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Legal Aspects In Conducting A Judicial Accounting Expertise

Author

Listed:
  • Constantin CUCOSEL

    (North University of Baia Mare, Faculty of Science, Baia Mare, Romania)

Abstract

Accounting expertise reports are drawn up by professionals who are legally authorised to retrace a given economic and/or financial operation, based on their analyses of documents, data and information provided by accounting records. In Romania, these professionals are represented by active accounting experts belonging to the Body of Expert and Licensed Accountants of Romania (CECCAR). In 2009 the Law no. 178/2009 brought about several changes in drawing up judicial accounting expertise reports, in particular in that which concerns submitting the expertise report and settling the expenses incurred by conducting the expertise; that is why the hereby paper attempts to describe such changes, as compared to the previous legal provisions, so that the paper may be truly helpful to professionals of this field, as well as to clients who request judicial accounting expertise reports. Also, the paper describes the procedure for ordering a judicial accounting expertise as well as the procedures for reimbursing the expenses generated when conducting this type of works.

Suggested Citation

  • Constantin CUCOSEL, 2009. "Legal Aspects In Conducting A Judicial Accounting Expertise," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 9(Special), pages 241-247, December.
    • Handle: RePEc:scm:ausvfe:v:9:y:2009:i:special:p:241-247
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    File URL: http://www.seap.usv.ro/annals/arhiva/ANNALS%20VOL.9,NR.SPECIAL,2009%20fulltext.pdf
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