--------------------------------------------

R.wp"urt anual 2008

Despr. CIECCAR

C'Ol'pn~, Expertiloif Con't~bUi. ~i C(]fI.~;alMlilGlfAD.toriziltj d)inR.olrnJl~inia (C.E(JCAR) este organismul care gestioneaza profesia cont3ioUi din Ro:.mim1:ffia~ CIJI o dezvohare rema rCa!hi~a I ani veill [FI;a tioilul, fiind reprezeatat in toate cele 42 de j udete aru!e~ariiprin filiale teritoriele, Preoeupat de searta eeonomiei.remdrresti, ClECCAR 'mgfuJ'eazil ~i ,aCpmlJ3a;za pentru, ca prof,esioni.§w ,c.'o.l1tabiU ,romani. prin servleiile Idle ca1H~rm ,oferite teI1i~(lir, sa satisfac:i, tl1totdeauna exigentele pietei, ale mediului de' a&ce'r~ ~:~ interesul puh~:~!c'" ]n ctru.liIblll.te Ide ,autodt:alte eompetenta in, domeniul profesiei aontabne~ C:lOCAR este g:ar~'tljj'~ul (~ontabi1UOir p'r.m~i. ~ll sistemul de recunoastere iI~dpl'i()cii a. ·ealifijciri]orpro:fesion~de!,wn5Utuit la n i.velle~l!l'ope'aw.

Obiecrnvele.ftmdlamentale ale CECCAR su.[fJJt:

.L Cel'tifica:r(!\ill caJIitipi serviciilor prestate de membrii sii.

2. E.ducaJ'~ia iurpali ,!iii ,dezvot'tam;ea :pro~esionali c(m:ti~'!Ill a, pl~OifeiS.ion~~~i~or ,oo'~dabili.

OJ' 'm11'~I"'l> 'Ci:~ ....... rm1p rtam - ",",-,,,",, ~I )~I' "'0' 'cnitl .... ~II..,lg~'" .'" ~I ~ ,.--""'l~ ... ''''~ ... i -.'~~1'10,-·,- 1 ..... '- -"1,,,, 1h 'II"

.:l!' m::.IUJL~ 'S .•.... !U. - " r ". .. ""n.L LlW. U"". ,u.~.u ~L "'LW. P [1'-"~~"""U[ru]!"(~Il~, ]I[ LUnl.<il~)l .•

CECCAlt S'LtSp"ITh.'f~ ~j promoveaza pr:i~H!tie]jle int.erna'ponah~ :~a n~v,eJ [-[1aJt. re.~~elWim'~erur.;a ,acltiV'it!a'~U,e §~ o(')udui'ta Inemlui]~'r sii, dezyoRU\ ~~. oollsoHdleaza profes,w,Q. con'tabUn In scopul ,d.es,e:rvirU intereaului publle ..

CE:Oc.Alt ,ilIJ devenit de-a lungul timpului un instttitut solid, org~m1Ijzatt dUPli mDdJl'e~e~e europene, recunoscut ca fiwnd 'Ol'ganislillWm cal'edetjl'ie:;li fOF'ta~, ~i 'capm!citllen me a prelue.1ra. ~:l transpune tn nrHrme n~tlona~e s~and,aT(:~!ele iIDIt.e.l"Ila:ti.~)nale din doml~mul profesiei eentabile,

