Deontology and Accounting Expertise

This book brings up-front the accounting profession, its role and ethics in the evolutionary contemporanism amplified by the global development of the society and business environment. By identifying the core of the accounting profession and its component-related activities, it is tried a presentation of the implementation methods in respect for the internal and European regulations. There are presented the classification criteria of accounting expertise according to Professional Standard, No. 35, the recipients of accounting expertise, also, the research objective of the accounting expertise through various activity areas, the methods of contracting an accounting expertise, the content of the accounting expertise folder. It treats accounting expertise in both, civil and criminal process. Filtered through their legal side, the accounting expertise/surveys are described through their characteristics, their stages, objectives and naming modalities, abstaining and revocation of accounting experts. A special part is dedicated to accounting experts and to professional organizations of accounting experts.

Autorentext

Attila Szora Tamas ist außerordentlicher Professor mit Doktortitel in Rechnungswesen an der Universität Alba-Iulia vom 1. Dezember 1918. Außerdem ist er seit 1993 Mitglied der CECCAR-Tochtergesellschaft in Alba und war 2014-2015 Präsident der Bezirksgruppe Alba. Er ist aktives Mitglied der Kammer der Steuerberater in Rumänien und der Allgemeinen Vereinigung der Wirtschaftswissenschaftler in Rumänien.