc(" %re$arii ra%or("(i $e e3%eri#a cona!i"aG

/ onorari(" e3%er("(i sa( ca!ine("(i $e e3%eri#a' sa!i"i %e !a#a arif("(i%rofesiona"&

In ca#(" in care' %e *as(ra e3ec(arii *isi(nii sa"e' e3%er(" cona!i" consaa ca,eri+cari"e re!(ie e3inse si n( se %oae inca$ra in er*en(" sa!i"i' sa( o!ieci,e"e iniia"ere!(ie co*%"eae' %enr( a conri!(i "a so"(ionarea coreca a ca(#ei si rea"i#area (nei"(crari $e ca"iae' se ,a inceia (n ac a$iiona" "a conrac(" iniia"& In ac(" a$iiona" se ,orsi%("a oae *o$i+cari"e "a conrac(" iniia"&

Mo$e"(" $e conrac %enr( e3%eri#e"e cona!i"e e3ra8($iciare' %ro%(s $e CECCAR'

%enr( a ,eni in a8(or(" e3%eri"or cona!i"i' ese (r*aor("6

C!)+R'C+ % 4PR+I0' C!)+'BI' 4+R'5(%ICI'R'

%ncheiat intre4

E3%er("9ii7 cona!i"9i7' sa( socieaea $e e3%eri#a S&C

c( $o*ici"i("2se$i(" socia" in &&inscris9si79a7 in Ta!"o(" Cor%("(i E3%eri"or Cona!i"i siCona!i"i"or A(ori#ai $in Ro*ania

9CECCAR7 in %area&&&&%o#iia

in ca"iae $e PRESTATOR si

3denumirea beneciarului)

&&

c( $o*ici"i("2se$i(" socia" in&&re%re#enaa %rin&&$en(*i9a7 BENEFICIAR' s/a inceia%re#en(" conrac %enr( efec(area (nei e3%eri#e cona!i"e e3ra8($iciare&



0rticolul 1

PRESTATORUL se o!"i)a sa %roce$e#e "a e3a*inarea %rofesiona"a si sa for*("e#e conc"(#ii9ras%(ns(ri7 "a (r*aoare"e o!ieci,e6

O!ieci,(" nr&1&

O!ieci,(" nr&:&

O!ieci,(" nr&n&

0rticolul

BENEFICIARUL e3%eri#ei cona!i"e e3ra8($iciare se o!"i)a sa %(na "a $is%o#iiaPRESTATORULUI (r*aoare"e *aeria"e $oc(*enare6

1&

:&

&

n&

0rticolul "

PRESTATORUL se o!"i)a sa inoc*easca RAPORTUL DE EXPERTIZA CONTABILAEXTRAUDICIIARA in confor*iae c( nor*e"e %rofesiona"e s%eci+ce %ri,in$ e3%eri#e"econa!i"e' care ,a + $e%(s "a %ana "a $aa $e&&

0rticolul #

BENEFICIARUL RAPORTULUI DE EXPERTIZA CONTABILA EXTRAUDICIARA se o!"i)a sa%"aeasca %resaor("(i onorari(" in s(*a $e"ei' $in care &i*e$ia $(%a se*nareaconrac("(i si&"ei %ana "a $aa $e

0rticolul (

In confor*iae c( %rinci%ii"e $eono"o)iei %rofesiei cona!i"e "i!era"e' PRESTATORUL seo!"i)a sa asi)(re con+$enia"iaea infor*aii"or "a care are acces c( oca#ia e3ec(arii%resaiei care face o!iec(" %re#en("(i conrac&

0rticolul

Pre#en(" conrac inceia in&&e3e*%"are' inra in ,i)oare c( $aa se*narii si seco*%"eea#a c( %re,e$eri"e "e)is"aiei ci,i"e in *aerie&