Ccntahilitatea este to stiin,ta ,afiatti i~.,tl'-nn continuu proces de transformaee, Pet!!l:rn a :6 inp,as cm,:ru evo~otiat :roa:rtE' ra-pielA. din eco,nomi"~"'e:!:lliJ' CECCA.R di~p'nJJJ~' (le mtUl1ri E1!vand ceamai 'minsl ~. dezvoltarti l'etea o\r,g8nfuz3.tiontda~a liI.i.'VelterUof'ia~1 det]W!!J,and ~n pori.o(oUu eS!en~apoo,~esiei (~oD:~abile: gestienarea '('''()IW!!JltabiliUitii~ preeum l$i eea W£Ji huni eolab erare cu O![~tu]jiza.tiU.ei:nte:rfia.~ionru.ie prOifesrn.on,ale ..

-

~~~al)

~1Al'sajIll1 Pre~E!di:nrelui CECCAIl .., , , .. " , ,3

Din ~uulhi~e ceh~i de-1M XVl1-1~aJ CYn..gresOl~ l'rofesiei Cantabile dlin l\Qm'~mlia +.~ ·.5

M~eh~,tralltmlil5e de diteva dintre ~ rs 1r>!la.I.itipiepartirip;mte

An Congresru P.rlJl~li:~ 'O(lDtahil~ di:arrt Itomii.nia . " " "" " 7

Aecesu 1 la pIiofesie ~"''''i"~iII ... ~.i.&'''r .... d!ihiJiill •• i~ ••••• ,-Ii &+'I"".,,~. i&.i.' .~"r""''';;ii'iil.i •••• illlli'i'f,i11i11A.iil ••• !i~!;h'''+''''''d a ;ril. iii ,. '&rI'-li'li~ d .... iI .. iO

~['atiB pe ]mtre3~a d~ de via", <tl!:m,'a, , , ~ " 1.~

~tim ~i dmDt.OrnO~;Y pmfeslionl!Llfil., "" ~ 14

Au:ditu~ de ciidUal!e in aClntirA\ilecllesffirtl1ifale de pmfesiolli:jtii conhlllbm ~ .•. ]5

Acthri~nlea de e"";ldlllare eco~omicll ~ifimu]dM',o a t~treprm.der:UllIr " 18

K1aborrurell ~i edilltnrna mD'rnmclor ~i gbidmilnT profCS~DDBl~ _ " ~ 19'

!&v,iden~a menllllu"inor CE,{;.c:A.1. .. _ .........•.................• " .•.....•.•........ , •..........................•.... 23

ReL3tiJ internaUrnQ.a1Ie....,.,.~ "' •.• , •....... " " ..• , •. , " , 27

ZiuaNatiGllJlo.1a ,EI. COl!I.h/l::iilulu.l .Roman -2.il.s~pttlmbrie 200B - 3,2

Pon:l:iu :ooancruud a CElCCAR, coDfu:r!Im bi1an~~u~ coDbtbil, la 31 decembli'i,e 2mlS .'37

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R~1:port annal 20'08

Wn :il:!1l!!1 2008, pmfe..;;,ia ,el)n:l~brHa. din. I«Jmaniapu,l'if!·mic omoo)'ata. in. emJnom.itl ,~i SiOciel1i:ii:te:a oolillaneasc.ii - a hll'egistl'_ !I) evoll!N~e care D\1 [plIliea safa:ca abma.etilede mediie eeonemie, sor;:i;;1illI ~.i poJitk:, canllc'teri:stioe ;:"c.eln·ei pe:r:ioade'P"entnl Cm:pul Expertil~[' COllt:ab]~]~. CO.l'II.tabUilor AlJ.1Itt'OIriiz.al-:i din R.omi3Jnia, illl1ill;][ .200,8 a lnsenmat "maJ~ m.~ ~i m~ibil1e"fatili de ami anteriori D t01[~~ demeniile de a~dvub.te ~i l.a~Qlti ~!!1!dic:atl)ri.i. caDtil~1tfiI'ri ~i CllUtativlli l:::alJe 'C'.t'l'l':u::~e~.m.i. pro:(Util tioot-a'biillit

.A eeeseut eon1ttrIllmtia 'pmfes[ei cDnt!rubHe ~;a d~[~arel.1!e;OCln(.n~~et ~ a fos:t conso1id<l~ locul .~ relul OOirpl]]:Ul ill!l eadnd ,!loct~ta:pi

d'ln]e,

r flO eesul ~,eg ifll!,u i.Y in do·l:m'.loI::l'I iu] pr.-o(1es iei a '~mrre-gi:rtrn~ noi" evol!!lllU ~~ 3 flJl~ uu!ft1:ei;atd act~i.lmea de at-Nrnl~~e ~~ modern i2are a r-eg;lemeIJ.1I~ml(l:l' ~n'tefl1eale O(UPUlUl, in eeord ell mDdiflcfid1,e adu5i~~egis:latie.i speclli.oe ~i 1"n ~on<e()rd,~l!]ta eu stll"d~dele inl'em3!~~o~!,l]e ale

Pm'- limN. dr. Mlrll'I'II'"liIl'I'III P'[ll£t'!si.e~ ..

tntrePI.:ind~ri[el in\'t!s1Ilitormir H'n.ediul de 3J:F.aoorfu. precnID :!iii seetorul pub.U~ O'I.~ ·~O:ll~ •• ~lli mull declil. ill trect'it~bern.ellci.ari~ lillflor SE:,MC:ii. 't:~n:tabi]e pfoest..nede pm€-es]Olli!~ti eoutD]rni 5I![p~~. lI1:illlOr ex~g~nte inalle de !.'!clll..rrcatJi.e~ ,e,ticii ~i ealitate - tre~ ,roII:"]mcll!l!Me.l!lllt~ funclame'll:la~e a.llie p];loire:s.~ei ((!Intabi]e care allJi deven~t p~oocup~ri oonst~n:~e ale W'W rOil: ~.t1'ilM:mril or o\li~ese sau iIDrocut]¥e ate C'o:ip1l111i.

Au 'ClleRCut pFeoeuplll'i.1eCflrp111ui pef!JtnJ slliriji.n.ireaJ UUlTllbri[o,r $~i ~!!1. 'tlur~izm"ea u~or serricii de C<li~~~ate imJlI:repr~llli([e~ilOli. prin p~miie]j1ea la d.is]lolitie ill UlIUi. bOig<lt 11111JiIl~er,i<l1ID decumentar, [1evlzuil'elJl ~i de:zvoitm:eBl. slan[la.rdelorprmfes].nnal@j aslgurarea oorrlt1Lr!l. mc:u:lillJll' de :malp'~iS:t dle.ZiVoltJulm ~n'fr,run;muct;urii. ~\i a logistici:i necesare m.·embrikn' ~jre.2io·]v»e.a unezprobleme soeiale ale acesuJr3i.

ClIl . .sPl-ijli.l!run.aill. ei8otrillv,ru e::\!cffiusl:v iIll tmellmlbrilo:r ~:i m .<lJjmtond hri Damnezea, 2.5 de.Niilllil~e rColl'pului di~ull de re~li ~~ oondiitrui mod.erne de desftlil! rarea acth . .rillttii m.emhvi~ii}\r~fiind de~~sO\l!,tepl.'eVioo.eriIe d~G ,mYiliMlillill. stlt'ategic e~ ;;iibo:ra'tpentrl.l~riQ.11dll.2005: - .20.12.

In. ereseut p'Jiloocup~:I'rute pentru CQU"lIUlJIrcarea ,~lI)lI cl1lli1rectori~ ~] c(lli1l.~abiliidin iirbtJr,~prj)lIIDdJmri~. au f05.t o'~itl:Ui'lm:~e rezultate f"em~l!:<!ibUe mc.eea oe pri.ve§~e gl.werl1.arelflila ~O<'.tte .I]~\'e.llllirne" precllmi'il ;i tn eeea ee pd'i'7~te eemuuieerea pe oll'rzolJlt.a1,a. ~.l. p®verticl!J~ifu ]ntre stl1.~ct:l.]]i[e alese ~. e-x'Ccutive i<I[f' OorpuluL Desdlid.er-oo Forum-ulul membrderpe site ~ illlilgajm)ea, paJ.g;ini1o~ .. curlerul ()on~lrIJbi"hlhli" se buculil de apreeiere, S-au obtinut l"CZiJLlrn1t!llte inCilJilr.lll]lttom1j! in co.n1!I.l~rnC<lrea .~~ CD~<lJhof.ilrnjJJ> 2Iltfit la ll~v~l eeuh .. I, ciit ~i la flive:l: tedtQwial, co 011¥lne]e~iHni:s:terulniFilHl,n~e~~r iP~bti!~e. Mi~~s~elillJ]lI"d .Ju.stitie~, Mini:s:t.ernlni. MUficli,PatniUei ~lPf[ltec~ie.i. S(n:ia'le,. M~r:il!'Nillu~ Educatlew" Oe:rceUirii ii IUO\larli, ell 'O\l:,g~lIIi:llime~e de rII)l~leme[1!tal'e pe dOimelm. t( B;N~ CNVM:, MigJlll'iri $i pensi.i), 'p'ref:lIllim ~i euCamerele de eo[ne:l.'"~ ~i 'il'lllduslrie'. A'MI f~iSt ,use b<a:rele unet bl.meoo~:l:bc'l'l1fi eu ,ol'g3lillizatiiJe p3!trm'lll:ille ii, gi~.d:k::lile.

Aufoilli create mnmp.ii.]e pentru (]! ~i mai pllmmi:cii (')cdaiboifw:e §i OOQP~rllt[~ eu medinl ncmil.emie. eu :fac,u..]~ltil:e de profil) in dOrtleniul edu,eatiei vi~oori~oir plflofe.~i@ni~li Qonlabilli :ti o<rien~are~ aeestora PCl1.t[iJ.i[ exereitarea liber,ilI a pl"Qfeg~ei.

tll, 210 oB s .. au iUrtegiS:l:ID'at :~i prime:le lJ'oezUltatea~e lIn~-r prrr'l)iee-te de cercettlIDli'f' 1n d!omeniul proiesi.ei. ,eornabHe tfiilul ~e~]Wrl~ prooa l~(frn]le- rDiHl.mlU!;;)J[ de doct1'kliHi ~i deollt:o~O"gie a profesiel. ,oontab~~e - 01 cCl.lltriiblJiti-e l1:1J.oclie!Oltii. a pmfes~ei ccmtabiJ.e d][I.Ron!llil'll!ifl[~ soilu~O:Il~m"@fl Wlno!li upect£! 3icbru~eaJJe poro.fuslei. 11l ~.~velglfJbal

:R~a[)urt anua] ~oo8

Pe plan. ~x!l:crll, IILDU~ 2:008 a insemnat ceasclidarea reolilluno~reri,~ rolului pfl]lfesi!ci oontttilii.h: din.

IDll!l:i~hlj ~f:l! iP~it:i.ei C'oirpu~~i 1.]) dnd~] org;ani$fl.lelorregiauale ~i il'lte!l'~ati,on~)e !i~e profes~ei., 11ll1.rmri~' s:la:nd douii ,e'!i'ea:!ilme~lbe fiu!.jole c~re au ml'1Ui~ lee:

~ Congre.sul 3.1 XVn~lellL. a&Prote.s,iei Cmltabi]edulL R.oIMH]lirt,c1'll.u~~iP!lrrul]jtema.ti('a. d.erul~'ltJK: d,e C'l.lr.lJjo:tSa { .. PIDII'),fesia oolftttllli:liilli, m'llIe regllienm:elllare ~j i nteres pt1b]ic~). priIl ltufi'tiiml ,die pmi.cip!lfllotl (peste 1.600), pr~n partici:p!llFea iUt@fJlJJ<I!itiomrni ,~m~b~u. 'i].D1!!I in uitimul ehnl, pirm modul d!eOII:'~;1Inb~l'e 8~3i co~st]~lJn ~n ce!lm ai m3:re eveaimenr 301 anului, de' aeest gen I din Romania ~i:a] doilea.diitlWi:liTOpa;

~ rJ1lmn~a:reOBJ.,.[FA - :r~!O]uania"- :fli~i~a a.~ciapei Intern:atimlloi~!e de iFi.sc..'1Jiilllitate, (.[F.A.l\, orgarnism aille ,dmirn.trihill!t;t :llun~ ,cire~I]'ISctise ~ercCetltrii ~i !e,g3c.s~~tile:i in dilmenhd ifi,sc~:wt~~ii.la nive1 global, regional ~i. natirllllll, (I rnow.dlffi a reeunoasterll po.z:lrl~~ei.~. pil"eStlgiJU;[rrl CElC'CAR in lume,

'C[!~!.1J~:II~:ra.fie;a i!:n eadn.a~ organi:smelor ~~. nhi'e~ global ~il el1.r~pe:an- m~FAC, fEE ~~ alorgal1!ismel~)r ~i gT'1l1Jp~ril!Oif rogjm'li.\~~ I(FIDEF. CILRA,FCM etc.) a. eunaseur ~i in auul 2'008, 110] stadlii die d~,dtare.. Ce. po~reli Inai. 'e]QC\!I~llt perl'ltwll pr:esLigi.u.1 de C';l]e ",eblu~~w,~. :s;ped:ali:'itii C(ilrp~~u~ decit ~]eg,ere3i ~n dQll~ clJlJliL.e~e aletfAC (P'A1~ ~iPNm\o, .]].eg.er.-e~ i1'l. m'pnele de '1:(l!.f.Ildu(:.erte ale o:r-g;1Ln~m:JJelo:r $}l ,g;rupfu1]or regi:ouale (niiministl'ilitolC' .FmEF', VIImpr.e~ed~mr~e C~LM, ulmn'brl1 in ,C,(luliteml .El\'!~cuthr al .l'iCM)' san eOn'tribntiaMJesea roimlarea:t5 aaeestoea i~ cadnru[ g;mpeJor de lneeu ale FEE?' Ini:~3itiv,a W'I@m:lllle~sca CWIlO:SCUtii. de .;I5U_ sub denuruirea de .. Tralls:tEtontEl1.ie!l:'a~~ care s-aaflat ];<1<1 d.oma editi~ (1J1.rcrillii.ll~ ~e'5i,teia. de$m~W!wi~du-se Wi w.!oro.u11:1!iriil, se bu!curA de O~Oit mal mare p""rtidp;!!~"e ill .re~.Wle. fie ]in~. (lrgal1lsmele proifesiolillale ,(li.n Ungaria, UC:I,'<liml §i,R.etlJ~bl~~ Ii.\i~:D]dova,tB 1i1~tillt1Jm editie s-a a]at~ii'at ei o!l:'§aflllsmJllffi.pmfesloud din Polaala,

Rez;I:lJtilih'!leobi~j1u~)e In anul 2008 Sf d!illt(l,reaz~ membrslor ClJl'iPUilliU~i. care-au reil.li~t - ~'ll eluda tl!ID'ltlLnO!lr difi5unititi.lic:n· - ,sa clliscenmi oe e biDe ~i De ,~ N,all ]11 profesia wntal'Mrnl!i di:rru.litoman&1!J ~. !ii. 5@. uneasca pent!'l!!J! iTrtari~~a o:rg;:l.n~sml.:!J1!J!i loli', penlul aeeasta melrin,~oi!lte f:e]iidtan]e me~e. Ml!H'l!!me~~ tlmi.1tum:r straetueileralese ~~ ,e.~Cu:a:hle ale COllllJl1t!][i - de ~1lIi. rnivel. leentra~ .~~ t@irift(lil1i~ill - C<Lm. 31!1l ~tiut sa Ilt:alllill.l;!l!l!S:ca it sa plln§;tn tr[pt'ii::are dlilci'liile potri,TJite la.111[mlen~ele potrhlite.

La m1ntisuriWe annlui ,2008 ~epll'iii~. oon'tabi1'izili exct'isW! de tegl,emen'ta])e iii oon1ie:i1liiiJiL. 1ilM:a, 'linei sllatregU.darMI:I!lI, Jl':ri.v:k.e ]a_b:od.IJILcm-ea stml.dardelormte!::Jultio:rnllille ~:i m.e]J~ne[ea. lUi OO[llIlIID]]IlI!lailll'e It 1!!LnOl" fJ(Jnf1i_Qzii] de na~~iu\l d:octrir:!l3lV,!'! '~ID OO~lSei!]n'te 1ai5U,ra n10clllll~W.W de organi1.:~re §i fin~ctionare tal plIoife,'lhilf;ll Gontabil!e ~i dele]. i!I!>Ulpr,ain!\erc5uhri,puhli'!1: .. Cor~nl ranIa,MJJe U:~~. acll\lcrsar pwterui.e ilI~ regl~mllmti!1rii ]'11 da~erruillLl~ de dragul reglementllrii So;)j~ de d,'fIj~~ C'uin. in ori.oe regl!f:T.I.le'llWfe' ec.hilibl'1(ll~e$;t:e cJ:U;!ru8!; .in,.~s~~~or~ §~ 001':lSl!llJ:l]ln~olr:ii treiJu].csafi!l'll. (DJ,\()itej3Jti, dar ].1ll:t.epriiinzatO'tii trebuie sii se bueuee de l~berm!Je<1 de a ]]'I.o~·a iii lexpenme,llt.a .. F,~rsoluli. ered '~lIrn plIltere im zieala ca. ,,,FIuri pilltin inselilmna Illain]!u~t".

in anu12oo9" ~ru pf\obabil ~~ WI'! cQn~i~:rt'lare, pJiCifiesia ,oon:tab;i~,;]w.:I1 SUl)I1S,~, UM,r no[ p~"Ovociir.:i speeifiee, 1!1'!;gale de cdzn eeonemies ~i :f:inaoc.[ai".Ei; urmare l:onsu1.tmiilor eareau a!ll'il!lllli.~oc eu toarl:e stmcturllealese ~i exeeu~ve~ eu ~oti mem brii Corpuh,~~" s1Ilnt i !leurs die elabeeare mli~l1li ee var fi supuse d.eiZ.ib<:l~erii] ~i a]1I1ulliarii im Con:f:el'lota Nartl:oD<,d;]i. din 14 martie,

Es'bil!' dec~teiP~~t ca ,0 parte di.iiu eesturile i::~rlrzei la f!livrel global sa.:fi.e s;u.J!!ortlJ!~e "i de prrolies,i:a r.::oflttlb~~I. S'!illllfl'~ de p<?11'ere. in s~. cli dacli ,prnif,esia C{I:rm'lbfull ~tie sa se organ izeze, sit se adapljeze :liIev'oi]Ql' speclfleeale intrepr:iIld~d[o\T -mEl:i ame!>ce'!~mi!ci .:'i~ m.ijlocii - ooujomc~m ecm:lOu'lIicil poate sii. eonstltuie O~)l)o['l'U:ni.m®e pentru deseo;perirea uuornoi valen~e aile profesiei.

Pr~edi~~s]e COllsiHutui S!llperiOf al CECCAR rrof. univ, dr, M<Ii!U'irn TtD:m~

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Rupart annal 2008

Oiln Ilucra,li'Ue ce:Ju i, Ide-al XVII·'lea Cangres al 'PlI'ufesiei COl'ltalbj~e din Romil1~a IBueli re!jti. 'ill 002 selptolmlone 21lt1l8,

~Pllofosia tct'lllt~1I3 TllIU'O !'eg1emenraf'e iii 1"'" t@!!ull [p!.lbnc~

~N'f ROPUCEJlE

tCO<l'IIgresu[ am xvn.-~oo a] Pro@l['e,s,iei: Q]1Il~~'bj]e di.[IjRolll~ja,~ sustin,y;t. de C~CCAR. in. zilela de 1 ;~~ .2. septem briJe ;2:100S,. :lI.Ftepr,e,zeIltait cea [mat 1111!:a:J.'e miilnUestt'!l"e nafjlolll11l1a de aeest gen. orgamb::at1t vre-odll:lt£li de clitre UfI of,g:,arui:'il:m.[Il!gu.vm:'n[tIDE![ilf~:al ~i a ,dOIL]il dilllEIIGI:ropa (nupa. Oilng;resul e'l!tpeF'tiJ.!!J~· o!!]i!]:~abmfranOO];n.

in ac@l.illlii~m~:p~ <I. Cloms~]tui~ eea mai im.:portillfILt:a nr:!anife$t~re din dOJlle~iID} ala [lrn,md 0 probleLl'JH d.e .stricti! a~trn':IIUate nUQun'!!!;aJl p~nilt:J:'IJl[!tonl§.nii!l, pfl~feda co m tabillt ,gi~S tndu-se, ~ III t r-adteviliE', Is ras,e:ruce ~:i Ia nivel grnoba:~~ ,,'m~e$ia oO\ntabil~ Ini:we ,reg]lemen~~:re "f1 interesl!11 p>ubli~".

FOl'mrn dot Vallie _. prol}edlnto olFAC

.Ev1enlmen.t:ul de mare aF:iJvergud. S-Il bueu rut de Q pre2ienf:~ 1]~a5~va! peste 1.5CUt de p:<lrlicip<ln~" s,p ociali~tirom5ni.mte[[lJ]:aliO'lTIIali I~i rep.re~entRwtii. eel jnal a:ll!torm..~ de la R~ve] gtobilli. ~jIIU·O'p~ru. ~rn regtD:Flial: pl:\~~runl:@le IFAC, prB~edlntele F.!EE~ fe!lpI'eZe'!lJitan~i ~i B1iRCij Mto,ndJrue, ~i Comlslel E1Jll'OpeRe •. pil'e§,edwnl;, ~i ,;ru]ti repm2i~m.!l:rn,~] a~ o:rg~IilIrni§m~tl1iJr JUXlfesicnarne dim:J. p:eslle2,:5; de ~~1"i.

CO!J.'}g[1\2'-S~ I desfi~UI".at [Ie pareursul ce:lor dona. z~]e"a_ fos:t strueturat pe dfl!e:1 mese ·f(itun.de IL'iiI eadsul dimrn. vlorbi.·toi.rii au ahardattame ~e§ate (!J,e: .,National~i ilil'el'na:t~onal in IJl1ll:fe-sia conlabi[Hj oo.L1:~ext'!llll ellll@pearn"', .~iS~prav~ghcrf:lla piILlbrnid .iii liJi(\oitcidul flUFOPI%lJllIJ ,d.!:l: ~dmpn6icw:re~ censednte aSl.ilipra prcfesiei >co!!1tabne~i asupea il:liteJ'esulu.~plllbUc"., .Jn c"{Impatibi U titi ~j_ ,coillflic'le d!2~]lte<re:llle in pm<ie-,Si,3.enntabHi;bilTIle ~i rim in ill1rof~s~a. ~m}l'ab~Ui di.1:] Rolminiai":. "Fu;;caUtatea eru:opeani :~i mb'epri:ndelrilelFl[m.l]Jine~" ~~ •• ,UTItS pentlFrw rM'M. - acttuni:;;~ rezll[~ate" .

.blcri.lFile Congr.esrwluiilLM. demonstrat ,e;;]. poUtfficiJe aplic~1:e de CECCAA in domen~t!l pro~es~e] t:o.[).tab~~e sunt jlJl:ste, eeea 00 ht.dnmna ~aeont~[lu01J[e£l. acti1.lnUOirca:w,e s:a. :3,'S~gu.[,e dezVO~~~I"eH ~eesiei[ll':ro~~sii ~ unitatea e~§l aecelerasea pf'oa!esuIDl!.rui de tmFI:e~jm;fflrhue a sta[ld..u'ti1te1ol' il!]rnrn,ationa~e in deraeniel ,wntab~litat~::i 'it 3Jud]m.1:uL

1t!!!1 LlI;Q Pa:I!1I~lI'r - DIG, Plq~ •• Depililtal'l\l!l!ill1wl pantru A.uCilit, Com~s~a lE1l1l'~p!)~

Andnulli 1 ilDB - CiQ.n:sil lar do sta_t PJqadJmlia RomillliLUW

iJ'Vtlflu 5ilagtlil- IMilt'lhmu pelUrUi MM, t!ill!l'mlillfi, ecmQrI: ~I prnfiui~ UboraL

------------------------

R~1:port annal 20108

Me!sajelfe 'trBnsrm~sB' dB Icateva. d~inlnll iperso.rnalim.liilsi pani:c!ipal1le Ja COll1lgr1es'IlJl all XViIIII .. laa al"lfofesiei C'ontabUel din R!oman~a,

FERM,iN 'DELVALLE- pm:!Jedjil'ili~}Elle [FAC,

,)Iesajl~l ~nleU p€l1n'U pr-ojil:s'ia tl(j"I~]]h!iM d'iJ'i! .R(J~:i'I~n f(~ p'!'nDubii ,ea ,!!Stl!! aoe"!I!I~i ca prmtfuw,ti oonfiabi/ii din. ,~~u~e::' Pl'Ojes'ia tlon~abr'UI. este.ft;arl1l" irnportanta IJentr~ ,dezvDlt-area s:ociemlii. C'{lIlrthJl,bil# 1!J![!Tt .. uz5.,[w{gbQ;bil~, in. figUre Ju~neniile' ,e,oon!Qmiei fi pe'ntJcU' ,price ~acere, n~{loo: SIi'Iil>! ma~j ai r,!1e-I)'Qie d(1, ·un. tOO'IJ.wbil CI(IlT'e sCi sprijinenooo:sta. Q/aJret'e-. Sill: pn)~£:n iJ1fi(i:rrJ~fle',ooJ"ec:ta:~ s~ 'r;ifrn1,(? cTredfblU(atc infoiOJ:i1apei} Lar Oicest lt~Cl't1 ftSle j(JQ r"te impo.rtmU penh',!.!. de~O\IMr,en ecollomici. end 00 UOl!SfU ade~ pmlmb!il.. e:ellna:~inl:p[wtaf~tmesllj.~'

,JIA.cau E:S POTD'EV ~N ~ p.rtq;edi Ditale FlEE,

",S~Nt jo,ar.m :!~~~lpreS:ii~n('~t d,e 'ri~d:i~nfa in'U!N~n de a~td.z:i! ,~i cree! C'd arnr~ci CDJ1:d ·f'stie vo'rba despre plmfesii imp'llrrtu:nm ,ri jiJ!f1rte :rm:i:lti pl·o!e$ioJli~ti. ca. 1C}}!itlrzi, care :fIpdjillliCl!~dl?iEe. p~jZiPfi CEC'CAR est~ un ~rl£S(lj C):1Ya!or,wJ1l(1,.p~~.trti plJIliticieni. fui!J!I.~ie sa Ci{]opr2'rCi't~~ ,I!tf Illfirltilctim'filiti. eM alte amdapi pe11'ti1L1 denroitarea' lfl eantlnUm,1! iii ,cli~o§.f:iii1!~i(lr, ntt sd C;r',Mn1 ~ng'RDpClluri spe(''ll[d'e.MCll\l.lJp!(]Il;ru·i~'e ... .unt plmtn.J lr!l'vU:'l'1lIediill. n,ai suntawn f.rr. S€Mlhtl' XJU ~i tJlebui~ sa luptdm pe t~t:i'ta lCim'~ Zl:npah'i,r;.(l ooe.s'to~\(I .. A!c'ti,V',~turn[l rJ1: FEE estefbaFl.e impur'Mn hi dj)lom'elC'e l~,u~'1'frmfog:rte. m~1tcu CQnli~iaaul'Qpeal!\~p~ agC'~~da C!.lJ"Oprt€!J1!Q pl!l!ntr·u {:Iud{ml staih~,t~:I". l,ltffnn'll noile regildi de oO~lt(!,b:il'iti!l'tlC~ ~i[lr~sp(.!J1'(!'~ta, gil~:ve~'I'l(']lr~ {l[)rp~l'{Jl rivt1let~ .• .diaj', desigur. FEEn:u ~te iJ1'rpJfoo.ta In. d~iliUl2looole. Pt! sC'l1rt~ c~~d cO :t~'(dJuk ~a ,a!~l'inl ,a(!tm'i\fiilti~ii d':ii~oolo da' 9'mnita ~rJ ,d'aca ~W~!l'1 acest ~'liICl·t(,trel!Ju:i!~ sa auem. a~tea~i reg~li . Dneil a<IJe~1'i nglJ'i difcriii'e', ,esro bnposib tl SUdell:;lQltd m a~tiuitd1i 8'~cifi,ce tl~ri,tonuhli Ull:l.u's.ingliT' smt.. ACf!Sti!l~stemiltill'ul p~l'ln·rl[!'a.re' sp',riii'llim id;f1iJe de d'em(littal~1? a oompetenf"€lo~'j :f~zteg.J'i.tilitiiwi ed~Ciatiei continua fit ~nl pc cea de CI i~nsa ,loi D~'ganisn:'llc m b;!;tEl't:iorr.ll profosic,l pentr:!..l ,{j! C~'eGl: ba:rien? t!uli b1 de:zvoltareapl'{giesi,rt,1: c""~l:lQbUe b:trr-tr.;r~ soot sni!,j ,(Jim/,"

JEAN·PIIERRE AUX ..... pra:,'edin~el'a DEC

MMorujIll dO[jJ)]IU:whd J l[l\i1fi- Pierre JIJilix pefiibn:!llP~~O] ,oottb.bili ~] ill. speeial pentru p.[CIifu.sio:m1i:ti.~. oo<nblbili~. fost.unnl femie elar: ,Jlc!l~ de~H'€'1I1Ie~ l~~~ llorlili,t-orjicea' rejenfr'e la. ooNlpalliUcm{ci fit rn.ijlocfi pe ,M.I''e' se ibC'J:Z6(Ud dina.mlsl1md eOO~1QJ11i€i m1ei ~ri., SlIIJ1tem. de (:l:Cl;l~(i~f pU)'le.r-e ~i ~ii1 l"r'anfGl.. A~ Vi"(tGl.M Ie .~p:[:j rl p~·f)Je.",if).n#tilm· ,din .:RDmunin. ,wi H1ti!b:u:ie sd. OO~ltinU!e :!In sc

~. ~J ~

sh1'1ch;Ui~zepeJ~tri!l (f ,aVOOJ",J·t(i!n~ceS{l:1'Q' uC' ICl n;pli~zm~tQ lUl JU~

~ll~O1' l'u dezu0 ltI11'ioo: fuxlno!~nicili a ~ilrii.

-

~~~al)

No.i.. e:.t'pe'.rtii contaibf{ifi-aucuimftl! romdni .. Sl~Jit,f.'i'l~ elcR~£fi~h1i imp!Ql:rtt:l1:itJe JJ(:.l:gii:inu~di i,i:it1·,~, [nt1'i~p~'ind~rti, (l!ntf"epre~Dri., loo:re C".~lE'aza boga;fiig eco]'l!onl~ioo a unei {iil,i, !it au:foritil!;p, em',~ .guu,(?n~,iftazi.i t~m] !ji Ire!} if~reaz·~, ~·~mi.i$urile l8'gl1s1Q:ti'~ p(i!n~. !Jl"ganh(il:n!~ sis'te1J'j:!'l!l~i: ,fl'SE(Ji~ co.nittlbU, eCQ!lom tiC' (I!~ ,untl f ~,t"t. ia r Noli. prnJ~'.o;;:iQ~~i.w~iioontab,llfJ' tT-ebt.li,~ ~i1' r'ep.reze~l fdm c:alea de (]I filer!. ,asc[iltate ;rtevoi'gbtlTf!p',Yi~derHojr mici "i l~.ijlacfi Durie cirftewn bagiltfa eoo'ri!ol1lku a unui S'tat. ...

,~"1e;s'CJjui m,~!j pmu"i1 pmfe~i~ ClQr~t!::il,b:il'!.1 dYn:RJ~mdnia este sa COJltiJ:l:Ue ~O sp~ii.l'ne 'flcnvitiii#j"~ einLrUpe~UI' ale' FEE:'f1 cd!! a/M,r

. .

