{"id":322,"date":"2017-10-30T09:47:30","date_gmt":"2017-10-30T09:47:30","guid":{"rendered":"https:\/\/ceccararad.ro\/ro\/?page_id=322"},"modified":"2026-04-10T11:24:48","modified_gmt":"2026-04-10T09:24:48","slug":"audit-de-calitate","status":"publish","type":"page","link":"https:\/\/ceccargorj.ro\/ro\/membri\/sunt-membru-ceccar\/audit-de-calitate\/","title":{"rendered":"Audit de calitate"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e011d4c1657\" class=\"fw-col-sm-12 tf-sh-4bf7de7076824fb4c351a6d1039d0743\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-b4a496c23a94b122350f1c9e2210e50c \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><strong><span style=\"font-size: 12pt;\">Audit de calitate<br \/><\/span><\/strong><\/p>\n\t<\/div>\n<\/div><div class=\"fw-divider-space space-sm  clearfix\"  ><\/div><div class=\"tf-sh-435841a89aa1e8b5e1a52a967d0eb145 fw-tabs fw-tabs-minimal fw-tabs-top \" >\n\t<ul class=\"nav nav-tabs nav-justified\">\n\t\t\t\t\t<li class=\"active\">\n\t\t\t\t<a href=\"#tab-cont-435841a89aa1e8b5e1a52a967d0eb145-1\" data-toggle=\"tab\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<span>Anun\u0163uri \u015fi nout\u0103\u0163i<\/span>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li >\n\t\t\t\t<a href=\"#tab-cont-435841a89aa1e8b5e1a52a967d0eb145-2\" data-toggle=\"tab\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<span>Cartea auditului de calitate \u00een domeniul serviciilor contabile<\/span>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li >\n\t\t\t\t<a href=\"#tab-cont-435841a89aa1e8b5e1a52a967d0eb145-3\" data-toggle=\"tab\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<span>Regulamentul privind auditul de calitate \u00een domeniul serviciilor contabile<\/span>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li >\n\t\t\t\t<a href=\"#tab-cont-435841a89aa1e8b5e1a52a967d0eb145-4\" data-toggle=\"tab\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<span>Normele privind certificarea atestarii auditului de calitate al serviciilor contabile<\/span>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li >\n\t\t\t\t<a href=\"#tab-cont-435841a89aa1e8b5e1a52a967d0eb145-5\" data-toggle=\"tab\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<span>Program auditor<\/span>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\n\t<div class=\"tab-content clearfix\">\n\t\t\t\t\t<div id=\"tab-cont-435841a89aa1e8b5e1a52a967d0eb145-1\"\n\t\t\t     class=\"tab-pane fade in active\">\n\t\t\t\t\t\t\t\t\t<h5 class=\"tab-content-title\">\u00cen aten\u0163ia exper\u0163ilor contabili judiciari<\/h5>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Va informam ca s-a prelungit pana la 25 februarie 2019 inclusiv,\u00a0 termenul pentru depunerea fisei de optiuni si obtinerea vizei pentru exercitarea profesiei in anul 2019, in vederea cuprinderii in Lista expertilor contabili pe specializari 2019.<\/p><hr \/><p style=\"text-align: justify;\">\u00cen conformitate cu Procedura privind \u00eentocmirea, actualizarea \u015fi comunicarea c\u0103tre Ministerul Justi\u0163iei a \u201eListelor exper\u0163ilor contabili pe specializ\u0103ri\u201d p\u00e2n\u0103 la data de\u00a015 februarie 2019\u00a0to\u021bi membrii exper\u021bi contabili judiciari trebuie s\u0103 \u00ee\u0219i depun\u0103 fi\u0219a de op\u021biuni \u0219i s\u0103 ob\u021bin\u0103 viza de exercitare a profesiei pentru anul 2019.