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 'EET/2.0/no 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 'EET/2.0/no DST' instead in /www/ceccarsibiu/includes/joomla.php on line 429

Warning: Cannot modify header information - headers already sent by (output started at /www/ceccarsibiu/includes/joomla.php:103) in /www/ceccarsibiu/includes/joomla.php on line 697

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 'EET/2.0/no DST' instead in /www/ceccarsibiu/includes/joomla.php on line 429

Warning: Cannot modify header information - headers already sent by (output started at /www/ceccarsibiu/includes/joomla.php:103) in /www/ceccarsibiu/index2.php on line 118

Warning: Cannot modify header information - headers already sent by (output started at /www/ceccarsibiu/includes/joomla.php:103) in /www/ceccarsibiu/index2.php on line 119

Warning: Cannot modify header information - headers already sent by (output started at /www/ceccarsibiu/includes/joomla.php:103) in /www/ceccarsibiu/index2.php on line 120

Warning: Cannot modify header information - headers already sent by (output started at /www/ceccarsibiu/includes/joomla.php:103) in /www/ceccarsibiu/index2.php on line 121

Warning: Cannot modify header information - headers already sent by (output started at /www/ceccarsibiu/includes/joomla.php:103) in /www/ceccarsibiu/index2.php on line 122
Codul etic national al profesionistilor contabili - 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 'EET/2.0/no 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 'EET/2.0/no DST' instead in /www/ceccarsibiu/components/com_content/content.php on line 26
Codul etic national al profesionistilor contabili

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 'EET/2.0/no 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 'EET/2.0/no DST' instead in /www/ceccarsibiu/includes/joomla.php on line 3764

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 'EET/2.0/no 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 'EET/2.0/no DST' instead in /www/ceccarsibiu/includes/joomla.php on line 3764

Codul etic naţional al profesioniştilor contabili din România, aprobat prin Hotărârea nr. 50/2002 a Conferinţei Naţionale, a fost revăzut în cadrul prezentei ediţii, reclasificat şi redenumit, în conformitate cu Codul etic internaţional al profesioniştilor contabili - ediţia 2005 - ca urmare a obligaţiilor statutare ce decurg pentru C.E.C.C.A.R. din calitatea sa de membru al IFAC.

Prezentul cod se adresează tuturor profesioniştilor contabili definiţi ca atare şi angajaţilor contabili din cadrul asociaţiilor profesionale ale acestora, patronate de C.E.C.C.A.R.

Acest cod a fost adoptat de Consiliul Superior al Corpului Experţilor Contabili şi Contabililor Autorizaţi din România în baza Hotărârii nr.70 din 21 ianuarie 2006.


Codul etic national al profesionistilor contabili (descarca document in format pdf)