(nY,!'11i! t'zaffi_t crC€.s:tu este ~!r.I[ldt11 in, care tC'on,i'abil:ii cUI'Op~rli pot ai'~~tt1 Bi:(I'l[Jp~ .:sil: deuiudfo:i'tU I3C~.fl!Q1i1\l.ioo majord ~i si p(il'ih',~'pe la d~vlfa,mu diCitiv:itliplorf!tl.l~:p~ne. ~

GIL8ERT GI!LAIRD - membN, liAS!

mmpllies:nlle cl.oinmull!iliJ Gilbert lae~a:rd CUi 'Plirire~a C'ongre.s aufost fome bene !;li :JDcur<wjaroare: ,,A.ll venitJom'tr:! nu~lp' ()rr.ln.r~Ti!i. CElBll (l~ llJ~!ltd un inte~'€s maj(lJ<f' "" pr'i"trlnra!11Ii)ut,~jt#fJ(f'.P1Dj'i v,cd'oo~, amnd caful ,aj.11ngi aieJ. ,cd Rmri,an~~ b'll 5.t:rl'l:du'ie§te: liface.J(Ja~·,te muUr.: pe~:tru a~'§'€ fmlbuftutafl··si:st,emul t',Q:I1~t1Jbil. Asta est~foarte b£nJf!'! $1 P!~~'i:I~,.niqtii romJiini sun,l jlJarie. intrtn!sr:iI;p' .detlll'.t ,ceente' se ~'Jlb]mpM lill E;u.ropa !/j'i ~n fume. Crnd ,00 ,ri:ooa:st!ll gst,~(!'hm'fi sU.COOS,U,l'ilU· .mh'-o 1tm~~9 ~~,baliz-at(l!.

Leg;a~ de penoeda ~rm£U.ol;lre ill [FR.S.. ,cllOmil:Hll cn:UERT GtUJrn :ilI.precizat c~: ",Vfitm1.:il,esm gr'DzafJ! Dupi cwn ~nr.l1·'JlS fl ,deV~fi·l't.lhi1bu U:ian,diaJ!(l fi: fI!J:Rtabilitilrfi:r. de cand'.S'UA. a:1'1 dl3l~i;s SlU flWrnmplZ ttl .si.~ttemMJ GAAP (:I.nu~J'iO!ln ,~i ,sa: nd.opte IFRS .. D~c~nie ~litdm Ia Jnt'l:J'iijti£lit(J~'i I(]Cmn,. E'U~'![Dp!]lIE1Ste IFRSj SUA sunt' IFRSj• Cl~in(iJ este l'FRS~ .Tnd'~t1 ~~' IFRS, >t;'J'ed ciii J:apcmia ni $£ vacdii ttJ:~'lI in c~Jlarid~ nupoute soopa! IFRS es:te penD"lJ ,OO111p(il1'Ii.i:II!3!OOI[at!lE:' lllIioo ,fiJRJbii. de 'L"m~tuniool'e. .Pcranh·u

.n"M·'· ~ 'Il b :r:II;/rM" .'" • •• I' .~" ,. ~ 'J_ .. • • ·.,u; .

. J:.ilQ . -~~'l este illltc,eV'Q'.r,\i?fttn:l C'aAJ!~t~·. _-)lIn ,f Si~mtnla:J mic~. €ustre'UUii~ sa ,(i!~uG! ~n .$.I:st(m~.S;! mp!i!t ~(llJf,

ia J' ~wi ,'J"olJu tllen-;! un qSe"~efliOO .~ist~~t! co se lJeJ apUct! tlJ'ww ,oo~:npa nil de un: (U1U n~it n iv.(Jij Jl€eotat-ej da'r Crlj'·e ntt uu ;inclttde ,rM:it~'JGeomp.m! tile .. pt;';I"l'l:1i'u cit el'~ 1:111 ~.wfpai: pe~'.ri,tite lio'd~,~M iUl'l~ sis:te~n il!t!mplet .A.lk::li'fCVI1.JtiU nat, ull!ll'eb:uf~"d /(1'05. ,ce\U11. pen,tf~u n1.icrooo'mJ)ar~ii,. :rR. jieaJIJ''C tara:. D'I!: a.senl£'J'Ilfl'>I1.,. jrJaf",teJ c:u;rund 1MM-u!'"ilItIJP~' avea un lFRB Jm~i(]lr .. No;; pn}p~mJe'rfl!fitmami smt sii: decidlJ: eld~i

cdrlld .sa U apliof]" Dewaslta lla:pifstl11l'l:, tom,ft i'~~ qfara ru r.ci,t,e inh'€pr·.iud.e:rioo ~'e' nu ifi p()t,}lt)'nl!ite ~"lt aib:d: lUl.sis-tem oo.~1m&:il'cQmpl(i!,t."

-------------------------

R~1:port annal 20'08

A,:recie!l'~]e dom1i.l!ului pre-§edhwte ,am CBGCAR IDiliJ]'I'l"3 Cong.e511I]]i al xvn-~e~ .i:l!.I.PfoI@siei COiEltabiill:e di.in. R,oU'lArn];a:,,A. lost il~:t.r-{jideoor g;m~:dJas! Nor iU.n;l .. ~;PU:l IR ,descl1ide~1ft Oll le~te rea n1:ai ~f1ICN'i] ma;nlfe.stare d'inish'l"~a p~QJesiiel' contt!,oile §ii .. po~teJ a organi.sJnel'or ~~e!; r (f!!Je;nJ,flm,~.i'iI:tQJg diJf. .R:ft"mlania, da:~' ac~m~ ,'a ~tar:~it,pot sa. 00 ,dle:elal' ea, f.~~.ti"'adevar. Mum hUj~ea. ,(] fosf S'Ur'pr':ln!ia: (l~ nillctuJ i",~l;t cd' delbatel'i1'orJ N~ pri~~'i:ul ,i'ii1a .. de te~Jll~"e PUs€ hl!. discupe. dt!., g.r.if(1 (l~J'~ ~ fo'litin~paJ"t~~ta~li tri:Si~itii de :lnu/# din.rre ptmtiicipm:l{ii piltplan fnter7rutlll]'naJ 1(1: (.u:~e.'lit COtlgr~ in'i~'el:tU!"'f1 cu .saar,t(;i, proje.r.ic'i c~:nmbiae: ta n ivel 9ID,~;(...r!i1 fa: nive~' J~Ci:ponaJ, iu. difer;i:tcjtNisdij~i Es'fe t!'ot',ba) n~ai ales~ diE! Ifii.rJ]e: jas,fe C{!l:i'fUtnlSM m ,oo:r-e',dupa faote sound'Qluri:'e jina:ndiflJ"e' ce IIJU Glvlrt .rlrlC p(dn r .. egl'enwnti.1rile'emi~de (It:ltLn?,('l''u('!!!~~itutl~leptlbncej ici.§t ool,o" s-eu g&it tlll~L'i1}e. deda,ta ace~.sta ,eu Qcpp(?1"lh!! legQMi. penhi' iU.ti(~Tl)en#'~:lcg,~we:f"li'e_tar lJl profflSia ~~i1!t(.l~[i'.td: ,C(ll"C. p~·in. '~:afflr'Q ,~i~ (?$~ 0 .p~"ofesi'e J~be'm lao Fapffil cd ia dlf!zb.f1'rn'l'f~. I.a :i1'l€sde mil!!:"lde, :RU.UU: JJ1.ni (iMJU.t loc ,S'p.r!d(l:/i~Jii :i"lllfiQT.I.i - aproape ~u. J(!;ost J'l:um:ai :strlUni .§:1 somiil'dti p"e plan il~,tern(ltiofu:l'I:. eel care oanduc destineE~' profosie.i oontab~'/:e to: n/vel ~J;PRd!lRl~J la ~l;itl~1 (il~~:ropeQ!n ~ aJoot, PQat~.cea ~uQ;jrNare l\elll'iBi:re ~11 O(!lI mar lJl.(U'e ooazi:e d~ a mnti"!:bui, i)1:ft·-1~Ji.je1, In iIIJII i!.'Ilm gand.ir-e En .iliJmtrmie d'e {!l.i·gC!:i'i!izl!]!l\~ ill pif'ofesiei c(iliRmil,i;h? pc lJim1 f.!1Olu:lial. ~

Mod.u:[ ill, C'J:liTe af,OtSt ;peil"(leplilt,de c~tre ICeEma:i U'Q,rui.,ofidaU inillerroaljonaU preze[rlti~a. 'BU~J!,]r~ti fi'ieEl<lljtLru .ole ~firnt:a.teITamsn:rufus, a roste:l'.,'pns dI.e dolD:runu~.pn~~e:diute <11 eE~ ,uHel: r,Pr.q,fesi:n c,r;:uhJbiitl'l.pnll nafi~l'!Crei" af' trebui safie lJinit.fU',U,. Dill.f:h.1c.ate" l'.!tund Ci.1~ld' Guvcrn ut se amestecd in pmb.leN~e~e j'Jmf;e.o;,id lib(ffI'lQl(!!, l~'lt1~rile .tOe schiJnba #Japwl co Qt:l1'st Cll:ngJi~$ J(l' .(.'fI,n;.. s t1ruit Q oc£uie d,r! III arota ,00 ml e bi~Hl:' ,deloc DU§rlNJernBl£.sa aibGl :ifnixti;!..i:Rifl~pn:'i!lesia.lihe~·ll.la ,cr.JQst Cili C:I tar maii tJ::!meili:ic F:n:fi,dril Fn rnmpEeoam;enUo',r,. al~ celm' pe8t.e. j,$OO d~' pflt'nc~al1~'i ~i c1~i{.w ale pw~.tidp(m_ril(;w p~ pi{l~lintef'lMlpono/'~ m(lli (J,h~s ~:h'.Ju:C',i oond a!1 V'd~t ,00' ~f."l:eKai~1 Pi''q~dintdUl1 Ron~idn;iEi l[ljas.t exact llil. GlJnCO,rnla!llira en gdndil~en pr',fljesieiGCH'tt.abUc,. Cltl 9ii'ud!~1~a CE1JCAR~j ,('.',u gdnd:irea eel'~r O!l~\1? SllJltl'a i!i!;ive:/~f.' (lmu:lr~rerii pmjesiei C'{Jlrl:'l:ubU,f? pc plan inte-rnatia'ri:ui. "

-- - - - - -- - _ -

RJ:1J.~Ol'~ anual 2008,

,Accesu II 'a prof,es~e

Aeoe:suJ hI! sta§iu in \',cAetta o'~.ef'u ,e.Iill,tiltiii de ruqmri eonmlbU :rri de ~nnmhU ullJml'iznt

1\nu] ~ooa a. [oS'!; UlllilIlJ] ,de(l~!I);!bit pem~:Jru ,aocesul~a. $~;3!,l!ll,i1l1 d~,tQri:ta )]'!Jodif1cll.rllo,r adl)!lJ!le s]stemului. de' iwvt!l~mi~1,:t superter prln ca!!",e tinern rd')s~lv!etll!ti li(le[\~ffi:il!~iai fil!clJlt~;tii~r i~_o.noo:wire ~~ s~ucleEli~ii la [1If~i,I.sten1l.'l avut pD!Sibmta~ea inscri:eriiJili exemenul de aeees ]illI :s-lagin hl vederea ob~deriw t_<'iliJapi de expert. Prin In(ldifjcMi~e aduse legii de o:tgl1niza:r:e $irum::1]Ufliilr€ a CJ.OCAR" is;-~i:W eli.~'IDl.imlJI b<Ilil1ier~le p~n;tml:i:[!JJmri:~. absri~veID:ti de :stu:dilii superioare eeenemiee care eIa:ill. obUgati ..,Si. racad,ov<lJ(ffia unei pr,ac!1)trruci];![JJ dlom.eniu" m,illn~e de mlBcrierea];a exame~I]I.l de aeeesla sim~l1,

CEOCAR,. priJ~ n1b~:rMe mtl"eJ)rin;sie, a.re'll~,it ,d. DOllvirn~m~dffiij.~ 1!l:niV~l·s:ita:r.si!: 3!dapte~e ~i, si tnCliil]loll'e'"~ in pl'ogram01l ·fieoW!~~a ~Luden;~il0'r de ]3 fa,e1!llbI~i:le ,C~ pfn:fi!] !econof1m!ic e~eMe:nte es,entiili~e rul]J StalJ,d;H,dei,c lwtemiltiQ!]otle de Erlucati,e, ~jutfuulla ~tltpl!emeWlit;}Iea "lues~o,r.1. Cohlb[lmnn ct[ liL1LGdJ]~llU]iV€:rilirnrrom2I:DesC!ll'[OllIIlC!'iCIi[.I:· 0 IffillbllutataliR simliti, 'hlpriinlull·ind, de ditre 'benJtJficiarii piroc~s'IIJllIi. de edueatie, As1tiicl, cl:.:"Icii aFlCCAR_ BS'tellillu ~~roll" de Sbrnclnrde Intematlonale In dmll~e[!JJ:iiDl ed]!l!lIca~[ei,med~lL!Im lmiv(erlBitar [amine!>!! esteIlDlII.N!Fl.llror deresurse uwna:uel ~Wlai pl.~~d5 fQrnn~lJrii" cadlrul Prli!)v~m:u.t!1~ n.a'ti~f!!d de deZV1o,]ta:re 1P:·!'o:fE$~ol.'ai~l! ~o"llEimlA il-W CECCAR. De ssemenea, eadre didOllctice ~niv,ers'ita:re ecndue structuri t~temeli1ile CECCAR. eu pWlooi:idef>e in clomeniul edutatiei.

La examenul de lILCL'eB la .st3giu or,ganizaih: in !I@S~,liIIn€fl oclollillbrii@ 2coSalll.[pruiJici.lult 6.013 canwda:p. dl:ln ,eLITe 5. 7741a caritfegari;a expert enntabil ~l2;39 La cate.~o;ria ,CIJ[I'tall:rU auterlsat,

o .sc.himIbO!l!re majm-A in allul ao 08 a r,ep~zelltat faptul d., pentm pril~!!I datll.l subielfJtele de ~~ 'e'Na~me'l1ul de aeees la pf(lf~s,ie fill .~!,U, mal ,ej}~tint!t te!!t~'grila. ~i auconstat exclu.s[v~:n if!'tr-e'b~H1~ ,e."I:'erei~i] ~j stlldii de CI1Z, eeea cea :so]id:tart 1 a maximum 'cap-ad~;'l~Ue ~n't.clecl't!ale ale viitori~Of :stOlg~~ui la il_JFofesii1ll.~ expert·oomaiJlJil ~ie(J!ntiiJb~~ ;:'iil1llUii'i.zorut d~ti,Rom;1rn]a.

I

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R.wlPort anual 2008

~

.AcLi;viibdea. di!!: shligju s-a des~t1rat (;QMorm. Regu~ru:ne]1tlllll.illipFi\.ru]]d efeetuarea Sbl.gjUi:ui ~i eXalmenYill de a[pti turun~ lnvede:rea aeeesnlui laealltetea de expert cODtabi ~i ,cm;rtab~] autorlsat .

. iPgitllivit[lonnelor llinwgol<Ll!'·e,. ,s1!J:sP.[Ierea ~i p~'o:m(l'vare\EI ex:amemrnJJlIli de: .acces 181. profesia OOii\~~:fuil~! IO.l'g~[i:i:zat aneal de COOCJ\f{, Stlntli:rmabl: de dflcruat:f't%t iI.i:fi.elpe:ci.oad~ obl~g,atDrii de gt~\I, de.'3 ~mt il'll!!31'e'v.iioo:lii pll'Ofie._'iion~1I:j ·cont~biH treU,l!!rie.sit deS~OOjie 0 aetiviit3lttedeimtllliil'iej• edl:ru]vaL<I~~.la.40Cll de 'Clire aJDUa:l_

.blcepamd. ell aDil!W] 200 B~ aeti.vir~~.tEa d.e stagiu a€O'st d:wawiziliiti .~i a. d.pat<'l!M. 0 :im:p~l'tan.ta deosebitl1 pelJltr!ll ea viffitoriiprnfesioni~ti ~on'tabil[l s~. fie fomla~Fjj (lirl'ictic ~i sa filleD! fa:til ecx~geln~e[mr pli$L Afostmodlficalt .ReglIlb.nrJIenmru pr:i.vllind efeetn !l!H!!3: slagi.ulmffi §~pubHc1ll~ ~n MClnaorll~ Ofk::i:d 81 RDmibli!e~ nr, 6'45 dillllJ. 10 :s,eptem.b.ri~20oB. IDIUICfbiillc practice <1111 ItIJrut lDCUI[ ClillI'ili!Uri1au .. reoretice. devel:1jud un :m,eeawlts:m sc]id pentru dezvt)~tl!lrea fw~ioil\:unem~ulu~prafe.stCimaJ .. DeI!lSE!nlenea. pe:rrtro. fult:adw,e~ ia,ct:i\rWttb~ii de s:tag$u ~i p'll}g~d.rea s:tag~arilol' ;.11. ~i'IiI'l1t Ioe (I seiectie Jlation.a~i;1J m!!] ved~r-ea,m1bilitru·ii c~.lmtolF fcrm'I!l1r.m:di.e stagiu ,<I. cehJlrmai hu:n:i.profe5ioni~1Di. ln d.(mD..e!llil]J ..

La.3 i ,d!erel'l'i!l1):rie 2'0 08. erl}u.1~n'egi..'iml'lllli im eviiden,e.le eEOCAIt 8" 614 sta,g;iMi,.

Fi~i~dele '~I! eel m.~rn~rre~u:mlr de st~g:ia:!'ffi :s!lln.t:Bucllwe!fD 0.330)1,. Timi:~ (6.23)~ Br.aJ~(Jv {617J'. Comtow~t (40.2.),. Atad. (3186]1,. Alba {:284]t, BibOir {27~ ]'~i Chillij (2619).

• IEl~~UJ!'!e.111 I 'fIliirfili'l

IElrn~ov

• Constanta! •. '!ulad -AIm.