Loca"iaea&&

Daa



PRESTATOR BENEFICIAR

!biectivele expertizei contabile extra$u"iciare

M("i($inea $e %ro!"e*e c( caracer econo*ico+nanciar c( care se confr(naa)enii econo*ici in *e$i(" $e afaceri ro*anesc' o *ai $ina*ic si *ai a)resi,' necesia $e*("e ori %arerea a(ori#aa a e3%eri"or cona!i"i' %enr( a so"(iona o serie $e "ii)ii %e ca"ea*ia!i"a' fara sa se *ai a%e"e#e "a 8(siie& Inr/o ase*enea con8(nc(ra e3%eri#a cona!i"ae3ra8($iciara are (n ro" !ine $e+ni' +in$ (n *i8"oc e+cien $e asisena $e ina"as%ecia"iae' ,enin$ in a8(or(" oa*eni"or $e afaceri' a" a$*inisraori"or' a" *ana)eri"or' a"

a(oriai"or +sca"e' ec' %enr( so"(ionarea in i*% rea" a (nor "ii)ii' sa( ca(#e' care $e*("e ori s(n o consecina a $efeci(ni"or in sise*(" $e $oc(*enare si e,i$ena +nanciar cona!i"a& In *("e ca#(ri a%e"area "a 8(siie' ese (n %roces ane,oios' $aoria ,o"(*("(i*are $e "(crari a" or)ane"or 8($iciare' necesian$ o %erioa$a "(n)a $e i*%' *oi, %enr(care o serie $e "ii)ii se

%o so"(iona o%erai, %e ca"e a*ia!i"a' a%"e"an$ "a e3%eri#a cona!i"ae3ra8($iciara& E3%eri#a cona!i"a e3ra8($iciara conri!(ie o%erai, "a %re,enirea %a)(!e"orin %ari*oni(' *eninerea ine)riaii aces(ia si res%ecarea "e)a"iaii in *aerie econo*ico +nanciara' %enr( $er("area coreca a afaceri"or&

E3%eri#a cona!i"a e3ra8($iciara $is%(sa $e %area' sa( %ari"e ineresae' %oae +(i"i#aa in (r*aoare"e ca#(ri6

/ "ii)ii inre a)enii econo*ici c( %ri,ire "a $er("area conrace"or econo*ice9neconcor$ane inre e,i$ena +nanciar cona!i"a si ran#acii"e efec(ae' %"ai c(inar#iere' ca"c("e $e %ena"iai' ec&7G

/ con$(cerea $efec(oasa a e,i$enei +nanciar cona!i"eG

/ "ii)ii $inre acionari si consi"ii"e $e a$*inisraie' %ri,in$ )esionarea %ari*onia"aG

/ "ii)ii $inre sa"ariai si con$(cerea eniaii %ari*onia"e aferene $re%(ri"orsa"aria"eG

/ re4ecarea incoreca in cona!i"iae' sa( nee,i$enierea an(*ior i*%o#ie si a3e'c( re%erc(rsi(ni as(%ra si(aii"or +nanciareG

/ "i%s(ri in )esi(ne $aorae )esionarii necores%(n#aoare a !(n(ri"or *aeria"e si!anesiG

/ conesarea $eci#ii"or $e i*%(aieG

/ sa!i"irea o%or(niaii efec(arii (nei in,esiiiG



/ (i"i#area ine+ciena a res(rse"or %ari*onia"eG

/ conesarea *o$("(i $e re%ari#are a" %ro+("(iG

/ %"aa c( inar#iere a $i,i$ene"or' sa( ne%"aa acesoraG

/ e,i$enierea inso",a!i"iaii' sa( a sarii $e fa"i*en' ec&

Ca *i8"oc $e asi)(rare a" coreci($inii' e3aciaii si "e)a"iaii' e3%eri#a cona!i"ae3ra8($iciara ese (i"i#aa si %enr( ceri+carea !i"an("(i si a con("(i $e %ro+ si %ier$eri'consi(in$ o )aranie %enr( eri' in ,e$erea $er("arii re"aii"or $e afaceri

tapele privin" elaborarea expertizei contabile extra$u"iciare

Nor*e"e $e "(cr( s%eci+ce *isi(ni"or %ri,in$ e3%eri#e"e cona!i"e e3ra8($iciare%re,a$ o s(ccesi(ne "o)ica a (r*aoare"e ea%e $e "(cr(6

1& conracarea si %ro)ra*area e3%eri#e"or cona!i"eG

:& $e"e)area si s(%ra,e)erea "(crari"or %ri,in$ e3%eri#e"e cona!i"eG

& $oc(*enarea "(crari"orG

>& re$acarea' se*narea si $e%(nerea ra%or("(i $e e3%eri#a cona!i"a e3ra8($iciara&