<\/p><p style=\"text-align: justify;\">Listele exper\u021bilor contabili pe specializ\u0103ri\u00a0vor cuprinde to\u021bi membrii exper\u021bi contabili, care au depus fi\u0219a de op\u021biuni \u0219i au ob\u021binut viza de exercitare a profesiei pentru anul 2019.<\/p><hr \/><p style=\"text-align: justify;\">\u00cen vederea aplic\u0103rii corespunz\u0103toare a reglement\u0103rilor ce guverneaz\u0103 activitatea de audit de calitate \u00een domeniul expertizei contabile judiciare v\u0103 reamintim urm\u0103toarele:<\/p><p style=\"text-align: justify;\">Sediul reglement\u0103rilor legale privind expertizele contabile judiciare se afl\u0103 \u00een OG nr. 65\/1994 privind activitatea de expertiz\u0103 contabil\u0103 \u0219i a contabililor autoriza\u021bi. Potrivit acestor reglement\u0103ri legale, efectuarea de expertize contabile judiciare \u0219i extrajudiciare este dreptul exclusiv al exper\u021bilor contabili. Aceast\u0103 exclusivitate rezult\u0103 din art. 6 lit. d) din OG nr. 65\/1994, care, enumer\u00e2nd lucr\u0103rile care pot fi efectuate de expertul contabil pentru persoane fizice \u0219i juridice, stipuleaz\u0103 c\u0103 efectueaz\u0103 expertize financiar-contabile,\u00a0inclusiv expertize financiar-contabile cu component\u0103 fiscal\u0103, dispuse de organele judiciare sau solicitate de persoanele fizice ori juridice \u00een condi\u021biile prev\u0103zute de lege \u0219i de reglement\u0103rile CECCAR<\/p><p style=\"text-align: justify;\">Potrivit:<\/p><p style=\"text-align: justify;\">- Normei profesionale 3532 \u201cSemnarea \u0219i depunerea raportului de expertiz\u0103 contabil\u0103\u201d (Standardul profesional nr. 35: Expertizele contabile): \u201cRaportul de expertiz\u0103 contabil\u0103 se parafeaz\u0103 \u0219i se semneaz\u0103 fil\u0103 cu fil\u0103, inclusiv anexele, at\u00e2t de expertul contabil\/ exper\u021bii contabili numit(\u021bi)\/ desemnat (\u021bi) sau din oficiu, c\u00e2t \u0219i de expertul contabil\/ exper\u021bii contabili consilier(I) al (AI) p\u0103r\u021bilor\/ recomandat (\u021bi) de p\u0103r\u021bi.\u201d<\/p><p style=\"text-align: justify;\">- Normei profesionale 3531.1: \u201cCapitolul II introducere al raportului de expertiz\u0103 contabil\u0103 trebuie s\u0103 cuprind\u0103 \u2026: a) Paragraful de identificare a expertului contabil\/ exper\u0163ilor contabili nominalizat(\u0163i) pentru efectuarea expertizei contabile, care trebuie s\u0103 cuprind\u0103 informa\u0163ii cu privire la: numele \u015fi prenumele expertului\/exper\u0163ilor, num\u0103rul carnetului de expert contabil \u015fi sec\u0163iunea din Tabloul Corpului; \u00een acest paragraf se cuprind \u015fi datele de identificare ale exper\u0163ilor contabili consilieri ai p\u0103r\u0163ilor\/ recomanda\u0163i de p\u0103r\u0163i, dac\u0103 este cazul. \u2026;\u201d<br \/>Conform art. 1 alin. (4) din Metodologia de acordare a vizei anuale pentru exercitarea profesiei de expert contabil \u0219i contabil autorizat, aprobat\u0103 \u00een Conferin\u021ba Na\u021bional\u0103 extraordinar\u0103 din data de 09 ianuarie 2017: \u201cMembrii Grupului exper\u021bilor judiciari, denumit \u00een continuare GEJ, trebuie s\u0103 ob\u021bin\u0103 viza anual\u0103 de exercitare a profesiei pentru persoana fizic\u0103 \u2026, \u0219i\u00a0vor utiliza \u00een activitatea de expertiz\u0103 contabil\u0103 doar parafa anual\u0103 oval\u0103.