IEli1!ilor' Cluj

Oe~trei :.lili de ~tagiu seffin3illii~e~z1lPrin sl1st;Wnerea mlui esamen de .;,'lJp1litudim pemtru obpnere~ 'MUUi~til de expert 'w]'l.tab~~ ~i. oo:rntahU ,~u.ffimri~;at •. In iSffit~n.eaJ iun~e 2ion8 ~ll p.~rt~dpj;!t 5.235: Idesrngfuari dm. iH!nuillU.mIDegmstr:fu:1Idu-se U[I. grnd. de pmmov:abi]:illiate de 97.,26,'~.

-

~~~al)

,e EC C'A'R, ,·,f,u mJZilu de ,s;ducalie pe .oala durata daviats, a,ctiv,a a ,p rofes,i on Itlll'o 11" con-la,bln ro'man~

In :20I!Dg~ CEiOCAR a CIJJiIlOSIcutrn:m1 :S:IL]Cl~: deosebjifr: i:o d.omemiurn edueatiB'~. ]mft\s[iud, resurss oomside[~lbne umane ~i~i;[~al!1Jci:llre~ odaUi. eu o:rpmiz:ttea de l)f,ogll'Mll,e lunare de CurSIIlr!, de de~hW't: poof'esion~_a c.:U).tilll'lla pentru ,oo'fitaIJHi,.

'CEOCAR a eentinu at s1i-~,i. dezvolte ae~h!].t.ap]e :~~ d(iu'!lienil\~l,oo~c<1ltiei, ~n. SJiedal prjn creaeea cedrulul legjsl~trul!i' atli1l:pe[![[m, ~erin~elliIr de educa~e~ c~Jt ~ilPentru atragerea hltW1~r 'con.tabi~U[llII,· dJ:n eeonoreie la aJ.ces~, program de fi}1'I:'I:ruaN 'it d.eZ\'\:o.ltiir~pfO~es]omaliiJ oliIl:ii!tinlJlii. .Nrm;rl[)lii1 d~ 'mlr:lC<lJ:tili~ a lost re(tlectat' in pe:rwo!l.da ::iIna]i:z~,ti p:rin rU;:lJu:;lrr'lli!] ~mpTesicml!:nt d~ pam,dpllnti ~a l::l:llo.gr3JmeIDe de eil1lcape derlJla.l~e d,e' CECCAR.

3'9,6:11~peF'so;l111!1!! Sc-.!ljl)lpre:l!!E(Q[;;JIt 'in. ~~:m8 ruapro,gram.e1~ de (:]If;z¥oUtare pf1o:fesi@:~a]ii, oomrtinl:,~a org.a'lliz;at;e de CIl:iCC'AR, im tDat:a~i!ir<Ji" prim mtermediul.oolor ~2 die filiaJ]c' teritorials ~]C:E1. ~rijjnil!l!). eelor 2'73 de forma:~ori ~bnita~~t C8.['Ie au be~efid~t de· eele l1lllm. aensale infcll'matii .§.l~gle:mefit~li din, do,tm~.Diw poofeiiiiei. cO!!1ltaM[e. Este oea.mai 'elocvent~ dovadi a ,ewortliildh'}!f CECCAl.R de a sel"lli'i ~nb~resld pub]ic pria d!e~vl@]l'.a'lle.:i11 uael profesil pnterniee care sa CJl\lIpdndi ooutltaJbiJi ooIlll(peterrti i.n~lt: ca]jficap. Acesu P~)ces a p~e.s'l1pUS tmbuHltA~~[ea~ llID perioaoa amtliz:ati, aI. blmrOlr D.cmlurd.o.f ~im§l@Rlle:ntiiJrilOIi' @!mrns~ m dijlmeu_i~] ,B[iI)lcarpei, cOE!'ciI!'etii:za~e ].0 ~.evizurlreo;! 'P'rogl,'aal~ul~i NaliiO'f:II11l de Den'cltar-e Pr-o:f:esi.onaii C@iIl!t~llu;i .

. Fap~l]J] cli. amdl: de l[l]Jtdti rontab:~U. ,§l-H. ,5chim~atvi.z:ilmjJJea D~~j:tD:m prtdDI!!,ignl!l'iiC~ntim.!';

~,ilIl!l, :ElJc::cep'~~t nevela de edlD:oo~le i",[~iall; . dar §;i pe '~ol}ta durllihl de vi<l.t~ .a.ctivd. inIpn::de.~]e~ ne ,(];bl~:gi, ]n mod ,c1.a[i', rna C10(}ficlaJ.rea uuet m~1i mlillri atentii l~al~tAliiwrm:lltQ:d~o:!, §.i. la cresrea

pacbetc~o~t de educap.e unitare .de b~, p ernblJ].U)arlic d.om,@nm~ emp'.r:LIfiIN.e 1:0 'Ptogram:ul N.a~~oll1..u d~ .1D~ltaf-e 1?mfesdoJl.3!]i CO:l'lltlElua.,~ pe lntrec ~lIlP[·!,Q:su]!liir:ii.

Pl-ograW'l.uJ 'N3i~io'fl.aJ1 de Dezv.oltare Pri)fesion,l1~i. eootiuliIDl:1 eo~'~me Sttmda:rdU:l pro~esk!lr:l<l] nr, 38, .s~albil~it i.l]lb,aza S't<!!n[l;rurriluhrui lnte[~.rnatiGrn~l de EiruilJlcilI!(t:ie lEg nr. 7. amis de .Fediera:1ia. mnle1THllitiQ!fl~~a a Comtabi~i1~r ({PAC).

5iiWIIi~ pm1iid iIImilnii iflmibi1i!llf.11 iii.~ pm~fD!fiI.-tliM_liIim ~IiII!IBll.'iJrm!l!lOl!ffrurlli!l!M'J!!iiltili;tnl'l ~u1l'JiillifCn;j1 II!! ~~~.ill~_I~PI" .• I!DII~

Conform Sta .. adardul at P~oofesioJl.at~T'. 3lS~fiecare Jlrof,es~onist eontabll memh.mCFlOCAR. 'esb: QbUgat s:i. urmeze D~Jpllltin. 120 de 'orn de activi~;)Ite B3'U ml~b\~ ecb~,,;tdel'IDte' de cpn, mb"-o p~l~io'1I!dii ,d@ 3, :am., dm eara 60. de ere sau tnliUip ,ec:lriva1e'!'!Jtte sil.fie

•

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R~1:port annal 20'08

S:!Ih! de ~!ull."'th!mil~g J·o!!f~Y" "I (lL .. 11I,1 CECCAR cmral

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~~~al)

Depart!Ull'e'fnlml de i;'irid i~ co:misiile de di;sd:pnn~ de ~j,}.~iv~ ~erittm~iw. ~i eentral au a eti£ma!:'it ~]l 2008, 1~@:f]Iill:1JJJ ea (j@l~i[[J.tel,~ Codulu:$ 'elk n~~onal al prof,es,ion~wloir mntabnt emis d;e Carp, eanferm Cod.ulu] ell le WFAC, slfie CUfl,oSC,1I[te ~i :re5peC~!l!.r:l:e.

eoo:ta:ru ('l;tic mi.l~Ona~ al profesionill~tilOir eontabili !d~]] .Ro.llllin.ia, editi~ :rev:izuiti •. st:ab~le~i[el:1liolme de ,wnduna p.eClU]'U PIl:i~):fes;i(D~li ~I fomi}ulea:dp'rffineipLi~emndll!.nle[itale caretrebele respectate de ca.iltre ace~ti<lli ln vederea irejjllizarii ob~,ectiv,e~or com~ne .. F~I[lfegtow~tii o[JiIlL'l:iollbili. d:W. Ro:milITlLia. ~.c~ollil!Eal1;i] mwfeil:lfh~ eifim:~!~ali ~i :ramuli ;;!]e 'eoonllli~'J!ie'i :n!;lJtiona~e clll.~iber='p~)ofesioif1!i~ti sau ea i!I.n,~j,ap." SOllpW. debaza. al 'ooduhli trebuie, m:nsa, lmt:oittdie,mma il:eg]Je.cr~L CodJiJI!Il etie t1IIati,o.nnJ alploofesioill~~ti1t)ir oofit~bm w.n RmnaID'i!!it ,ediilia revfizmU, a :fos~ p1lJbUeat tn M~~rnit(lrul Ofici.1ll al Roma[liei fir. 42!9/27 iuaia :2,007, es'lte !d:illiStribuir~ :pa:tuit ~:i Sic:! i!i~~ tlIDmrOrptlJ£8S~.oni~Jof GOtmtablH de.6rn~ c:1i atMfl ~i I c[m:mbH llor .~ng~ja:p ~n dffiferii~e :ramll.]r1 .. ~~e eeeuomiel.

.P\nnerea. i.flI api±MiIr'e iii eerrrulltellllr eti'ee i!l:ered]7iea:za pdn mli~['fiiJed:iu]progrnme]Qr d~ ,d.eZ\~o,lI:rutje piilofc:sio.fiOlJa !t1o.ll:ti:oiLla dendate in 'btila:tl1i ~l.lI'a.

Oclati ell ,ei<llll:!of<l!.re.am:a[luarnmluru de doctr.l:;nl ~,i di.eontc;l!Dgie a ! [Ilrnfesmei cou.tOllhUle, mC'mibrii (Mrputlli, pmf.es~m::li~1tii oO:fi~rubi1i din I ei!i(lfl.O<lDia~i1rH ~~ stlJdeflt~] :ili~ nu n.trum~i BIllI"Sa die cuno~tefe I clJl]e'trima;:ra~ dar ~i .5U!pOrtU~ de ifl.s:p~r.i'ttlepr,~cti.capa~ltm Ofgrmiz:al~N ~i eJ(erciblll~eOlJ.]lI[:o£es:~ei CQ[)Jt:a.biIDemti:l.ra l1o~tra.

ineep,,&rncl d~, aeest .iUl. dOLuina .'1] cliOOn:~Oo]©igia])I.'Otesie'i. I ooITt1'libUe au d~ve:~it ,d.iS~ipUlCll d~ s ime sta~~tojjlT'e La! toat,e ex:rillJi.en~l,e p'~l!J.l'I:m aeeesul la p:totru;ie,prllcum. ~i 1.1 cursurile d.~ clezv,oltare Jlro:res[oil:l;al~ oi'jll]:~inua.

AJ;€'mene,ainfo~'~l1;a,tii i$lU~~ oorr!.1!~u:k~ilte~le:nl!b!Ti]Qr~;p!mvid~a1·1 jprin manuale, il1tJ~rne~~pllbHc<.l!lji iltefumoe,.i'@vist@ pmfresionah~,. !I'~poarLe In ]eg~tm"d clLilwrudi·ert ~i ac:livitiMti di:SidpUnarej, _p['(I'gfl.lJme :refe'li~lI;)tare ia p1"eg;mti:reac pmr;esio~aU cOflti!.l!~li~ pub[~c!:!.~ii, presa finam~jarii !fi dl:! af:ac@rl~ilE'il8pn])J5~liri privind oer[ntele de. OOmlu1:ta~l'ta.de la c:omitdlJL~SI)eclfic..

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R.wlPort anual 2008

~

Audlibd de calitate in acliy,ili1~le desi,a§'lIJrate de Jill tale 5,i oni !!i,tn c.cuiltabilli

.A[;li.viJ~:lte\ll. de aud'iIt de' c!1li.tame imllllemenl:truUl de Coijp de peste"J ani 3. ,cumOsclWt 0 elr~te~e !iipect<lclru~o03id 11]J2!oo8~ G~!pitgd 0 impod:a~!Jta :lIpade '~n siBiteml]![ general de g;e$l:i.C.Th<llI'e a .p'l'of\esie~, 1n aQe!i~ seus, ,coil1dUoer-eIl.- Cciljp1rulUii s-a OO1lcelltl'a:t ,atenl pentm ]lllbunl.t~til"ei!J [i'.eSrn{lmentii:ri~ol:~ntemc spec:ifi.ce reusind momt1c<lrea ~. eompletarea ,Re,g:u.l!.iLm!e[iJJ,mlu] de audIDt de 'caUltate care a fos~ publicHJt 10 Moni~orul Oflcial ~Iltomiin~ei nr .. 47'2./26 i.umlile 200ft Al]idi~u] de ,c.a1:Mhl.m· etecmalI: deCbT[pasu[pmK~jivita~loi[.desfa~llF.;!liIede:mern.l.furi.a:sc-osJIlI.e.rideruf.ini..l!.e~ul de. eunoastere, aplieilre ~i r,es:pet'talre de c~twe i:Ule§li.ia ,a staedardelor pr{)fe:slQniiliIDe ~i a r,€g~(:'!fiu~mli:ri[ar c~r~ ve~. profes]a c(D<l]fhl.hiliID t,]l ansam,blul, ~5J11l" D.~ :asem€ll~<li~prin auditul de 'C'al~~i:!.te~nlffilJememtat de furp, afost asigurr~t (rum i'iiit:a:~](l~!lidl·idi~~:t ~1 ~uerlhilorprof.e&iD~li~tl~O]' 't.{m~bjH ~~. :!!i-ill. ilil1lbu:rn3tati~:S],~]tOt itu::.rtiletau'l::ilizatc;riloff 1:0 membni ofg~u:ilJlis:-n;:liulll.ill p:rnfesionOliill •

. A!u fast: ,m,::am:!ua!ue 3.624 de dosare ale d:ie!l]tiJor~ din. care: - :Ii1lis]tl.~e:a de ·t1neli:'e a. cOIDblbilHiitill

~ mJs,i.lm.ea de eJ!,';~j}l~na[·,e a cQnmblLlitat~i ~·~ni,ffiih:n!l!i de .ail!1!dit 51Iatuta~:

- mrusi[lilni spedal~ {,expe.rll:iziwntaJliUt)

-- 2. 7,231 dMa,~e

= 2613. dlll'SatJe

"". 11.62. dcsue

;:;::; 476, dC81:iJN;:

"fotal

INU,fDillll!d ,die' d'IliSB,re' '8J:;amiinsite· Tinl ,anull 21101:8

m. ·l.YII18liJ de examina'l'1t ,g 001'i!t~I.: .. ii'

mlSlunl <Ii!' I!IlJd~tsatota

!1m lun:l speebala (,el~ ~ant:ai!la)

Numarul d ~e!iJ~jlQ! pentru pliestaUile co nm tl iie roo ~jza~ pe ,ansamtJI u II mem brHor(;orpu lui se ridica, ladfra de 108.1843 pentru ,UIII'lI numar de! 1.8:40 de membriai (:;orpului (pE!'rS09rn8 fi!Zice'~1 j:IJj,rii~ ice) ears au foollll!Ja~]lin a:lrIl,a,~il,a • ,din calm, :

,~ pe,nlru seNici i conila,bile

~ pentru 9j(pertiz.e,conmbi~e

- p:e ntllU ,ollnslIJlta lIii:la fi'nalUlciar -lContabilA ~ifise:.a'ia ~ pe nUt!audi~, statu tar

~ pe Il1tru 'wv-alui§ri, s~udU de fez6I billtall9 - pe,WI'Im, altli1! 8€:l"'iIici~1

91'125:2 oll'9nrt! : 6. 25 ~I cliel'l~ ; 2.422 cli~nJti : :3, 584 elien~] :

7'03 e:l1lenti ; 4.431 crifi:n~.

'J !!]1!UD tseM:ai cantabile

• '~e:ili!W oor:lisLlllamr~'flfU!indii! Ii" ,oon'tahl1:lIIr~' :5 eataJ

'~eli'll~!'\.I i!~a:Sl!i!l!Mi!~

-IPfl~tl'l.l _ Y~llJ;r1, ISi'lud d fewl tltiitEl'

I i~iilh'i.iil!lhii :S,$fii!id

Cifra de ,aWareri la pres~~liile 'CQntabi~i€' ,P€:r~lliiJ ce;i 7'.84.0 de Imemblfi IlJa~,il iilill a:nal'iza se l!idi~~ 11i1i1 suwnB. ,d)e 39(U311S mii de ~le.1l. Ates't f'live~1 al,ciwei ,d'e af~ooi'~ ;;:II foo:trepartizatt.asl'el:

> se:Niicii 'Qontal::li~'8' !?I6%

> ccnsu ilanta Iii n illIfiliciarr oOf1itabili ii fisca!_fi :> audH sta~u~aw

;> eXiP€Hl,z9 CO rrlItabllleJIliI'dliciam ;:. al'~' aotivuti~

4% 4'% 3%

o:lo)'.c ,,;) 71111

llUfr,a de ii,fa!GJeiiill~ p:rest~~~ller Ciofrlt'iikillle= :!I!,UI.81.!i,.fl!l!!l1de' r~:i

=o.&l 1I1'1~1li ~ lmlfKliill'~ ~tI.iI li11li:1I!a

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R.wlPort anual 2008

~

ill eeea ce p'riv,~te 'H:::tJ\f1ib[t~at de I!!xpe:d~.d. cO'lll.ilIabirui. Jl]d.~,c'rn!!!:ra.. aeaasta ill inr-egrus'trat 0 imbun ii~lti:re' sell!mift~atiVHj Wll ,sp~crnal 1:lID m.mterrn@ de' ~O'llllJJlIllillicM@ eu .. MiuDsmnll J'l.I:sti~ej, I~ aeest seus Sd31 ,el3!iborn:~ Peeeedara IlHi,vi .. m.d, 'hiiittoe.mireoJ., aehrui.!l.~~.zai:'tHli ~i '!!:Dm~'[dcar'ea de ciittFe CEC\C.AR a Listeler 'expel'ljIl{)lr wntabillpe ~peci [l;~i~ri. lllll s:oop'Ill .sprij~nirii org;meruoll beneic:i<lre In mrp.J.icarea. lliegll,:l] ilorprocedufillle de nUnli]Te a e%pertiloF coliltah~Ii III entru e!~,ctuaf\~<.t 'f!xp~[tb:~lll][ cont,;dlil,e.Pid1'l di.a~og eo nst ant ~i [l:r~~(t!rn.\'lliBm, de am'bele p~t .si"l;ru~ pus la p'ILmc:t ~nfOcrmat elaetrenie 'evllid,e:nte 0e~1:llifiruJ.te de 'Corp eu 'flqlerfj oolll~a:bi1i ["fl~zati pe s]lGC~31i:zari1e ,rol'~fuc nbieetul ,m.:perl:i2lEiuf contaib~le'jludliciare.

tn, ceeaee prwvei[te ill1~,di~w de ciru~ita~e i!i'!Snpilli'a luc[.bi]or de lexp erti"lJi conta bE la

j~!!l(:1idar~., lll. :20008 ,i'lill fos~ pl'~entat:e de cli:t~e e:li;.]:ll!!rtii re:ontabnii pentru verifilca:re ~1·~ de c~itate lPe ~jJ]dia IlITlod.ului de res-pee-tare a. Shnd~niullJli profasirmal mr.. 35 ~i a i(3odl!llllli etlticnat;i!ornal al lU~fe'&iClrni~tmor o~n~3b{iH. 8.291 ra!po~rte odie e:J{pe:rlttid t'lotwt3bU£1J judi~iaf,i din. diverse dcn~eni[ de <!Icti:vjit:at~1 infegim:r:a:ililclll-:S'~ 0 c:re§h~ll'l de 25:96£iIDtii d@ iutw[ 200i7r dhtdl. [Iumlland Idos.mdm:-O'lcluse 1 a viza de caJ:it:a~e ill fost de 16,.165:1,

In urma rCof.isuitilril,o<i' im r~a die. definfutlvuea ell..']Jerlizclol' oont3JiJile SaJiU obs~:rva't;Wor flicute de cib"'l;! anditerul me c;d]!tatel:3, p[ez.erd:<ID.rea ~l1!!r~rl'rri.lJij'r. eMPe~i oont<iJliliJi <III!] 11.1]11111; Seo<llinla de ae;esije iI'Ie(;onu~n,dt\:r,i in 7B 8 de: C~llri tn periClada m:~aHzata, eyj~ndl::il~se ,3:s'r~el erorl ~i ~1Illa.te:ri de la mQm1!i~le IProf~siO:lJla.le .s~n l!eMaJ,e 'l":e pu!:earlili. eenduca 111. eonseeinte dm.trn rCe~.em<l!i ne(pJic1liIre.

- ln eeea ce pd\{'~e ealltatea ~'l!Ierr2l!rilor de expertiU eonta'bUl Jlldlidarl preeentate spre vf:rHiicare" ~-<1 OOifistat:at C~)~teIDeiIDrnl.umam~iIJ]i de d.o:s,a[i1~ re:fiicUilt.c: (78,S, tm 2oo8.f1l.~i de 5I9'5@n2IQro,])1 eorreomintent CICI. seAdereaJrJllI!ll.l'Ial"ulu] ,de referarte' intocliElite, daca. De r.a[lortSilm lHnllmim~ de 'eJCperti21eeoutabilev>ermea1Je 1(m.2:3 de refel.'~te'pe'll.b'u 8.291 de' iUl!d:riveri6el.1:~e [Ill :,llOo8., fal'ta. de' 128 de rofeFlII.te p:@;l]!)ku 6.651 de l'Ucrdciver~fiCElMm ~O(lq). Ac:est[<l!lilt d'~lill'l()J]m"r@.mi ea~ 'pnnbr-o ,e:r!l1unentili e.Oil:D!s.ul,t~R :Iii oDtnu:~icaJre a e;,xper\ri~ol!' ,cmrtabUi. eu a:umtond. de ,caUtl[~e~ S~3J l!'ea~iza!,t 0 Wmbmuim~tim al!!l1cduIDilliii d.e .3fuordai.."e.'f] dl!!l:l:tatHea ~I!roblemelot:!if oc:ifioe ;:t.I3esit'lIJ!i gen. dE]'l!.iI.C[~.ri.

eV'IlIU~i[ta AtLllliflI,BIIII'IIII,umi de' ifiIasare' :ildu~s,e~I,a 'V,il,GiI de ,calj,bllte

mmlbuli!allj~ilflei!l'Cidilirj~ h.l cdril'i;:u lI'elled~Ui ii'II 'iIUIU''!1II~Ii!I~ dlO:~3lrellol!' Ire.flu/le ~il a rrefer.aite'~oriimltiIlCIirI i,111

