Acta Universitatis Danubius. Œconomica, Vol. 7, No. 6
Abstract
The high quality services provided by the accounting profession are a function of the
professional standards, of the personal value and competences, the regulation systems, all having to
be coherent and back each other. All the activities that form the accounting profession are of equal
importance, as seen through the eyes of the public interest. The scope of this paper is to underline the
role of CECCAR in sustaining and promoting international practices at a high level, in regulating the
activities and the conduct of its members, in developing and consolidating the accounting profession
in order to serve the public interest.
References
Toma, Marin & Potdevin Jacques (2008). Elemente de doctrină şi deontologie a profesiei
contabile/Elements of doctrine and ethics of the accounting profession. Bucharest: CECCAR.
***(2009). Cartea expertului contabil şi a contabilului autorizat - Culegere de acte normative şi
reglementări ale profesiei contabile elaborate de CECCAR în perioada 1994-2009/The Book of
expert and authorized accountant. Collection of laws and regulations of the accounting profession
developed by CECCAR during 1994-2009. 5th revised Edition. Bucharest: CECCAR.
***Rule of organization and functioning of the Body of Expert and Licensed Accountants of
Romania, republished with subsequent changes in the Official Monitor no. 466 of 23.06.2008.
G.O. no. 65 in 1994 on the organization of the accounting and accountants, republished in Official
Monitor no. 13 of 08.01.2008.
CECCAR (2011). Codul etic national al profesionistilor contabili/National Code of Ethics for
Professional Accountants. 5th revised Edition. Bucharest: CECCAR.
CECCAR (2011). Standardul Naţional de Educaţie nr. 38/National Standard of Education no. 38.
Bucharest: CECCAR.
contabile/Elements of doctrine and ethics of the accounting profession. Bucharest: CECCAR.
***(2009). Cartea expertului contabil şi a contabilului autorizat - Culegere de acte normative şi
reglementări ale profesiei contabile elaborate de CECCAR în perioada 1994-2009/The Book of
expert and authorized accountant. Collection of laws and regulations of the accounting profession
developed by CECCAR during 1994-2009. 5th revised Edition. Bucharest: CECCAR.
***Rule of organization and functioning of the Body of Expert and Licensed Accountants of
Romania, republished with subsequent changes in the Official Monitor no. 466 of 23.06.2008.
G.O. no. 65 in 1994 on the organization of the accounting and accountants, republished in Official
Monitor no. 13 of 08.01.2008.
CECCAR (2011). Codul etic national al profesionistilor contabili/National Code of Ethics for
Professional Accountants. 5th revised Edition. Bucharest: CECCAR.
CECCAR (2011). Standardul Naţional de Educaţie nr. 38/National Standard of Education no. 38.
Bucharest: CECCAR.
Downloads
Published
2021-05-26
How to Cite
Collective Authors. (2021). Acta Universitatis Danubius. Œconomica, Vol. 7, No. 6: Array. Acta Universitatis Danubius. Œconomica, 7(6). Retrieved from https://dj.univ-danubius.ro/index.php/AUDOE/article/view/1056
Issue
Section
Articles
License
The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.
