Warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Helsinki' for 'EEST/3.0/DST' instead in /www/ceccarsibiu/includes/joomla.php on line 103

Warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Helsinki' for 'EEST/3.0/DST' instead in /www/ceccarsibiu/includes/joomla.php on line 429

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Warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Helsinki' for 'EEST/3.0/DST' instead in /www/ceccarsibiu/includes/joomla.php on line 429

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Cadrul de referinta al misiunilor privind expertizele contabile - Ceccar - Filiala Sibiu
Warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Helsinki' for 'EEST/3.0/DST' instead in /www/ceccarsibiu/components/com_content/content.php on line 25

Warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Helsinki' for 'EEST/3.0/DST' instead in /www/ceccarsibiu/components/com_content/content.php on line 26
Cadrul de referinta al misiunilor privind expertizele contabile

Warning: mktime() [function.mktime]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Helsinki' for 'EEST/3.0/DST' instead in /www/ceccarsibiu/includes/joomla.php on line 3763

Warning: strftime() [function.strftime]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Helsinki' for 'EEST/3.0/DST' instead in /www/ceccarsibiu/includes/joomla.php on line 3764

350. Cadrul de referinta al misiunilor privind expertizele contabile

 

NORMA:

Expertizele contabile sunt mijloace de proba utilizabile in rezolvarea unor cauze care necesita cunostinte de stricta specialitate din partea unor persoane care au calitatea de expert contabil. Expertizele contabile dispuse din oficiu sau acceptate la cererea partilor in fazele de instrumentare si de judecata ale unor cauze civile si/sau comerciale, atasate sau nu unui proces penal, se numesc expertize contabile judiciare. Toate celelalte expertize contabile sunt extrajudiciare. 

(iulie 2001)


 COMENTARII

 1. Expertizele contabile pot fi efectuate numai de catre persoanele care au dobandit calitatea de expert contabil in conditiile legii, fiind inscrise, cu viza la zi, in partea activă a Tabloului expertilor contabili, actualizat anual de catre Corpul Expertilor Contabili si al Contabililor Autorizati din Romania (CECCAR).

 2. Expertizele contabile pot fi clasificate:

 I. Dupa scopul principal in care au fost solicitate, in:
a) Expertize contabile judiciare, reglementate de: Codul de procedura civila; Codul de procedura penala; alte legi speciale.
b)  Expertize contabile extrajudiciare sunt cele efectuate in afara procedurilor reglementate privind rezolvarea unor cauze supuse verdictului justitiei. Sunt efectuate in afara unui proces justitiar. Nu au calitate de mijloc de proba in justitie, ci, cel mult, de argumente pentru solicitarea de catre parti a administrarii probei cu expertiza contabila judiciara sau pentru rezolvarea unor litigii pe cale amiabila.

 II. Dupa natura principalului (lelor) obiectiv (e) la care se refera, in:
a)  Expertize contabile civile dispuse sau acceptate in rezolvarea litigiilor civile;
b) Expertize contabile penale dispuse sau acceptate in rezolvarea unor aspecte civile atasate litigiilor penale;
c) Expertize contabile comerciale dispuse sau acceptate in rezolvarea litigiilor comerciale;
d) Expertize contabile fiscale dispuse sau acceptate in rezolvarea litigiilor fiscale;
e) Alte categorii de expertize contabile judiciare dispuse de organele in drept sau extrajudiciare solicitate de catre clienti.

 3.  Anexele nr. 1-3 au caracter orientativ si ilustrativ si nu fac parte integranta din prezentele norme. Modelele prezentate in aceste anexe pot fi adaptate cazuisticii concrete.