-

~~~al)

Actlvilate,a de evaluareeconomilc8'§ifilnanciarl ,I intreprinderlhof

Ad~vitate~. de ev,~Th!J~n'e' ecO\tlJom.iJcli. ~lfin[!jnda:rl a i rru~eprinde]"i~(I:r este a:I;II3!:n.~j~l absolvent;ilcm en ,siltJtrncli~ supe:~imllrn:,e eennemiea,

An~.Uecut,. c~Ut.at:ea. de eJqlf:R evahlab:Jll' aio.st aro~dlata dill! CECCAR alto)' speda1i~l] ell studii superleere eare 8.U so~id~Rt obUnerell!! aeestei .caHt~~i, exts~iind ]a d.i.l!ta de 3m dleoembrie 4.,851° de eJl!Jp~ ,ev,2lIilll.1.a~Clri 'iJIloo,sU.strali ThU 1'ab~ol]!" pos@;s(Hi.,rn:e ]e.git~ma:l:pi ~ruJJ.iSi~ de CIECCM{.

Com-fom'l s,taf~'ti.d]or raportate de 'i:lUIlI]e:, au f'Ost: i:fiI1il~rui~€ tm.'l ;evru,u)01te 160\3 perso-an€,iar CO:!·FU~ ai, ]n;i,~at ae~mli de Ie:o~abonn-e' eu ai!i>@datHllie ~i orga:!liS'lnele amerieane de ·ev~]'U~,i'e (ABA §'l I!BA). C!H'e<liU U[I 00] e.sa(]!~i<ll ~]lelJBJjltu:u:ru:ea SitaJlId~r,de]or int.ematiJo!l1Iale dee\faJuam.

Nrumiru~1 IpelfSOlnehlf' inSIRIli1e '~lnl e'valul.re· I~a ni'uelulll'finalle;lar 'C:IE,CICAR

.AJligei ~Irncr Bl!l!~ur~'tw

• CallarSlilil .CIUjl Gailali

--- - L","

MaliUtllne~ M1e:hediil1~i MiWlf'8f Pr.ahW31 Satu IMare'

------------------------

R~1:port annal 20108

I Anul2:ocB a 1~1a;liCaJt

o Cf\qhliffl rnmarciII.hili. ,~1~5:t

'~ __ . ........ _ canti:tativ~ ,dt ~i ealitaliv

tntr-tw. domeniu I:€!Jt':Vmlt I ,e~me' priVI!t!§:te "pdjini.r!l'!!(iI! mem.b·rilor Corpu h:l i.. ~.~ mlum@ nm'f[lI!ele~i gh.klllliJille de referin'~i in adivita~e:ll, PI:(1~~Dl!i!aUi.

Prill. e~(H1nd~e depuse .n.umnl e.xisbj, ndclu m serv~c~u car'e PQ;;Irte n prestat de lUl.eXpert m]ltab~] san ds Uri l!ml!ltab]m

.!I1!l!.!Itorlz~t~ Mli!;! .s;~ n~ .a~bi IE~II "B~Miia." :PfD.pfi,e,~.cli~~.

standardsle de lueru, de 1-e!11 e a po r t a r e ~i de II

,compornmIe:I!JI,iWll dcltlL.em:J:ililllll.

(~,( )~T r'\!Ii I ~ .IT/\TE;\

....... pt'J"OiJ:H ':'0 ;JluutHu~ ~nhDU·I·O]m·

l'tlNT.<\ H ~ LITATEA

i:\IH·U:'l·if.Jl ~d :JIudi~ul af:.!ll'>rdhn

l.'i!eniciUor pTof~-slonale .

. Au fosi editate il7ltnd,llri de carte de sp~,cial.ilitiilltJ1!',precum ~i revista hl.lITlar<'i ",(lonr1tabil~~atm, ~~pe11.iZi:li. ~,i AudJ.ihll. Af.a!cerllor" lmp.lieun§. efill. su p]bme:!]ltII:.dI!ebri~l;rJ![]lIl.

Re-v:nstea llctnll8Jrllt.fl CECCAR. este ~Cfl~djb,t:at.i anual, ~n'l!eiPMd C1l OiIfili1l] .2005. de CNCSIS, W e<:II,tegoria ,ie" .~n ::H]o8~Edllilittm'a CECCAR iii dl'!l;'e.mit JJ.1[l)lIDlhra a Asoci.apern .. EdfloriJor di:lI .. R.OII:l311]<1I..

-

~~~al)

:in 2002 ,00~CiSt edlritaf.ti CI sene d.e]ucra:ri pl'1ofusiomWle d~tU1Jat~tuhncnl' p!l!1(dl~sion;~~til(]ir c@il1.ril:abili. dmtre Cllremen~~filllim! .,,[[ntrl!)dUCie'I:e~n expemza ,wntabi,]Jii §1 auditul f:il]Janc:iM''',. eruti'l a U-ape'vi~llit~ ~t ,ad~:ugiti;: ~a~i:t;~ lii diagnJos;ti<:6n!iJinica!1'~cg{f]taIMr\ editiaJ a U-a ffi\fi~UI~~A ~i .adiilil!giiti; ,,Si:nt,ezl!:, studii. de CillZ ~i iltene :gm:illa'llri\imd apl11Lcuea IA..S (revll:;tm.il:e} - U~.I1il" vohunal ru"; ,.IMtrnmeu:t!e fl[iallileti'll'e~ tratamente ~i Op~hl:fi~ ~ollrnbme";" bl'~bilt'i ~i srudU de Cl!i~ priVmcl :u::oes~l ~a stagiu pe!]tn. ob~ine~e~cali~~lJ)tii de expertcontabi~ !j:i de contab~l nto:r~t (cadrol genexalr~ , .. Programui National de .Oe'z\·olhre P'.mfesiCiDl31~ tCQil'i'l.ifiiiLla "; "Dh) ]ucrarH~ eelul die-a] XVU-Ie,a ICangJes alPr~,f,es[e~ Corlit;aJ1i:JiJI!t! m.I1I. ROliulma."; ~Re'gIdameniit pil'~\rind e:fectuueill '::i'ta:~Jului ~i examenul de .aptitudini invederea :1!QCce;'i)u~~i I~ cIl!iHm~eiB! de ,eJ([Imrl: oouitOitbil ~i ,eontahH auteriaat", ,~ditia i1I IU~,~. fi~\f:i:i':uU5; ":Eruemen~e d~ do,etrinA ~'i, d.,e.ol:ruto~ogte a pl"@fe!)i,e~ eentabile" etc.,

't :::. --

,t' .

~lf, •. -

......... ,~---

..... U.I

-----------------------------------------------------

R.wlPort anual 2008

~

Pe!l!:lUilJ a s,prljin~ proresicnic§tiioontaliliJi in :re~li:zarea mis~~I1~]or lor in eeenomle, C'E:CCAR III continll1al SapU1JI3, la ,dlis~ltie Sita.ndaooele ,!iii N oemsla de b;!lcW:11l sub funna UlEIDF' gbidu;ri. de.aplicare a l1o,lIi',m,elotplro:lies~O'[[Iale~ ,!8!rmdiaM'W: proiesim.1Ial,I'iI'I'., 2:1, : Misi:nn~a dct;i,[I€[re OJ (jD:f1l1ta.bili:~i,t:ii, wtoen1.rrea §<i preZle[lAt.area .sitn~~mi@lr f l!1:itncialf'e"" editi3i a Ul -a, re~_zt!1jtai ~Stand3i:l"dh:d profeg~onal,lU'. :~.2.:. Mi!tu!II,rnne<l: de '~ilIInrlnafe a, corutHbiIDjtati~. intoc:m.1:lrlea ~i preeentarea rsitU!I:'tili:ilornmlrndl3!re-" _ ernfja a. m -a,rnviz-llit5.~ • .s:t1tm}{LKd1l)1plrofMio.l!'i<ilrn:. 23: AI!!'Ii,vit.Ji~ea, d:e, Of!~:lii@ill' m soc:if!ti1l1tile mme:r;ciale", ed~~i.a a I1l-Hj l'evi~uitl ~i ,adi:iugiti.

1mIIImII,. ~ IllUlfilUlc.m~

o ]n~ens1t Imed~tiza[e ,3i::!icl,j,Viita,ljlol' Ol'ganismul~ p'oofesionruJ CEiCCAR m kist u%.t11za:tl1 :prinpa:rl:lcip.uea la l'al~ de ctlil~e .§i pw:esi en standsmi de cme ~:i .re-wsta cmganrnz:aitrl!!]D c]jferilE o!llll.§le,~de I~:riip:recum~

1,,, . ,"r .. ~" .. ~ ·1-' . . ·I.JI n. ·te 'r ,~1i,. .., Ii!"

• _ aJ)j!;ll:ll!md~!D:![Ia~lona._'~e .... :u: ,,"lL..i!lI,I!r1:S-lilr,a~ovj

.. , Tir.gul dI.e (';rute , .. Cal'iiliWl]Ja. G-a.uc1ieam1lJs'· - Cluj;

.' Tar~l .:rue Ci3J:rte ,~!Ca!lraval]a Galu:lJealll'1,lI:S;" ~ T~n-I!~mlI"3.; . • Tirg~l die >Carte ,..;Libre'x 2oolf'= l~i ~

.' Tiitl.rgill11 clJe. e<lne .,C!l[[!!vana 'GaudieruI'llill1.s'" - :1nb,iu:; " Ti~"~] de CliIl1e ~~,{}[lJdies~ 2oo80i-8uC1!.r'~tffi;

• SruJollil:ld de Carte ~iPI':~i,J!w:lp.rum:" - Elltnre~ti; .• TarIDJIl die CaJ:I"iI:e .,J'!lIi!e de livre" ~ CI.mj;

-

~~~al)

EfurtJUri]e s.us~I!u!te ,iii ,al1:i.ei.p~T~~e[dlt1li11ii CECCAR ]atargurlle r.),a\~o]lale ~i imroomapoItaJ]e de ,e. arte ~t P'L'eS1Ii au ~1S,t rnspUHite p(rill hlcluder.ea m cirellito:l run:berl'!:a'tklll~ 11] '~j]rguw;i]of' de earte, pracmn ~dp,ri[iJJ obtiIl!e~"e<lL d.€l rnmmemase dip~om!~ de me:~it.

T

•

k",L

HiJ~~~ l~ e.1E;tL~.lI"'.

'IIi ~

l!m!rJII:EUM. ~ ~M_~

...

"'_~fIIi'._fl""'. --: _ OIl - QrR -!lO

.. ..-

tn r~g~~ml BlffilHotee:i:i ICECCARalll fost i1H'egi.stw.a~e~ 'IDIl 200'8, 1.2.14 die :Il!oi, tit:luri de p~]r!dicati~~!I1umim] CB~O~~ ilinDl!!g~S:l:raoo de hi. Infi]nt<'ll],8<J1. Bib~inl:ec~rn CECCAA a]'I!JITI!J;;and.la 9.047.

Bi,M:jio~eca 'CBOCAR de IDa i!'!eruu1 centra] a kist vizit,at~ de pestle 5('.1;0 de c:i,tru~ori eare :ttl! m..promuliat ci'nti ~~ teviS~Ill.

- ~i~a ll1!ivehi~Bliaje]or C~':rpuJ!ui s~la~ amenajat "mmib~bUotec~" lu indnta 5,paUml1.d

.tdLlm:ifi~5,trntb .. p:rapl~1ll uede, ],a iatrare, lfilciLn,ti privirile vilizitOlJ~o[[i:lor 'w~ecti<lJ de ciIDqi ~iil!J.r:late:ri,;ID,]e didadke edit~te d.eEditur,a COiriPuhmp.@IJlih'iI!!Ii lJZ11!iIl pr'Dfe.slion~~HI.or I!nOi[lbb~~i. remfmi,

---------------------------------------------------

R.wport anual 2008

~

'Ev.den~, membrilor CECCAR.

P·o:trivi~ legrui de o~ga:lliZ[llie ~j ,fumct~omarce, leviiclen~amemb:l'ior CECCAR se tineprin untemn.ecll:iui 'l::3!!bhllul.m C~rplll.~i plIJIllil].icat irJI MpuJiiunrm {)fic:ial:al Romal!dei ..

. A.stfel, l!!i data clie' 31 de~eul]Jbrie :2,0 08. CECCAR iii! :[IilI:regiB~r3j'~ 304.324 cl],e mambri, di n ClU~e!