Conracarea si %ro)ra*area e3%eri#e"or cona!i"e e3ra8(ciare

Inaine $e a inceia conrac("' e3%er(" cona!i" re!(ie sa efec(e#e o $oc(*enare

)enera"a as(%ra %ro!"e*aicii care face o!iec(" e3%eri#ei' %enr( a se asi)(ra ca %o sain$e%"ineasca aceasa *isi(ne' in con$iii"e $e ca"iae i*%(se $e nor*e"e %rofesiona"e&Co$(" $eono"o)ic %reci#ea#a fa%(" ca e3%erii cona!i"i n( re!(ie sa se an)a8e#e in *isi(ni'%e care n( "e %o rea"i#a c( co*%eena *a3i*a& E3%erii cona!i"i s(n si ei s%ecia"i#ai inan(*ie $o*enii' aces as%ec +in$ inre)isra "a CECCAR' e3isan$ o c"asi+care a e3%eri"orcona!i"i %e $o*enii $e co*%eena' *oi, %enr( care !ene+ciarii %o + in$r(*ai $e careCor%' "a a"e)erea e3%er("(i cona!i" care a *ai e3ec(a "(crari $e ca"iae %e e*aicares%eci,a&

D(%a e,a"(area )enera"a' e3%er(" cona!i" $eci$e $aca acce%a *isi(nea sa( n(& Inca#(" acce%("(i' (r*ea#a inceierea si se*narea conrac("(i si n(*ai $(%a aceea se$er("ea#a ea%e"e (r*aoare&

S%re $eose!ire $e e3%eri#a 8($iciara' in ca#(" e3%eri#ei a*ia!i"e' e3%er(" cona!i"%oae sa faca o!ser,aii as(%ra o!ieci,e"or' in sens(" refor*("arii' sa( co*%"earii acesora'ca si as(%ra *aeria"("(i $oc(*enar care (r*ea#a sa +e %(s "a $is%o#iia aces(ia' aceseas%ece +in$ $isc(ae c( !ene+ciar("' in fa#a $e ne)ociere a conrac("(i&

Pro)ra*area "(crari"or %res(%(ne sa!i"irea !()e("(i $e i*% %e $o*enii' %e i% $eo%erai(ni si %e %ersoane' in ca#(" in care a%e"ea#a "a (i"i#area (nor co"a!oraori&



De"e)area si s(%ra,e)erea "(crari"or $e e3%eri#a cona!i"a

In ca#(" (nor e3%eri#e cona!i"e e3ra8($iciare care necesia (n,o"(* *are $e "(crari' e3%erii cona!i"i %o a%e"a "a ser,icii"e (norco"a!oraori' $e"e)an$ e3ec(area (nor "(crari' c( *eni(nea ca

res%onsa!i"iaea +na"a n( %oae + $e"e)aa' aceasa "e re,ine e3c"(si,&L(cr(" in eci%a %res(%(ne $e"e)area (nor res%onsa!i"iai' res%eci, $e"(crari care re!(ie rea"i#ae c( (n ni,e" $e co*%eena %rofesiona"a' asfe"inca sa se asi)(re (n )ra$ re#ona!i" $e ceri($ine ca ni,e"(" ca"iaii n( ,a +afeca&

Mas(ri"e care re!(ie "(ae $e care e3%er(" cona!i" in ca#(" in care fo"osese in ca$r("*isi(nii asiseni sa( co"a!oraori' s(n6

/ a"e)erea (nor %ersoane in$e%en$ene si co*%eene' care %o e3ec(a"(crari"e cer(eG

/ (r*arirea res%ecarii %rinci%ii"or eice c(* ar +6 ine)riae' o!ieci,iae'con+$enia"iae' $e care asiseniG

/ (r*arirea res%ecarii %ro)ra*("(i $e "(cr( sa!i"iG

/ e"a!orarea $e insr(ci(ni s(+ciene si cores%(n#aoare %enr( +ecareco"a!oraor in %areG

/ re%ari#area $e res%onsa!i"iai $iferie in f(ncie $e ni,e"(" $e co*%eena a"+ecar(i co"a!oraorG

