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 (n caracer 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 $e sine#a "a inceierea an("(i ca"en$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 $e cona!i"iae +nanciara' iar in %ara"e" s/a consi(i cona!i"iaea *ana)eria"a' n(*ia “$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( $eer*ina creserea ro"("(i cona!i"iaii si necesiaea a$a%arii cores%(n#aoare a %roce$(ri"or aceseia& Profesia cona!i"a "a ran$(" ei' inro$(ce %roce$(ri $e %re"(crare' conro" si sine#a cores%(n#aoare cerine"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' (n ana"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
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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 $e %racica&
a7 In sens larg, extensiv' %rofesia cona!i"a c(%rin$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 $e (niaea %ari*onia"a&
Cons("an(" +sca" acor$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
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&
+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' $eono"o)ie' e3ercii(7
Un insi( (n$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 $e s%ecia"isi6
Re,i#ori a)reai 9<erei$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
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
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&
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
/ 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$e"e%rofesiona"e&
Ras%(n$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
• 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
• 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
!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
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
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/ 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
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 $e e3erciare a %rofesiei&
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a7 (n %rese$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 $e carea%arin&
o e3raor$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
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&
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&
e7 ar!irea#a e,en(a"e"e "ii)ii $inre *e*!rii Cor%("(i si c"ienii acesora' in ca#(" can$acesia $in (r*a acce%a aces ar!ira8G
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*e*!rii a%arinan$ +"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 $in si(aii"e +nanciar/cona!i"e si ce"e o%erai,eG
-& s($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
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*%&
$xpertiza contabila judiciara reprezinta un mijloc de proba in justitie si consta in activitateade cercetare a unor fapte sau imprejurari de natura economico-nanciara, la cerereaorganelor judiciare, in vederea solutionarii unor litigii dintre persoane juridice, dintre acesteasi persoanele zice, precum si a proceselor penale privind infractiuni prin care au fost aduse
pagube patrimoniului.
In ca$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&
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&
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 $re% ci,i"' in ca(#e"eci,i"eG
Co$(" $e %roce$(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
/ o!ieci,e"e 9inre!ari"e7 "a care e3%er(" cona!i" n(*i re!(ie sa ras%(n$aG
/ or)an(" care a $is%(s efec(area e3%eri#eiG
/ er*en(" in care re!(ie sa +e efec(aa e3%eri#a cona!i"a' inan$(/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
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&
/ 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
>& 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 $in Ta!"o(" e3%eri"or cona!i"iG
/ %reci#area %ro!"e*e"or ri$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&
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&
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
/ o!ieci,e"e e3%eri#eiG
/ $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&
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 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 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&
/ 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 %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
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
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&
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.
• 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
• 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&
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 $e e3%eri#a cona!i"aG
In ca#(" in care' %e *as(ra e3ec(arii *isi(nii sa"e' e3%er(" cona!i" consaa ca,eri+cari"e re!(ie e3inse si n( se %oae inca$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"&
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 $oc(*enare6
1&
:&
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n&
0rticolul "
PRESTATORUL se o!"i)a sa inoc*easca RAPORTUL DE EXPERTIZA CONTABILAEXTRAUDICIIARA in confor*iae c( nor*e"e %rofesiona"e s%eci+ce %ri,in$ 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&
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&
/ %"aa c( inar#iere a $i,i$ene"or' sa( ne%"aa acesoraG
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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
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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 $e ne)ociere a conrac("(i&
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Ca si in ca#(" e3%eri#ei cona!i"e 8($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 $e e3%eri#a' %e care e3%er(" cona!i" re!(ie sa "e (r*e#e' careconsa( in6
edactarea, semnarea si depunerea raportului de expertiza
Ca si in ca#(" e3%eri#ei cona!i"e 8($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 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'
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&