- 'e'Xpel1~ contabi I i·, ~~b~['-pro f~SJQl~i~t i

- OlBg,ajati

-(lo[ll~tl!bUJi o:motiz.9:~t - ]ib~r-~m~:e~io.[lJ~~i

- a~,.giljifl i

"·!iiC!ci~1~l.i c IJ c9:pitll:~ ~nai~. :sanm m.I%.11 ,-fj;QCie1~tH cu,~aflit(l] ~UloJ~~on

9.520' I: I. .'091. s.ess 4.2.88 74

6.26~

Tab:lo'ul miembrililor CECCAR 1181 31 de CIS mlb r"e' 2008,

-

~~~al)

:in aeos, in unnaexamennlui de. aptiturun~i ol'g~nlzat de CGOC'AK. in perieada 22 - 29 i~ll1ie!, 8iupJiomovat S.003 c3tndidati, d~n eare 4.0{)'2 de expeIiru ,colltabiH.!j!i g4l de 'Cl(J.ntabili ,3utorizatj .. D~n. eel promovati, pimll b. sfar~itul an ului 20 08 s-au loscris ill Ta!b~ow] COlrp'lim:ui .f. 062 0xp,e11i oafll:t,albHi ~i 94l Cio.~ta.~ili autoir~ai~i ..

La ·tel ea. !i'~ in afW~ ipreeeden ti, 20 08 se ~'l1cbeie ell ~). ere§llttJe.re s,e:mmlIDficalt~ri OJ nnm,irumui demembrt, nlentinandu.,se~ uilltrend. ascendent annal de ,ap(folXimati\" 4.,50,0 membd, perso:ane fiziee ~ijuddice.

E.volu'1ia nurnarulul rnembrilor CE,C'CAR lntre anii ,2006ii 2008

PClI'1;oane [arldlce

• P'lJrsgan e rlll:i G~

'In TabloultCorpuluii in func~je de n~unind mtmbri]oir a.clivitpmimele 10 locurw sunt to eupate de fmaJ.,ei~e: E,ntruiClll"E:§ti - !g'.5S:2 11lembrmJB,ra.~o't -l.7419 membFi~ Cluj - 1li-416 membri, Arad- 1.:222 membri, Constanta .. 1.20:2 membriJPr,ahov.a .. 1.160 membri, B mor - 'g87 membri, lYIure~. - 969 membn, Vi1]eea - '9 DIS membri, Al'geEl - 845, nle111bri.

-----------------------

R~1:port annal 20'08

Filiallele CECCAR cu eel mai mare numalr de membri activi

Argel 'Vile"

Mure, Bihar P,.hoy,.

C'O'''II n\li Anld

tTLll

Blfa,(lY IB~clilfe,tii

--------------

. J&" ---...--- --.. - - - - -10- __ ~ , ~-..J- ~._.

IRep:artltia lude'~'lot ln tunc'tfe de numarutlt de membr

II B. . Cl'~t, 1lI(!\'., -.-~m.m.~, 'Iii~

"'""l ~ ~tfiIN~ ~~

-

~~~al)

in functie de staturul pf1(D\fesicifl3il .aJlI membrU~Jr .acth • f 1;)1 3,~ deeembrie 2:008 O:~rpu~~'V'el\l i:ru:'BWl'>bOltun rnllmir dc:l9.5201 exp~rti llolmil:ii1hili liber-profes~m:l:i~ (34% di:[l.~(Jta~l!II!lmf!!:rnulbrilor)' ~i 11.109'1 ,experlt~ Q~if[t~litIm .~fll.!l!jati (4(1%d:in~()t!.aillji!l]ll!lemb:ri~ol"J,IP(I-eC!Jm~i 4~288 !l:onlabLH auooll·iz3~i ~iber-proks[o~tiJ ('1,5% ,din ·t~l:.itltll membriJ:ol')~.i 3.0:83 ,ooliltabUi fi.t[jt:odz.ati .. ~m.g:ruja:tm. (1[%, ditml ~otS!1'l.11 me:lU lU:i]lIi)if)'

Exellcrt:veill prefesiei d.e e.'Iipen C[)llibllMl ~i ,c:ontmw] au'toriza:t se real~. Dillmai. 'in baza. il.an~d:irii vizei :~~ autmiza1j.e:iI3iTIlllale defun.cponam~,[n ccmdi~lrile p~!eVizuitre de Nonne~e CFJCCAIL

Structura membrUOF' C.ECCAR in tunc I, de· statutull profesi'DlTlal

-.. ~

11.oD'1l. lIiOo:D'!iO H.D!)'1 ~

R P 111 fa mernbrilor CEe CAR pI! sexe §lw \t rste

1)--

-------------------------

R~1:port annal 20'08

Ac!tlliv:i.t:ait'~;ru.mml~.n<llti{)ll1Oda :pe p~llrs;ru] .1iII11l!D!IDui2:o>o3 a.fest ]ntetlm~ CE,cc..\R. fiimdpr€lZi~I1Ii[ la numeeease intnrni'li ~]lmamtfes,tliri orgal1lizar~e in domerulu I, ],Jlmfies,lei, ,oont3!bi1re ~. carea fest ,5o~~c~tat sarep['Iez]uitre pl'Jesi~.oontalbili d:rnn .Riffill.lJia.l1!Ea. De ilISe!lnenJB!BJ~ CRCCAR 8 loraaJni.ZlIt iL1l. ~<ITa 0 sene de evenimente ilIDilem;,j,~lgnale Ittsemna:lte.

intlrea&aiilctivitatJea avut ]a b~ll'..i ~'Il.is'lL'lri.1e s~8bH[rtte de rCo:medJ1~a Naponali ill. ICEC'CAR, potrivil rl1iJ]igil'.~mu]ui d@ ao'llv:i.t<lL[;e apl0IJbaL

AcpnmHe intrepilit'l!Se ~~ rHZ!lTh~'3te].e '[lbpnube de CElCCA!R lfl vede:r:ea ii!U'ld21?]ir~iriimlis1!.liri]!I]!r mtblilllill~ de ~'onE~rinPt Nati~?;ali p@l?rin~]Wl<I1e.le obim:ti:ve ~Jte[[m'1¥O'nate .ii11!i1. ~~~~utmat~'iu·ell,i:l::

J.rll:tell:Fti,MNNll ""l'l"op.,~l1lIr ,eu Fedemfi!(l.m.f;~f"n,upflliJlI!,alti~ ,g ICoHikdldl'€j,' ~ .IFA.C

.' [n~ep.and. en ,anul.2:oo8" CECCAR are dOl. [l\eplle?.e'n~aJTIp tm Comitete~e IF.'A:C.Es~e'vorb!ilJdesl)(fE Com:itetrn]Pmf'es:i~l]Jiiiti~cm C(Il!~1JIt3bm. .fulgajati· :!i~ deSJ.neComli.tetll~. .P.r!!l:ct~cllm· .M'~crn. .~] Mijlocii .

• ' Rep;I,,@21enm[J!~ c.f.iCCAIt aup.EI!ilrticipat 1<JI. i':l:lli~iilrnri.ream~mbrihl!I· eTIrn~iltemlu~ .'AIB ~i a l":on.sHimi:o:r de .Iil,edalit~~e~ eare s-a d~ljrnt~a J ob.tUil.n:e!ibu rg., Afl".~ca de S-l!]iI. m.p.e:l'iocada 29 If!:!lIn1e-3 aprlUe ~mo8 .

• 'in pe!i1oadia 1-5 ~ril~e 2008 a, ~!!11!lt lee mntilnire~" R:egiCJ'l!l!W:l a Pr'~edirntil.ol" .lji .m:ret.'t<uilm .:Exrouti.ri ,a~ organ.isIDi).l!'llor ~TIIJ}@u~llrt! IF Ale Ea. P~:<lJp!, C€!hi'El,. ,~bl. em!! CECCAR.. ,a fast r.epnl~llt3!~ ]a re.ellmai. tnru~ nbrel

• M:npm!tn<l!da 6-8 eetembrie 21008 a nVlillIilI 1'G}[! la .. New Ym:k in:truJ,nireOll Comi:t@hrn.]ui .PJ:\IB~ la eare CECCAR a p.wrtrucipa.t prim I'epr~e:rl'ta[l'~ti. sili.

2.,lu~:, · hi. anm~ aoo S~ CBOCAA a. fO$tlClepre:z~nt<liit' 11l1u:C'rhirne IGTiI!J]p~lo':r de~il!rucm3J~e FU, pariid[puduse in tetalla 15 i'ntil Niri ale Gl'upe~O:l' de h.lc'l'U.ljw la3, ~elec'{lnf'eriD~e"

· 'In p~ri(]lilda. 13,-14mErme. CfJCCAR ap:arti!e:iparilt la Srumim:ttW orga~.izat: de FE,E; euprivire la

pregresele UE! ].31 :BrlJ:xeW[e,s'1 B:e\gia. -

· h diI~3i de 3 aprme l~ep:l'ezen:t3inluj CECeAI. Ili pail'!iici~a:t 131 m:ntiii.niliea N'omlaruizarl:omm:' de ltudit Elu!opemi «lrga!"dz:aU d~ FEE la Bru.i.,;ia~e:!l.

"~-[I:riie[e de i1,S: ~i 16, mati :2.008;, CECCMl <li. O:~',g<'ll1imtl em sp:r~j~nul l¥~dera:ti.e.i .. iE)fpeqilcl'. Con:~abiU .Eu]',~pen], ~o~i.lJ e"re:mme]lt~ lm:p(l:l'~l:!n~e pantru V1!5!la ecO'~(muci d.~I! !R(lima:tua:: eDm@ll'wta ][1l]t~iiLfiomi.~a de Fiseal i~3ite' en teli1ml3. "Proeesul de :simplifieam In. fuoo]itar!)e<3! eU!l:'OI~:H'i:.'111~: :p~cv,ocar'i ~.~ (I pI!'J:rhnl [l~'ti .. ~·~~.La:rns are a

~:~:~~::i;!I~:~~=:]~

eu .e:xpu;~mp@ ~em.3! .,.1' A - p arte a.e r 1m p r o e e s ul

:, .lj'f:i .. ~.. • 'L. X ~ • .,

S]11l1P]1' . Cii.1fll ~l lUI P~I~~t~trul"U

tE,boj!:lli!!.~ieifi8'C:'dled]n .RomAiI!li,a".

• C'f!CCA...R a fest repfe:ilenta~ la eel ul!ai inaltnivel taMi!!sa, :rotundA pdrilld f,ernmo~t:e:ea c~~ificiilrilor p[O'f€Si~[!J!al!~, Oltg,<I.Th]uti'i de FEE 1m .1l7 iunie, laB,rtBiXe.]Jes.

· In. 2!D~1illlie. CECCAR 1!IJ. fQs1t r.ep.1.'e2lentat ~a. CO~C1fedn·taFd\;ind redlu::e'Naiulverilor .adnl~nUtrati.ve, c'l"g3iiDli~t~, ,de FEE ~i iQomj~i:1, EtIl1:0ileilni'1i la 13nDIJeUes.le.lg;ia .

• ~:n 31 o~'l:omhrie~ CTIECClctit .aparticip1Bllt prin reprn:zent:a:IDbd Sall ~a Intfiilluire<l NonP.laliliaturilor de Au;clIit Europeni cn:,g:rJn~za~~ de FlEE 1a Bml'!)el~es,.

• CE!ClCAR. i'lI prurt~c:ipat 111, CgDf'erin~;;jJ de Regl.emenrnrn:,e ,iii A:ta,mturu1lJi orgiiUlimtii de C~Jtr~ FEE lint Bwmelles i'n perioada8-9 dece'U~brle,

• CECCAR a p~rdcipat trn.1B deeembue ]a MUlDiMiell GerneraUi il1.fEIlE: de la BooJlileUes .. s.fn:ltensitico:mili[ rc~atii,rair C1!!I!.M8BI.MSCF

• {lECCAR. a p"artictpa~. ill :p.erioad:a 1 1-1:2 septembne, till ~liillll1i:reH N~n:rlaltzcat{)rn()ir~1klil'ldi,ali~ . ,org;anizati ,de ciih@ tl-\SB La to!l1nr!lJ.,

• 'Iuc.epiind eu ~un ill:~ebru3irje a 3!luh1i2Jon8l, CECCA.R a f05t~:m:[lruicall wn p:r,@~ed1l1 de comolidanll b1 co~~:bomre ciirJI. lASH 'i~ CE, iit.oe:s~at P~uJHliilla:nd. trad!iCl0eilleiiil ceLoi' .58 de standarde ~ru <CCI~abQrarea el!J[)G '['railu(l!l;!.t:! dlin cadrul CB. pefWID111 g~sirea Ce'~orPla1 b~ne s:oh~ipi 11]1 tl·~u:il~lcefeilJ acestor dcu::lmleInl'te de specru3Utat.e •.

4., l:l'ffeit1S'i!pC'at<'0f111"C,laui,~ul" 'C1~lJ:mfvRM;uu,mllirla

. I:n luna martie t .P[~eclilllte]e CEOCM <\1,-31 intalni.t CUI oecbipl .. 1]1 B~llci~ Ul)l1di.a[e~ in ,cadwul unelmisiuei.a 13M. d.e smbi]iN: ;1I:iJlriei dig L'Up,rindem a :<l:ctu~]izirii~O.sIC.

• ifa! 'hLm.~~~m (:JOClCAJt.a. comp:te~3i1: ehes .. tionJI!:Il,e~.e prifllliite diin p.;;t,rteill B!illldffi MQ11dhiale - n emIPifcirrte impDI.1:a(ll'~o\'i in misiune3i J,im~Ji de aetualtsare a proweclwu.i Hose.

s.AZte' Dil:W1!~fe'sti:riJ:n.fil2'rHo:p'lll1!a~f,'e ifOi' eUI"OVII:!l'tlf! ,IlU ,oo.'nl!' CE,'CCf.:U'Z' a pUl':ridpo:t :Jill!. ,lliI!itlul

In ,dabl ,df;'! l~!hnul!'lrie a fest org<L1lliza:ta~ l!llJ.I!;UCUf~, .~IIi.tilml."l!1la. Extr,tll!Jlrdili.<u:,ij a eo:msiiilli.ulu:~ SEBP:A:D.

'lnperioada .10-m:l ftlll1ru:ade, Pir~edin,b~~e CECCAA .!t. plllrtkip;rui lot. in~~]ll~eil d~ ~a Ro.ma .• t 'CO:QiSil~~lu[ ~i ,1!i Comwmepl1uru Ull1ec~dv ,a:~~edlerati.ei Expe~~t~]of' Co:n.tabiH .Meditel"am:leen~.

'in 7 m~:rtie ,3; avut lee la Orade~ i.nt!lnirea bnaber.al~, CECCAR=MKVK:. unde S=1oli1ll.l :inilil.'l~ d~:scil])tii '[]l \~sde:re~] :s:>euln~rii.1][I11fu norui]CiOlln d@Goope:rill1e.

'CEOOCR ti1!.p~c~pathjj (lo[ocv1lJill privind .In'fQrnl~~ffiafinanci~rn.~] crisa pi~te~o\l"; nalle reg,ut~ 1.IDil.mat@!t'i@ .d£ITailllPtaF<~iilIJJtfiful'1ilJ.i7i8mwel!J!nJ'epMlSl?'· o.rgomiz..'lt rdlg[,'}\Ead@lIlli~" m 9 apciID'ie, l!BJP;;I;rrns,.

in. perio3Jda 1l0mU apri~i.e, CIECCA.R a. flJ!!l~ fe,~[IDI~flt :13. Acl:unru'ea (~erl!eii',1IDi!it a, .IECGI cO'iiii\e 3! ,ill\'iIllt Icc la .B~Qel.OiI:Il"l.

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R~1:port annal 20108

in perio:~~ 13,-1.5,apriJie iii i.t\l1It ]fi(: 1 a Vat~v~iiiJJ. POJOIIU~;;JJ. bttillllire;\ll b~,IiJ.~~ii ICEiOCAR:-U:BR, ill ,c3ldirulcirelil, s-a sernnat un <'IIcord de COO,enllfe unrece~e dQui ol'gamzi},tn.

\

\

rnjperioada 8 "'9' mm'JI'epmZce.:Ilt5Jl!'J!1jThru tCFJOCMt !B.1iD. p.EI.rlt:D!cipllLll la iIDiitamliID:,fl'f1 C(m.slUnlui. ~~ a Aduna.rii GeL1!el'arne a SEEP:AD, eariL'e <I ~wt toe laIstanbul, Tueeia, .

tn. periJOllIIdaJ 29'-30. l~~ :2!o().8. ,e!E.CeAR ,~ p::l!!r.tidpat la int\ilnirea" de ]~ ND~O'Si;~, Cffip!ll'u, Oil Consiliului ~j a IO:n'm]ljj~etu11llli ENiecu.u.val :~:CM ..

in pe!!'io~dat 3~4 ill!~~ie, CBCCJ:\..iR:a p~:ltj!!i~')~i!tl!l Fornmu] OECD 2008 @f'gaJ:nizafJa r,;)ris,

in da:~~, de 4 i1llluie. CFJOCAR n '~os1!: l'l'liHl~e:z'll!!;l1talt Ill, 'i;n;~~l1.I]Ji,n:<JI Gru.pului ,Eili.uburgh care a fest 'OIrga~iz.a:t:a, in Mad,rid.

in 'pm'll:m:d21 ill:2.-114 innie, aavut ].oc Ia Pr,aga looiDfi!~,intcl, int@Fll:ar~ionala, .. No[p:lTI~ociill. [lJenl:ru.

p'r(desi~ deaudit", ~r:gM:li7.1iti de CACRi~ Gnlpllll de la Vi.§e,g[[.;ld. . .

In per[Q~dal~oi~.1].ie-lLi:W:[@~ aaW]I[ ·~o~ la!!!!i~ r~~~~:---~::~ M.I!IiT'fi rnttlil~.llLea ·~ram.:sifroll~a.hlilra ill (I'rgil:lllzat.ii]or CECCAR. MKVK,", ACAr 'C!l.:1J '~eIU3i ~·ement.a:rea prof, eoutahtle: p'fQvocliri OOf1J.tl"QVien;e~.

,F! fit ediJJ'l.lifll'a CIEiCCM Prof. 'III nlv. dr. Man n lOmal

. in data de au lulie, CEOCi\R a JHl.r!iciTD~t]a ~ed~fI'~ 'CQmitetului Oiretitt(l1' C1LIJl.~ 'CM'{: !,li. avut roc: 1 a C.Ill"I:<!,g;ena de blJjiias. Columb~.a,l!lOOdie S-81t] m~tiat: diseutii eu pr:i.\I]]1g la orgauizarnOl. U~:] leve~ime!fil~ CIllLU]1\1I BIIll:Clll[\~ti, in :2009 ..