/ +3area $e er*ene c"are %enr( +ecare co"a!oraorG

/ re,i#(irea %er*anena a "(crari"orG

/ conro"(" ca"iaii "(crari"or efec(ae $e co"a!oraori&

Doc(*enarea "(crari"or

Ca si in ca#(" e3%eri#ei cona!i"e 8($iciare' ea%a $e $oc(*enareconsi(ie o ea%a %rinci%a"a' c( *eni(nea e3%resa ca $oc(*enarea se"i*iea#a sric $oar "a s($ierea *aeria"("(i necesar %enr( a ras%(n$e "ao!ieci,e"e sa!i"ie %rin conrac& Penr( a e"a!ora (n ra%or $e e3%eri#a

cona!i"a !ine f(n$a*ena' ese necesar ca e3%er(" sa s($ie#e in%rof(n#i*e' o *aeria"(" $oc(*enar necesar&

Ea%a $e $oc(*enare %res(%(ne (r*area %roce$(ri"or s%eci+ce*(ncii $e e3%eri#a' %e care e3%er(" cona!i" re!(ie sa "e (r*e#e' careconsa( in6



/ e3a*inarea *aeria"("(i $oc(*enar si%("a in conrac' care se face "ase$i(" !ene+ciar("(iG

/ e3a*inarea $e ace si e,i$ene a4ae "a eriG

/ cererea $e con+r*ari $e "a eriG

/ iner,ie,area an(*ior %ersoane' %enr( a sa!i"i concor$ana sa(neconcor$ana $inre e3%"icaii si $oc(*ene"e s($iaeG

/ ana"i#a co*%arai,a a (nor $oc(*ene care se refera "a o!ieci,e"e sa!i"ie' c(* ar +6 (nra%or $e e3%eri#a anerior $aca e3isa' %rocese ,er!a"e inoc*ie $e or)ane"e $e conro"a!i"iae' ec&

Maeria"(" $oc(*enar ori)ina" se s($ia#a $e e3%er(" cona!i" "a $o*ici"i(" !ene+ciar("(i'acesa n( %oae + "(a $e care e3%er' $eca s(! for*a (nor co%ii&

In aceasa ea%a' confor* nor*e"or %rofesiona"e e3%er(" cona!i" re!(ie sa inoc*easca (n

$osar $e "(cr( care in re!(ie sa c(%rin$a6

/ (n e3e*%"ar ori)ina" $in conrac(" $e e3%eri#aG

/ noe %ersona"e a"e e3%er("(i cona!i" re$acae in i*%(" efec(ariie3%eri#eiG

/ %rocese ,er!a"e $e $isc(ii c( !ene+ciar("G

/ co%ii a"e (nor $oc(*ene +nanciar cona!i"e' "(ae ca *aeria" %ro!an&

edactarea, semnarea si depunerea raportului de expertiza

Ca si in ca#(" e3%eri#ei cona!i"e 8($iciare' aci,iaea $e cerceare a e3%er("(i cona!i" se*aeria"i#ea#a inr/(n ra%or scris in care s(n conse*nae re#("ae"e si conc"(#ii"e sa"e'$en(*i “Ra%or $e e3%eri#a cona!i"a e3ra8($iciara 9a*ia!i"a7”&

Aces ra%or are %ar( ca%io"e' +in$ si*i"ar c( ra%or(" $e e3%eri#a cona!i"a 8($iciara6

a7 inro$(cereG

!7 $esfas(rarea %ro%ri(/#isa a e3%eri#ei cona!i"eG

c7 conc"(#iiG

" consi$eraii )enera"e a"e e3%er("(i cona!i"

Capitolul % ! %ntroducere

Infor*aii"e care re!(ie %re#enae in inro$(cere se refera "a6

/ $ae $e i$eni+care a e3%er("(i' n(*e' %ren(*e' $o*ici"i("' n(*ar("carne("(i $e e3%er si %o#iia $in Ta!"o(" e3%eri"or cona!i"iG



/ !ene+ciar(" e3%eri#eiG

/ circ(*sane"e care "/a( $eer*ina %e !ene+ciar sa a%e"e#e "a %resaiae3%er("(iG


/ *aeria"(" $oc(*enar care are o "e)a(ra ca(#a"a c( o!ieci,e"eG

/ $aa si "oc(" efec(arii e3%eri#eiG

/ *enionarea e3%resa $aca s/a( *ai efec(a sa( n( a"e e3%eri#e cona!i"ea,an$ ace"asi o!ieci,G

/ *enionarea fo"osirii "(crari"or a"or e3%eriG

/ %reci#area %ro!"e*e"or ri$icae $e %ari"e ineresae in e3%eri#a si e3%"icaii"e$ae $e acesea in i*%(" efec(arii e3%eri#eiG

