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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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Capitolul I Caracteristici generale - Ceccar - Filiala Sibiu
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Capitolul I Caracteristici generale

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Capitolul I

Caracteristici generale

 

1. Expertii contabili si contabilii autorizati isi pot exercita profesia individual, in cabinete proprii, ca salariati intr-un cabinet sau la o societate comerciala recunoscuta de Corp sau se pot constitui in societati comerciale, potrivit legii.

2. Caracteristicile societatilor comerciale sunt date de conditiile pe care acestea trebuie sa le indeplineasca, potrivit art. 8 al Ordonantei Guvernului nr. 65/1994 si anume:

- Sa aiba ca obiect de activitate exercitarea profesiei de expert contabil si/sau de contabil autorizat.

Aceasta conditie imperativa exclude inscrierea in contractul de socie­­­tate si statut, ca obiect de activitate distinct, a unor activitati eco­nomice sau comerciale.

- Majoritatea actionarilor sau asociatilor sa fie experti contabili si sa detina majoritatea actiunilor sau a partilor sociale.

Pentru respectarea principiului independentei profesiei si pentru protejarea membrilor Corpului de orice presiune din interiorul societatii comerciale de expertiza contabila sau de contabilitate care ar putea aduce atingere acestui principiu, prin majoritatea actionarilor sau asociatilor in cadrul socie­tatilor comerciale de expertiza contabila sau de contabilitate se intelege ca cel putin 51% din numarul membrilor sunt experti contabili si / sau contabili autorizati membri ai Corpului. Prin detinerea majoritatii actiunilor sau partilor sociale de catre experti contabili sau contabili autorizati se intelege, de asemenea, ca cel putin 51% din numarul si valoarea lor totala sunt detinute de experti contabili si / sau contabili autorizati, membri ai Corpului.

In conformitate cu prevederile art.14 din Legea nr.31/1990 republicata, o persoana fizica sau o persoana juridica, membra a Corpului, nu poate fi asociat unic decat intr-o singura societate de expertiza contabila si/sau contabilitate. O societate, membra a Corpului, cu raspundere limitata, nu poate avea ca asociat unic o alta societate, membra a Corpului, cu raspundere limitata, alcatuita dintr-o singura persoana.

- Consiliul de administratie al societatii comerciale sa fie ales, in majoritate, dintre actionarii sau asociatii membri ai Corpului.

Si in sensul acestei conditii, prin majoritate se intelege ca in alcatuirea consiliului de administratie al societatii comerciale cel putin 51% dintre actionari sau asociati sunt membri ai Corpului.

Regulile, drepturile, obligatiile si raspunderile stabilite de Legea nr. 31/1990 privind societatile comerciale se aplica si societatilor comerciale de expertiza contabila sau de contabilitate, consiliilor lor de administratie sau adminis­tra­torului unic.

Potrivit art.145 din Legea nr.31/1990 nimeni nu poate functiona in mai mult de trei consilii de administratie concomitent. Aceasta interdictie nu se refera la cazurile cand cel ales in consiliul de administratie este proprietar a cel putin o patrime din totalul actiunilor sau este administrator al unei societati ce detine patrimea aratata.

Acela care nu va respecta dispozitia de mai sus va pierde de drept calitatea sa de administrator, obtinuta prin depasirea numarului legal, in ordinea cronologica a numirilor, si va fi condamnat, in folosul statului, la plata remuneratiei si a celorlalte beneficii ce i se cuvin, cat si la restituirea sumelor incasate.

Pentru a-si pastra neatins principiul independentei, societatile comer­ciale membre ale Corpului nu pot avea participari financiare in unitati patrimoniale industriale, comerciale, agricole, bancare sau de asigurari si nici in societati civile.

- Actiunile sau partile sociale ale societatilor comerciale de expe­r­tiza contabila sau de contabilitate trebuie sa fie nominative si orice nou asociat sau actionar trebuie sa fie admis de adunarea generala.