_

~~~al)

Semi n aru~ c rllal~1zllt de CEiCCAR iinl malal):orafe Ciill k!lBR:

• (:.E!CC!\Jl,. a otlj;inb:J.t 'ilnprce!,ln;1 c-ulOBR .slllliD'ljll<l.:rll:~~olmll.u:o "Proced.!II.lI"i de 1e:fi~CtU<1~ a mis iun:i]or de aucl.it :iliill '~G:lI!I:foml]t;,j'~e eM, Ui.A.-urite, eveluarea ~~ dtlClJi~;I1!J.lemJ):.ru)~a riscu.111l~ ~ la MamIlla, hill perio®:d<:lJ31 i,u~ie~ I ~yg!l!lSL

• tn data de ~,O septembrte, tCEOCAR a :p.~rt.lcipat pr:tn represenraatnl S~'ll ]0 h:rtah'tlrea lmrmaUzat!JIirll~il" lil!a.t1i1),uiIIi]i de standatde de laPa:l"is,.

• P€ 1 Qe'l:fim.bici~ a awt: lee la .. i:lt'tl!Xelles. ,:liun Ii1DE.F, IQi~mrz...lti d~ FEE ~~ flHEF, 'lit C<U'1e CECCARa f(D!St repIiez.ellta~ ~aliW]vel t'llalt,

, in peri.oadi;1i 2-4 o~tQmbrle. 'CBOCAR a pa:rt[cipat la eel de-al 6.3'-lea COlrrugres al aECI cll;!JlIe s-a d~slii.~[Jrat la . Paris,

· tn d"lfta. de 15 oa::;t.QmbI::ie $. !:,!,'\i'Ut lne la .Bal~e T~~nad, .RomiiiniaJ., runtiUnir,!;I<!! b]]atenliili C~CCAR= MK\l'K,l.rnd)e !HU1 derulst dtscu~.i ou. pfir'fire 13 finali.zaroea iJlieorcdu]ui die OO(lper,He mUoE:! eele doni oiFg;amza.t~i

-In pe[ioada :291-31 octom.brie S~ pmkipfft la a XVll-3. ed:ttlea Congresu]lli. N~~omal C1l"gllioizat ],aVale!lIlC:ia de I:nsntuifuhrul C~IJI:mrilDr dillrn:J. SP,iIllruiTIt, c;u~:emil.,jl.,I;ldit: C~t,ef,ei!lvallJicii" .

'L • ~ .4.. 'L' F'IIIIl"""C'AR . -. :ttl' - ·t] ·.:11 -- -' ·~gA.R· -' till d

· Ut ~ru.n!!I:-'!l3~'!!JI' PJO~i~W}li,!Ine, """~.... _-'_ Ai p~:r, __ c~~a _a cea.lJ!.!!ie-a 25-a ses~une a ·_c argam11Z~L·_. __ e'

UNCT AD ]011 ,Genev.~. J.lyet~tI.

· c.~CC1\R ill partidp:atrna 'lntIlLI!lJ1re:a CO[lsUiulli1Ji Director C1LEA, orgalIlizati.~Jl pedoa.d~ 7~8, nolembrle ~n 8am'ta .Ma:ria dleifo:eirlil., I'~n:tugalia.

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I Ra j)ort an u al .20(1,8

I

• ][1 :p~rioillda 1,8-2:1. noiemhrie., ]'elu~...mta:m~~i crncCAI.. au pmi'e]pat la ct': de a .II:X-a ConfClCmitii InteT:]];a.~.on~la. de Aud.it or~<I!ni:zaD1ta de eltre .nBRla .Jacm,il!EJ!.ka" P'o~o:ma"

• CECCAR. a. pillrtiicipat in perifladill :27-~9 :noi.embriehl! AdlLm.ali-e:,a Gen.ef~Ui.~i la ce::! de"-awm=~ ICgn:r.erill1t~ a FCM, oli'ga~i~oo 1.1 Paris .

. til data Ide 21 da'el:D.l~Lui,e repl'\ezel1!taril'~ld 'CECCAR ~ parliei,~t 103, ,Ad.Ul.l3i~e!! Genel'aUi ~ FIDDIr,f'~ care ,<Ii a,'ilUt lac la DakM. in SeDe,gai"

-

~~~al)

0 .. \ ~rnn,LL dt.:Jo (1 Il1I ~.I ,lC. la d.:I~1J d e 21 s~p~c.m bra C' :I. '13 ecenn an, hi ROn:iiinHl.p rtl rc~im'!J~ ~ u cnmu !:J,IJ!

OOt.MfilH i::'1, ::.Eilibalor..::iL: LU.tEI, Cu lJCI.:s.t prilej, l'ullSIlid Su,,~rlur uJ L'tc['CAR tI ndct':.;)] McssJuJ dl~ Uli.11 IU~ unuror priJl~ilUli!;tl~Ciir curltllhili I umani:

"Doan_ii./Dlomnulepli!:!:lll!C_id!iIilr!tiC!, D03iRUII,il/Domllw'f! me.dml' ,ex>@C']jftji\f.~ Omnr~~ ~,j, distim.~i ~(i!n~l:ftbWi p:N.{'CSiiD:oi~,'li, Stimati ,oii.:!:ipelii t

Il)O!3iIUDci:I.i).F"~ d01IJlllmibJ:iIl'~

N e .reviQe deoseblta 1ll'!1oarre ~l bucu:rie de a '\f,j} tra~£~'l!jte M~~jnl Co:n:sHiuh:d Soupedow

Ill] CO:D'~:[I1:w Expel"tiior fiI'Il't:ilibiH ~i, Cont:i'llbilUoll' }\I!l'tori2;3l\i run I.(]Hl~ni~, ,CIl ecazia m,a:nil~.stiiri.l:o.iI':' plm~ejni:~e de «Ziua Nat,i.QnaJ~i a Con[<libiluhl'li Rom an», s.\trb:l1l:Oli'i~ unUM in aeeste ~'11Clln.e'nte rua nh'e~ul i:n:weg;ii ~lri., prin '[J{rgiil:'Iliz<Il1!:.:J. g~it.].olllat1:l!. ,de oCtnpuJllE.xpeqilor CO]1tab~li ,~i l~rntlil'biU~Qr Au,ltorb ... 'J:tlcllinRom i_;nj~.

tn. ilIIce3isl'i orn.o:nd:il zi, co1mJ.d clJIl1Itl.'lbUU ,dJin j1lJil::l'f:~ga~ara se stri.III.g ]aol.alta pentru si:rlbatoarea lor Jlat~o:mali~ IConsUiilcll S~per.~~I· am CECCAR. ,do[ii~te sa tlidl'e~e tuturor ,con:tabmno:r un mes~j de i~c:rBrn:em in c<I,pacitailte3J cl.~ a face f:a'tipmvoealrilm' eu care se C@··ML"llmltipwfeSli,jj lli~~.

~D. 3,cesb!m.oll1Leni:e trcbuie sa. fie t-Mmirntw 'E-at de ~mpCl!!'taJnt este ,s~Hnl,u:nip~ sA aS~~lJ!f',Ili!1l. tmp!!lel!.l!ni ~l'!i~il!itea va]oOriloif dirnpmfesifl '~xmblbmtromim!eudiJ, p[lio:fes~e !!!J'IJ 0 VilL.st.1'i ittr<ldit~e g~sti.olJ1a!ta de 'Colrplilll~IE.xJn:l1~il!O'r ContaJbi.li :§~.Cantabml.Dr AU~(lIrimti.djn itomil:niaJinc!diniiiliuulI1921.

S1ti!m~ co~e.gi'j

Ziua .dl.e. ,~tiu;~ trebule si1! Dlie,~dud iilm]n~e de genetill!;i.i.L~ de eentabili ,care: au c1icllit temelia eE.(lCAR. i~ltemeUa aeestei pm~es~i mollie'. ~ncli de ]:.1 rre:i]l1f:iin~m:e.a Sil~ in aDllld :aJ:992. CECCA]R .01 foot ~t dim l)l.Wne:t de wd.e:re org;miz:aponaJ, .s1tnlebmil ~,i functijJn<ll~ pe princ~iPit~ s.tm:i1dn:de ~~. pr,~cli.ci e;l!1:oop~D!e. &be §i ~nl:oltiw] pentru c~re Q~.nismele eare ges;t1:Qineazi pJ:"@fe:si.a. hi niveru global.ij]. european - Foo,eFfii!Ula m:t~r:tH'IltiOIl;di 3. Conti!Jibililo!]lr (IfAlC) ~i Fed:etar:t:ia,iE:;qJe;rtilot'ContaDJiU. EUlrop~lIl:i (WE-E) ~[i!ll ,au tlVUl[ nieie retinera de a pl!'in.1i~ CIECCAR C~ me!TI!l.bru,. run anul ].99,6.111 prezent, rnCCA1,l,este ennslderat ~1.'.1I]Jul dililtr'e organtsmele europene celt: ma:i solidi!! .. Sf: :poa:lte. Mtrma

en ''I::a:ri~ di ~form.ri]e' f5:©lIb~ de ,Corp pe:I]LitriJ!l bena a pm:nlJl:Siel ennt ... b~~e Imn

RomJini a ~§i. oontuJlem ~i mai mul~ ideotitatea! mr 'Ilueg;istr,:il:t!e ,500~ rentarcabi.ffie.

P'.n!lI;IMlJ WmI~ Z1IIB. N.ali~II'Ig;I~ III 'C!Qn~al:tiII.HI.II RumAnI

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R.wlPort anual 2008

~

!?i toate ace~,. in cQ[ld.i.tit~~e 10 ea!Fe,. in ilJ!~erlof., C!ECCAR<rutl~boo s:i fa,caf,a~i lin eantieuaea uaer y@ylat! legmfte in :pnmwlt~ndde rfigl€.m~[Jt1lJ~eill e'1ii~s:ivi,reon1l_frlili]:a Ji~I1d. pMtreput:i:t1lflru€·tht ,dad nu chiru: singura, ineal'le ;!ll.cti.Yiiti\~ne ,oompoElII!nrte rue pmfesiei oont;!bHe suu~stclJd ~i di;st!nd l'!B,sJemellJtatede cabe suvern! ~l rlDiPe eal€la soci~iltJjva. 'Cl,lmJ a:r :il]f.'II)I~t ·rnorml~, cli'\~!h:u.:l'Il~\SJe~otmna~ mul~e orga~.ism@rn[.ti:::functiilJ]lrnJe3Jzi pf!: plrmcffipii momo]lOID:isb~,. CUi implllct II!~g~ti.v !<lSUil<1'a_ caUtatii serviidUor profes,]cm.a];e.IlSillll:u'li1I l'Jooturl]cr seclale ~i el:IDiar asapra bliJlgemhli s'ttllit];J1U~.

CECCAR ,co~aboreaz~ 'i:]]shiru;~ ~egitti~ol. 'esu o[,f;~'1n]s:nlJie;le·~!D.rnl~nill'p.cn!!!]e'~ se~iII1]jifill('alJftivefirund en lIFAC ~i [ASS '(lJ1ol'miHJ]jz~torl':lIl morn:diru. :d ,n;olJ1t.'1hiJIirn.tu) [Ileniltru trac:runeerrnJi. in .tiomim,~. :~. Sti,n.dl,lil'delcr ~~terniB.~~(male de R.1lIpo:rtal"e' J~nam!:~af!i (rF.RS)~a StlJindilriie10r IHtem,~~ona]e de COD!tabim!tat,e peil11tm. Sectaml P.uhUc O.PSAS} ~i a SiIla!nd3rd.e.lQ'rrn[l.ter:u~ti.oIl!illrue de Audit [lSA) etc.

C'IJCCAA d~[Ie :mncti~ mllp'[)I'lIt.IIlliht itt coudncerea unsr organism.@! I'i~grnt:l]]ru.e a].€ profesiei ,oon:l'abi]e': Fede:ratia IntermatjolillruA a L'(iPe;[l~(N' Cmltab~]j[o'[.3JIl~om\Oii (fIDEF). Federatiai &perti[o.r Con~aJnc.m Medher<Hleeni {FCM}, Com.iitehnl]pen1:ru Int~re .Lati.ll1a f;umpill~An1!e:rk-a (CILEJ\). ~] <iJ fostmi:t~<Itofil1 Pi;JJIi:e]]~ri;lI!itlIiliLi S'liJd-Es:[ Eurnp~.pe:fibJ."l1 .Dezvolt<1::nm. CO[imbaittat:i,~ (SEEP.AD').

.D.F,n.gii. 'OO~meW1

Me a'~am il-nlCi'l. sub ~mr[J:resme ~:1I~I1II~e de lucrari:le CO[lg!re~u]ui a I. XVIF~e~ am jJ'roioeS1,e] Cn!l~abrule din Rondhti.a cue a <lVil/l.t ~oc 1(:1. zilele de Jil-2. SepmUf:llliJrie a,c, L<li. BucW'.~'I:j - cea m~i lnar-.e .:jil nsal 'ffimr~m1:mtil men i,(iestiue de acestgen diirn!~T!!dnia "i una ,dtnc;e:le m:a.i f!l~ri care au .rV1lliU 10c 'lin .E.uropa: I~BtI I1l'!lmmm'epentni cit. auparti.d.p!!iili: peste 1.500 die rep~ez.entMlti; ai p~l)If€Bi.e~ ,~gnt.abil~ ~i ce~ mal l~.pg:rt,antJi pentru 'ct. ai'lbovdiat o'tem~ Cl1!lll :re~grUlin:~ [[I[iltemapon:aLi3J. ,~fmfu5i~ ,eont<t,bHi i~trn :re,glement!lrn'\~ i~ igjJ~erMul. publlc», cee~ ee t:X!Jlki partic:tp~.nm Itctiviil la IUC:l'i.r:ile Co~gr.estl!~utill eeler f~]aiaulc!!rm:Z3:~e VOe1. ale pmfesiei 'mnt;ib~le: pre~mime.1.@ n~J-'i.J.ct 1Pre~edintele F'EE. rep.relieWllt<l1ilttl ai eOn'li,slt:D. EUlfUpeil'}e' ~ii. r~pl2~eJlbl[lti ai: prQfe.siei 'l::on:tabHe dim peste 25 de t~ri,

T~mfl de 2 .. rile S-aJ. vm,biiilt de profesia Qo(n~liI.bil,~ ~ru

ell'!: ~~i\g~fi~lil:l~ .lu:'ttHl~e tm tla)'IDJtex:w] ta:riitilol,listre ~i in 'contiext ~nterlll~til@rul:l.~ de 0pirofesle Ube~:,rul eare dore:jitte sl r6:m3nol!i UbemJli pentru a sustine iIlla~ bill'l!e prineipiul IT.tl!l'lsp<iJrentei ~.i a co:mbllb~ cu. sueees fEa;:ernil::d eClmlomiimr· noarstre.,reprezenhi!it ,d'e ,i;u:~ti\lihltill!i: finaneiaee illelte d~ S'piitlare a batlliilcrmtu:dm, de' ifillpmiafit~.lPe eare OiliN:e v~or~f[crtfieaJ. ,eap~talnl'ui inte1ectual tntT-o tM:1 care are at,i~!} nevele die el,

ZiUA •• TDJ -caLi

Jl ~ULm: JI:UllNlO!.!~

~~~ ~~~tf~ f1i~iI

-

~~~al)

S:itUi:!i'tiaalDlditu]j~i ~i 'UOil'l~Um~a'llI~e] ffisc~e in R.ilDmfun~a a fo~L c~a:r e'!!rocaU:~ dcw,a:itiinse de e bagh.eta magj.ci~ doufi ac:tiviirta1i mF,e an .Grot ;pm"h@ din. p:[1Iornsia I)uitabili!i.libe.raillla, 'in cadml CECCAll, a~ fest reereate §iSlJI.lstrue pefl!~rt!;;Ii devenl activit~,ti $~b tUl~e]a statului ~i ·31 'm nctiQilr.la:rn~'r pnlilill:cl. Cl]J struetuei d.e 'mD!d:tilIo~l[i1~ ca~ nu Slll!JJt m]]:stj;tqjJlit~ ~ii:iluwite d.l!pimfesioni~[j, ~i care mlU. maJi. ree~.I!.Oifi!C (loulpeb~l1!~e]e expertu~'!.d. ,eonlabiit

tn fat~ ac.es:b)i.r r1:.aifutt;!tti care o:illS~OiPatlrut.effllIEllcttl!e dezvl1l.ltareill ce]or dou! aooviti~~ :$ulll toate lornrrue'.e e~. cu. tCOflsociI!lte I!I.eraste a3l]!p'r'l~rMlSpal:-e:rn~e]~ devrne l!]~ell1ta !\l:as~][1e~. uuor sollD.rpi s~rM:~~to~]\e., 11ernrltnl [ot~ plr@festOll'~i~.ti~" ee :NU' pntea tm~piifat din :madele:le 'viabi!e.e:d.steTIli~e tn. U DIU:I1~ 1&lIro'P~mi.

A~iit3timp' ci~ 1ie~torl!il!l pI!llIbU~lI,f!j diad sl1-~limpuna legea in sectnrul[lrivat,pdl1 ehiar mMb:.aIl'i~a ll1ormernor de prucl~1:tt!~i,. eco:nOmlOli n)~a:Strii nuva '[)Mmli~re III'II:flio];wea pe eare ~ in df>ep~ sii ,(Ii ~M~etindla S:llIj~l 0< v,a. cu[loa,be en eostari in.oomparabil ma;] maei,

A"Iii'e1I1i 0 p~all1fi[lJi:.n\dMI>siH d.am, :m,ij]oail:e]e de. a se ,d!e~oHa~ Pentruaceasta, pi~l]"1\1i de leme~ie '0 OOlL"iltJ:tWe c.:-ilita~oo ~w itaportanta il1[ol':llDJa.tii~Qrn:fi:wrni&l.t~ 'in oeeO'l. ee prn:~vc~,m

~ntre'i:):I'iJ1:ded~e' co:tate. -

S",,a discutst, de asemeuea, desprr-e ti5Qil~itat~, ehlar ,d;]lci] it:! 't~[I0Hs;tra aeeasta lUlie tlrnle.'lm nki.IiJ' idee cl!ill]" ~t3Jbmd. Se .hl1po.zU:ea:zU.~ deo&'I:"erestatU~ are ]}j~ll!]llle de banl, fl\ra sA ro~ffi. intereseza oOil1lSedn~lle lliefM~e care se p:rod,u:~ lT~d1l'lS!e p:r,il.lI deeapttallasrea lnt~eprinderii~m' ~i p.aupermarea ~1Leu]izafiL Or J e!>~e ca:ru]. ea statul si p:ri~p~. ,ei ~ifiscdnam.a estel]Jn miijIoc d~ ~l ~uflll!~l]Ita eoolliomiaJ. p eban unor @biilf'c:tive clare. I1s~ta:~el:] rtrelnde sa (i]evirnl'i, un i ns:tTllmen~ seelel prln ca[i\e p [}ndiC!rea ·lIiesp0[Js.milititrnlDI' si. fie funpil.rp.ti :1m mod P'l"O)J'IDqi.OIl,;d ei €Chit<'!Jililw-hiror

cetlt~enil@ir. .