/ er*en(" %ana "a care ra%or(" $e e3%eri#a re!(ia %re$a si in$icareae,en(a"e"or %erioa$e $e %re"(n)ireG

/ orice a"e infor*aii consi$erae $e e3%er re"e,ane&

Capitolul %% -Desfasurarea expertizei contabile judiciare

Aces ca%io" conine cae (n %ara)raf $isinc %enr( +ecare o!ieci, a" e3%eri#eicona!i"e' care consa inr/o $escriere a*an(nia a o%eraii"or efec(ae $e e3%er' c(%ri,ire "a *aeria"(" $oc(*enar si ran#acii"e ana"i#ae' s(rse"e $e infor*are (i"i#ae si"e)is"aia a%"ica!i"a&

Ca si in ca#(" e3%eri#ei 8($iciare' %enr( +ecare o!ieci, si consaare fac(a' se%reci#ea#a i%(" si n(*ar(" $oc(*ene"or s($iae si care se iner%reea#a in confor*iae c(re)"e*enari"e "e)a"e a%"ica!i"e& Penr( +ecare o!ieci, se %re#ina *o$(" $e ca"c("' seiner%reea#a si co*enea#a re#("ae"e& La sfarsi(" +ecar(i o!ieci,' se %re#ina ras%(ns("$a $e e3%er' care re!(ie sa +e c"ar' concis si re$aca inr/o *aniera "o)ica& Doc(*ene"ecare sa( "a !a#a ana"i#ei efec(ae in aceasa ea%a se !a#ea#a n(*ai %e $oc(*ene "e)a"esi %e infor*aii rea"e $in cona!i"iae' fara a se face %res(%(neri sa( a%recieri %e$oc(*ene care n( a( e*ei "e)a"& Infor*aii"e aferene (nor ra%oare $e conro" s($iae'se %re#ina %rin co*%araie si se ana"i#ea#a in consonana c( re)"e*enari"e "e)a"e& Si inca#(" e3%eri#e"or cona!i"e a*ia!i"e' e3%er(" cona!i" n( re!(ie sa faca nici o a+r*aieas(%ra inca$rari"or 8(ri$ice a"e fa%e"or' ci sa se re#(*e "a %re#enarea e,eni*ene"or siran#acii"or $in %(nc $e ,e$ere econo*ic si +nanciar& In ca#(" in care $e%isea#a

$oc(*ene +ci,e' sa( care n( inr(nesc con$iii"e "e)a"e' e" n( re!(ie sa "e ia inconsi$eraie "a sa!i"irea conc"(#ii"or sa"e' $ar "e *enionea#a in ra%or(" $e e3%eri#acona!i"a&

Capitolul %%% ! Concluzii

U"i*(" ca%io" re%re#ina sine#a aci,iaii $e e3%eri#a cona!i"a' in care s(n%re#enae ras%(ns(ri"e "a o!ieci,e"e 9inre!ari"e7 sa!i"ie %rin conrac si care re!(ie%re#enae $isinc' cae (n %ara)raf c( conc"(#ia "a +ecare o!ieci, a" e3%eri#ei cona!i"e'



%re"(a in aceeasi *aniera in care a fos for*("a in ca%io"(" II' fara a "asa "oc $einer%reari sa( conc"(#ii %re#(*i,e&

Capitolul %& ! Consideratii personale ale expertului contabil

In ca$r(" aces(i ca%io" e3%er(" cona!i" %re#ina $aca ese ca#("'

(ne"e o!ser,aii %ersona"e' a" caror conin( si inin$ere $e%in$ $e raiona*en(" %rofesiona"a" e3%er("(i cona!i"&

Ra%or(" $e e3%eri#a se se*nea#a $e e3%er %e +ecare +"a' inc"(si, %e ane3e si n( re!(iesa conina *o$i+cari sa( sersa(ri&

Ra%or(" se inoc*ese in $o(a e3e*%"are 9sa( in cae e3e*%"are s/a sa!i"i in conrac7'(n(" 9sa( *ai *("e7 e3e*%"are %enr( !ene+ciar(" care a $is%(s e3%eri#a' si (n e3e*%"ar"a e3%er(" cona!i"& Ra%or(" $e e3%eri#a se %re$a "a er*en(" sa!i"i !ene+ciar("(i' carese*nea#a $e %ri*ire&

