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Capitolul III Drepturi si obligatii - Ceccar - Filiala Sibiu
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Capitolul III Drepturi si obligatii

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Capitolul III

Drepturile si obligatiile societatilor comerciale de expertiza contabila si/sau de contabilitate

 

8. Drepturile stabilite si obligatiile impuse membrilor Corpului se aplica si societatilor comerciale de expertiza contabila sau de contabilitate recunoscute de Corp, cu exceptia dreptului de a alege si de a fi ales.

9. In toate cazurile, membrii Corpului trebuie, pe de o parte, sa asigure conducerea efectiva a societatilor comerciale de expertiza contabila sau de contabilitate ai caror asociati sau actionari sunt, iar, pe de alta parte, sa-si aduca contributia la indeplinirea lucrarilor ce le-au fost incredintate, gradul de participare personala - caracteristica esentiala oricarei activitati liberale - fiind cerut de natura lucrarilor executate.

10. Angajarea raspunderii societatilor comerciale de expertiza contabila sau de contabilitate si a membrilor care le alcatuiesc se realizeaza prin exercitarea drepturilor administrative si a celor de natura tehnica, de catre:

- conducatorul (administratorul) societatii, drepturile administrative si sociale (de ex. fata de banca, reprezentarea societatii in fata tertilor si a administratiilor publice etc.), acesta avand dreptul de semnatura in numele acesteia;

- expertii contabili, contabilii autorizati si ceilalti asociati sau actionari ai societatii, care asigura cerintele de natura tehnica ale pro­priilor lucrari executate, prin semnarea acestora alaturi de semnatura auto­rizata a conducerii societatii comerciale.

11. Societatile comerciale membre ale Corpului au obligatia de a comunica imediat consiliului filialei orice modificare survenita in:

- contractul de societate si statutul societatii comerciale;

- lista asociatilor sau actionarilor societatii comerciale.

12. Membrii Corpului - persoane fizice sau juridice - au obligatia respectarii prevederilor Codului etic national al profesionistilor contabili.