Un rut §.allll'i.e:r eare eevine proofesiei. el'!ltemllI:::U;a. de iruf(llt'lnare .s~lfomlU'e :a,pubUcu:iil:li. •

...!I ~ '1' d ". '.JI_. "d· ,.,.,·,,']'1 d . .'. ~ ..lI1 1 . ..lI1

c;[lilll:lJI!ucatCI1 or _,~ mtrep,nnLB.I::n,p'rlVllu .W1pmtaJll[t.a.!-e~""lIQr . etra.nspra:~E~., a 1l!~O~~;11 m. !:lie a

ved,eal'lctiwtatea des~lJrf!ltii. de expertul oo:ntabU saro de cOIlt!ibil. al.ID'~ori!Za.t din eadrel :lntrn:,e:prinme!l1"rui.. Es1e dateria pmim.i!ilLlIi'ltlruo:rn: ~i. ecatribuie :~a !ild:!liulllbar.i1~ care se lmpun, pr.in p,ro$e::;~onaUsil]]1JJl lor ~i prill cal~tateac:U. cru:!e'voiD' §:tJ .gil r.~s,p'l1Dda a~bepU\n1or pub]iclllut ~i clientilof. Sa I!:IU lliitaliil.ll .mido d~pa ci.pentrnJ pllh~]c,.[lepffe:t.en:~5Jm faeteri die ~ift,edJih"LU~~<t:e iii S1eCrlLlJri:l<1t~. De [Joi d,e'pi[lde sirl!e!reCid~w!Jta.nl~ p~.:stri~dU-l1e l~ ~ce[~~,l. limp illldepe;nd.enp! ~i c!!!_]larcitatead!:! se~rl~.al~' 3, dah:']or.

In acest SCDp!,.va t~@'bl&rn. sa ge:[J!})!l!ral~z;am ilIltegr.i!IJ[)ea. m ~abinJl!te a roguHlor hni!?u.s:e de c<l~it.a:te. caf@irmll de di:lldpl~nl n luemlui bine B:c!.ru~~ ciU ~i nOii~le.1e de eticill, :stabm~e de JJA!C.

del1a~it:a ~it'HIJi. a olen vreo bl~i., en a.oes~ p:lI'et" emm);l!lIlia. l'mIlalileascli va putea bif!fi~ficii!l de opolif!j!ni:ti.tile eduse ,[IDe V,aJ~f iar pmfes:i.a. de 0 d.ezv1l:l:lta:re ~i dhrersmc..'e a adhri.tatU la .. Qlvell!.d. PIFd01tiid]or' §j,behm~;no!f, ceea ee Wlel,r,a DI:iUg~ pe ~CI~i is 1J.·fiJm.mad ooIJtllel:e'llti.

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Ri~~Orl annal 2008

~

Ap~~oc;ii,[I.d di profesia co.Mabili.est.e: ,oofid~~io:l:Hlti de iIIl,evcile ]:lI!i,e~i. de eb,p:a. d.e dezva,]tare 1Ji. societ1tt~ij die aHmielf\e3J la stand!Ui'\die]el!:o.nt3,bie intif'I:'l1;)11ian:de. de ~end]n:t3! de a dezvolta. semeli. IfErtmu d:il!len:ifica:te ~i 'oomp]enlle.l!].t8ill;~e,. de!:lJF:m")[J]~z~re:i!: ~[ eecrdenarea ooe[l1enti a slsreml!luuillIrnormel(D[[' de drept ~i ill. ICljlu~ leg~81<ltiv" PilJmc~paOilt]i ma Cm:lgtle.!i arnl!amis (I Dee]a:ra.tie pirj 111 eares-a o.~l:D.sidera~ llJleoes!3Id. wtlptruh-e8, ~1,1l1.I1i~O:lil'e~o.r desiderate:

II!. Pr,oife;si.a conmbt~i. 59 eons'till!.l1e intr"'l!lIn tiOtlll!nitalV'r fUfma~ d~[[J. mei Ide activllitriti (s;ervfc:l~ pliofesi!OiIllaJle)~ inlupri[ilde.lit~, til 'ml~t<l!lea .i[ilcl: de b~1.u~i.i:ciHi trebuie 51l:. me!IJ.,a '~]lbeT :tlleli:v[ciiffie de carne au neveie ~~lt:lmimrii d(}["iti. Reg,le'l1lentnroell de 0. flUil.mer,~ mOlluopoBstl ~~ eJ!)~llJ.sivisti, de cat:r,e (~!uven:~? ,~U!Il!I:!!i~ san ~ill~ei3 d~i!l. ~ctivitii,rlWi]~ ~olllPlJmtel1te aiep~loJE'$ie~ oontabiill!@, s-a dO"l'l'ldit a. fi dirili)lniillto~:rf!! p~ete], p[i1~jiWJIdicim <It.atpmfesimli~i ,oonil:~lbili, c~iI':~~ iw:Itrepri11lder:ile §i ehiar b\llget~ sta:h:th.wi.. de cl.raglnl ,rob&njlirii. v,eliJiitnrilor ull'lor :g:rillJ:I:DIurw i!!rt:e:re!1late.

Ce:l1'll1il. GIlli""l!(ll1lillilliui !!iU iamasuri. de :aboogarrcl:! aoogh~mer.ltmito:r sale 'm]] domenial iu.wdttu.~iII!Ii~i. e{DIt'j~lI-m:ilrteifiscame SiilllW de m(i!difioil:ID!e a aeestora pelltl1l a im15:lu:l:'31. a~il,t (1o;r:I;s:eci:n~ellie l1ie,g~th',emmt[ona~e, <eat ~~ diseriminarea :S[leC:~!:lI]iiti~o!U'!I"omil iwi 'ill M'I'l.~en~!.m ,

:2:. :SoUc.iHilln ado,ta.rna 1ll1I!0l'nOllm.e ~.@gi:dati\ll!i1ldec:vE!Jte eare sa mterz.i>(!ap!~HI@<!J serv:iciiiJm cO:l'ltabiill:e pe pialta liberi. de 6.itre pe['s(i!amenei'lutJjllrj2':~te.

3;. Esbe iIlooesarl IIlI'omOil!,!U"leill CO~l!igee!ii'enti ad.reptw~i de Iil'Xierd1are ,a1 profe.si.ei. de lexffileri: ~oill.tabi!ili. ~~ de flOHrrn.biil. ;1[[i[ltto:riz~at~ pI! baaa ahiHtarii legatrn(l '] plf'~I1 c:ma'[i1~a illIlIOli: p(}-sib]]ital;~ reale care 8:5 as~gu~e III) ]I~:berli ~~ l'I!om.'DIal.1i dezvoltare ~fi sfier3J .spe:c.ifficili de ,adi.'\~IIt.i'lb::, 1:1:11 co:nfbnrnLtaille eu standardele m~enla~!O!n~le 1m aeest d'C]iIID.e:n~V1, pTh~tr-Q' Cl)l~lborillre CO:JIICe:rltarita a tuwrorf<!ictorilor dalriisprnrule:fle.

4. I..\.-pe$i ~Q[fLabl]j e~ Q(lfttabiliffi allf~onz.ati vtIll'iUtJIDeprinde a.cJt~[In] p'eiIlll~1'1!l~d:e]"\e.3i.eJabl]ll"'1iri.~ ~[ apIDicllTU priDJeip.inor etice hru toate segmentele oonlpOne!]!l~e ale profes]ei. 'eontab~~e' ii in tltl]aoo dome:[]fjilede ac:tiv:illate rue pl!1o.fu:si(l!>JI~~tiI[l':r 1~..oD.tab]]i" pe baza Codhl1]:U~. etie aap!Dua] .a~. y['\ilJ(es:iol1J~ti1IOi!I~ ,t;.o[l'tahUi

5. CEiOCA.R ''11!'3 depene iD o~ntin~are e:J)"ormri 5ustinUibe peatru apHcMe'3. ~tM.ldatrde](Ir fl!"lltBf:o,OIIltlli0 nale 11l11. dome:niul ~Cl'FI!~3bi~rntatU ~i ~:lIildirltl]]!lm (n'l'RS.~PSAS: .~~[SA) ~]va.;s:pdjlil]1i lIoarlte a[;litifiiL~ 11le:n:i;.I5e si mDtr:ibui~! .~:iireiJI]i.z~rn<l misiulili.i ~i stii'tii~!Ilig;i!ei .~'AC ,i .FE.E, _ d.ome"llluID. prooi('e..o;:j1ei oon:t~bile.

6. Expe1v1 eontahili treltn:de sasffilrijine de.:z:v,olltaf9!1!lntre:pdFlcleri.Lm· miic:i. ~.m.ijlocii,,:s1 ajll.ill1tel!!i. n.dilicirureru ooli:titiiml:CiF.m:a.tiHQ~fir:la:l:ilciru+-coil'lltab:i~e ~ia deda.rntworfisca1e.

,. EXlimulerea eo.u~irn!!llt a coL~bo.rllilii CUI ,org:1lnele die !Co.ut:rol ~wjndiciafe;, pel1l1Till eft lW\perlttlill] sl,i sl::u~l"t='-a.!lci apaetnl 'in fDlll}.sm~ ~o'CletA.ti~.pe ~:~ni~ om~:dJl3i4IerHfraudle]of! a erimel QiT@i!lmrzate iru ,iii. evaz~ullillj, drut ~ peatru OlJ[pir,[me;ru. inlb~f·&Sdllt socidiirtilnt o(il'I]Jletdme., it C{111twi!buab:i1ilot ll1li ffita 'O['icliOOI[' abu,l;u~.·i. ~n!~mefle'~t de nabJl!'aplTIVen:ien~e;i lor.

8. 'Il"m!IJ!IOva.reall.Ule~p:rliJfe.siiput~n:l!rnce ~j~nl~~re, irmbu~i1tj"tirej3JrnliJtoaoe]or de !3C1:[W)UliJli€3:re., Ii]lri.e.1"ilIhJi]~e a 'invatilm.lll!hllurnecl!:m'OJimi_(: m.eaiu. ~i ul1Iive:rsi:hupe loooFdonab~ Mod.er:m:!!; in. vederea preg~tir:ii ,~i pede(!~ruonlta:i~ iSpecirniU~tilor OQIn:~l]Jbi1i!, ell deos:eb~_w.e 1], lexpe~]or ~o:!1l.t:ab~~i. aci~l" :p:1"D,fe~detoo'bu[e sa devini. :reCUHOI!>ICl!Jti :!loEi,at

'g,. OCllIem ~FAC ~i [FEE .s~. reia §i sl clle~volbe eereetarlle pentru uuele aspeete de' naIturl ~iI1ooptu<Illi." ,cum. i±lill:' fi <<i:me:re:::;;:ulpu.bHc>>~i[101ul gu:\'{l:m.el,~u 1m. CE!4!lH 00 p[']v~te p:rotejarea a.oest.lLltiJi ~ pr-cfel'l1<l ,rnnt~bmi.",· §iacti.\f]tatjle ,tomlPo.iElel.1J~fl e~o.

110. :I&x:pellii enntalnli !l:'mnan], pmeneri sigUiri at confr,a:~o!l:' lor e1l.rrope'rn~. IH1II'te d'i u marea fllll!Ii~ila' eililropeana. a p,oofesiei olllwtabile,. :sol[dta org~ne'l:o(r de cendueere a'ie Corpu:llillli E.xpeli1rn]o[' COJiltab~li :p Co:tfiltllbiil~]or Aui;iJit+zati drnJilR.ofiiL~i'lii:a sa ,iiiC'ti![jIIilC;1I.t! ltD.. COfiti:!il.u~e. m Qrg.3n~s:n.'D!e]e· e1Jirropel1e .:jiin~eIl'IDla:ti.onale ate 'elli]leirril~.H· oonmbiUpentm C'o]ab~l"M'e .§i oooperare llil plan bna~enlrn ~im.uillil::i.lab:~:r,!H!~ JIll $coplUl~~~atmadi. ~i ,(ruez\floltillii In"(lgramel:[llr pnrlesio.:1I1ale ~a. m.vdnatioolll] ,i. ~ntcr[[lati[)in.l].

]~']xtj['DIdel'ea rela~~]or co '@irg:miza'tiile 'profEsionale :simUare dim atlte· 'r~ri s~fi,e un p,rineip]u ca~au:zitm: a'm l(Brpldlili" in. V1sderM.fidi.d.rli. oonltinue a ll!hl'eJl1.~lJJJi Jlro~eB~eimnt!ll:b]le ,~i s~'Jrumarna ei]m. 1ocru'car-e i se cuvine ill18oc:i,et;:r~en romJu:l~clL

D:OIm.ne~(III"$:idoiIHP~JOI',

S~ c~nri[ile ea aeum, laaeestrenmeet i:milil~n;al1', c.1ill.d. m~oar'til.~l'Ira QO:fMiliabibill'['O'~iIJIii!JJi S-H'11(I adunat slli el:n.:::teascit a!~etlst~ venerabilli. prefeste, ,mfesia de oQln~tib,rni,. sill ".i!! adl:re:iliblll dm~ule~'lfosstrli, Sil:jm~lj rOO:lli~aobili Rominijlilff:oaTea de nniIDte suc:cese InTe~1i.z.:'l1"e3 ,activwlfitih:ail" iP'mfes~onale" ,sitnitttarn ~ii m:.ptimri miiJreJ!iG.~ar}nh,e,gnlllrn Qol,~ti.v :al.fil~ttikloc caFe F,eprezirnrl:a CECCAR la ilTIil\f,elu] j~d!et~l:[j:rt;]rli felid~i!iri ~entru O:tgm1liZi'll'Cil. iloes~l!]i even imel1l~ ~i urlilri de btne, sueeese iro.il!!ctirvita:tfle deS~U1'3:te~ ,reCl]!ID 'i'i ind.en1.i!l.u~ de a mdepli.~i c~m se euvine s:m:dlltile incmdimItatJe de ~ege ~i dl<!' o:rgill1!:!~B superioare de loond.IL]f]el~f:l ale C'cl1Pulmi ~i de iii. eentinaa siilfie ;ntlll·,a!Jjati[lteresul.pe:ll:tm~el!1i.omeuul «Sumrt p~oeeQ(!J(lnst 'Conlta:bU &~lIIllan »!

.~ Ai, JI . ...,.ULTlI!AI "'-(IlII" ''''''lI! P1JI'!:I'" 11I]U~,n' "~i ~ ~If~l -_;_.t,~ ~,,~, ~ I~ .. I! I~~~~.!,

Corosnlill.d. Stllu:~:ri.:or 31 Corpu.lu:i. E.xperplof Contabm ~i. (101nmbimor A!Jt·oriif.a~ din Rom.ini~

---------------------------------------------------

R.ru.~urt anual :!oo8

Pozirtia finamr·j 31"9. a CEOCAIL ,oonform bilantulJui ~oDlabiJ· [a 3:1 det!lembrii&! 2008

P.O:l.i\i!llfin;:!!!lIl}ej~u·l a CEGCAR, defin~~a. de ill:tru}erol"afina~darA. ~. ,tu~tiveh)rl dla:to:riilof ,jji] Cil.!pitruu]ui. propriu, l"@'SllliF!!lg]e ,tloonomice pe eare ~(! rnnl:!t~oll)~<tzii, ~idJ.ilwhl.ma ~~ soln:biLi:bteal, preCtim §~ Ica:Pildhli.~e(_l de adsptare lam,ediu. ~D pl'j,ncipruele sai]e mase, ']a 31 decembrie :20o:£J;, Sf! pre~~tlastfel:

Wfl!lfibi~i1Ari

S[)oc~'Ii

1('1:~llte

Dis:poujlbiJh~[j 'MnC:~li I('ou,lrni dle ro;uhuizare D3,~Qr:ii

li'illllml'IJM'c Illem~,bri

tmii ~Gil ·4!6J)719 L561 29.3, 354- 19

~.~"N 46.3417

Iniclol'lRapilJe de DamFa fi.nilillJ~i,aF-Clom~a!lb,ili fisrnizate de b~]amfilld eontabil, loonm:Il1!].es£ Ii) ~.m3g:L[ile f3:vo~::ThbHa a p!]~i~l.e]flna[ild.are i!:. CE()CAR., aspect ee se poare ODsel1la piri:11I g;ra~hillFidJj(A'1t ,ilJ capitaluriWor pro:prii (95,90% din snrsele Ide fifi3J.nt~feale Corp!Jhri)fata de dJi!~orruile ecenomiee (4,10% diin smse:le de il:i:mIDa.III.~re ale Cmplilll)uiJ.

-

~~.~aIl

Plre~diii1~e; P,f'O'f. i)I!'~iy~ dii'~ m~il'in l'~!ina li)i~eC:~Dt glell'l,elfall~ lEe. iJarniiellaVlil~calrn

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