Nor*a %rofesiona"a nr& -2:..1 e*isa $e CECCAR reco*an$a (r*aor(" *o$e" a"ra%or("(i $e e3%eri#a cona!i"a e3ra8($iciara6

R'P!R+ % 4PR+I0' C!)+'BI' 4+R'5(%ICI'R'

Ca%io"(" I INTRODUCERE

'aragraful 1

S(!se*na("' e3%er cona!i"' $o*ici"ia in

%osesor a" carne("(i $e e3%er cona!i" nr&inscris in TABLOUL

EXPERTILOR CONTABILI SI CONTABILILOR AUTORIZATI DIN ROMANIA 9CECCAR7 in %area%o#iia9$aca s(n *ai *("i e3%eri se re%ea %& +ecare7&

'aragraful

In !a#a conrac("(i nr&a* acce%a *isi(nea efec(arii (nei e3%eri#e cona!i"ee3ra8($iciare %&

9$en(*irea si $o*ici"i(" c"ien("(i7

'aragraful "

I*%re8(rari"e si circ(*sane"e care "/a( $eer*ina %e c"ien sa a%e"e#e "a %resaianoasra s(n&&

&

'aragraful #

Confor* ar& nr$in conrac(" nr&&o!ieci,e"e +3ae %enr( e3%eri#a cona!i"ae3ra8($iciara s(n6



1&

:&

&

n& &

'aragraful (

L(crari"e e3%eri#ei cona!i"e s/a( efec(a in %erioa$a&"a se$i(" socia"2$o*ici"i("&

'aragraful

Maeria"(" $oc(*enar care a sa "a !a#a efec(arii e3%eri#ei consa in&

'aragraful *

Re$acarea %re#en("(i ra%or $e e3%eri#a cona!i"a s/a fac( in %erioa$a&&In ca(#a s/a(efec(a2n( s/a( efec(a a"e e3%eri#e cona!i"eG s/a( (i"i#a2n( s/a( (i"i#a "(crari"e a"ore3%eri 9enici' +sca"i' ec&7

Pro!"e*e"e ri$icae $e %ari"e ineresae in e3%eri#a si e3%"icaii"e $ae $e acesea in i*%("efec(arii e3%eri#ei s(n&&

&&

'aragraful +

Daa %enr( $e%(nerea %re#en("(i ra%or a fos +3aa "a

si %re"(n)ia "a&&9$aca ese ca#("7&

Ca%io"(" II DESFASURAREA EXPERTIZEI CONTABILE

O!ieci,(" nr& i 9 iJ1'&&n7

Penr( a ras%(n$e "a o!ieci,(" 9inre!area nr& i7 s/a( e3a*ina (r*aoare"e $oc(*ene siace

&

In confor*iae c( ace"e si $oc(*ene"e e3%eri#ae' for*("a* "a o!ieci,(" nr& i' (r*aor("ras%(ns&

&

9se re$acea#a ras%(ns(" c"ar' concis' fara a*!i)(iai7

Ca%io"(" III/ CONCLUZII



In confor*iae c( e3a*inari"e *aeria"("(i $oc(*enar *eniona in inro$(cerea sic(%rins(" %re#en("(i ra%or $e e3%eri#a cona!i"a' for*("a* (r*aoare"e conc"(#ii9ras%(ns(ri7 "a o!ieci,e"e 9inre!ari"e +3ae aceseia&

La o!ieci,(" nr&1&

&&

La o!ieci,(" nr&:&

&&

La o!ieci,(" nr&n&&

&&

9se reia( ras%(ns(ri"e $in ca%io"(" II/Desfas(rarea e3%eri#ei cona!i"e7

Ca%io"(" I< CONSIDERATII PERSONALE ALE EXPERTULUI CONTABIL

Penr( ca %re#en(" ra%or $e e3%eri#a cona!i"a sa ,ina in s%ri8in(" !ene+ciar("(iconsi$era* necesar sa face* (r*aoare"e %reci#ari6

&&

9Aces %ara)raf %oae + inro$(s n(*ai $aca e3%er(" cona!i" are $e fac( (ne"e o!ser,aii'%e care "e consi$era (i"e %enr( !ene+ciar7

E3%er9i7 cona!i"i

expertiza contabila si audit financiar

Documents