\u00a0\u201d<br \/>Urmare art. 18 din Regulamentul privind auditul de calitate \u00een domeniul serviciilor contabile: \u201cExper\u021bii contabili, \u00een efectuarea lucr\u0103rilor de expertiz\u0103 contabil\u0103 judiciar\u0103, au obliga\u021bia s\u0103 respecte \u0219i s\u0103 aplice prevederile Standardului profesional nr. 35 \u201cExpertizele contabile\u201d \u0219i\u00a0s\u0103 prezinte rapoartele de expertiz\u0103, care cuprind \u0219i opiniile separate ale exper\u021bilor-parte, dup\u0103 caz,\u00a0pentru a\u00a0 fi supuse auditului de calitate\u00a0potrivit prezentului regulament.\u201d<br \/>Auditorul de calitate va audita \u0219i va acorda viza de calitate\u00a0doar acelor lucr\u0103ri care au fost semnate \u0219i parafate de membrii Corpului \u00een calitate de expert contabil.\u00a0Totodat\u0103, potrivit reglement\u0103rilor, nu sunt permise \u00een Capitolul I (Introducere, paragraful a) al raportului de expertiz\u0103 contabil\u0103 judiciar\u0103 alte men\u021biuni, dec\u00e2t cele referitoare la identificarea sa \u00een calitate de expert contabil, potrivit numirii dispuse de organele judiciare. Prin calitatea sa, conferit\u0103 de lege,\u00a0expertul contabil parafeaz\u0103 \u0219i semneaz\u0103 lucr\u0103rile \u00eentocmite, doar cu parafa emis\u0103 de Corp.<br \/>Acele situa\u021bii \u00een care expertul contabil numit de instan\u021b\u0103 sau organele de cercetare s\u0103 efectueze o expertiz\u0103 contabil\u0103 judiciar\u0103, parafeaz\u0103 lucrarea cu o alt\u0103 \u0219tampil\u0103 dec\u00e2t cea de expert contabil \u0219i face men\u021biuni \u00een capitolul I al expertizei contabile privind identificarea sa,\u00a0altele dec\u00e2t cea de membru al Corpului, vor fi semnalate Consiliului filialei pentru dispunerea m\u0103surilor necesare, iar\u00a0auditorul de calitate nu va acorda viza.<br \/>Pentru \u00eencadrarea \u00een condi\u021biile de acordare a vizei de calitate, preciz\u0103rile de mai sus se refer\u0103\u00a0at\u00e2t la expertul contabil numit\/ desemnat la cererea p\u0103r\u021bilor sau din oficiu, c\u00e2t \u0219i la expertul contabil consilier al p\u0103r\u021bilor\/ recomandat de p\u0103r\u021bi.<br \/>Potrivit reglement\u0103rilor legale \u015fi procedurale privind activitatea de expertiz\u0103 contabil\u0103 judiciar\u0103 exper\u0163ii contabili au responsabilitatea respect\u0103rii acestora, indiferent de calitatea pe care o au \u00een raportul de expertiz\u0103 contabil\u0103 judiciar\u0103, respective cea de expert contabil numit\/desemnat la cererea p\u0103r\u0163ilor sau din oficiu, c\u00e2t \u015fi cea de expert contabil consilier \u00eencuviin\u0163at al p\u0103r\u0163ilor\/recomandat de p\u0103r\u0163i.<\/p>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div id=\"tab-cont-435841a89aa1e8b5e1a52a967d0eb145-2\"\n\t\t\t     class=\"tab-pane fade \">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<table border=\"0\" align=\"left\"><tbody><tr><td align=\"left\" valign=\"top\"><strong>Cartea auditului de calitate \u00een domeniul serviciilor contabile<\/strong><strong> \u2013 Edi\u0163ia a IV-a, revizuit\u0103 \u015fi ad\u0103ugit\u0103<\/strong><\/p><p>Cei interesa\u0163i pot achizi\u0163iona cartea de la <a title=\"Contact filiale CECCAR\" href=\"https:\/\/ceccargorj.ro\/ro\/contact\/contact-filiale-ceccar\/\">filialele CECCAR<\/a> din toat\u0103 \u0163ara.<\/td><td align=\"left\" valign=\"top\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-470\" src=\"https:\/\/ceccargorj.ro\/ro\/wp-content\/uploads\/2018\/10\/cartea_auditului_de_calitate-215x300.png\" sizes=\"auto, (max-width: 215px) 100vw, 215px\" srcset=\"https:\/\/ceccargorj.ro\/ro\/wp-content\/uploads\/2018\/10\/cartea_auditului_de_calitate-215x300.png 215w, https:\/\/ceccargorj.ro\/ro\/wp-content\/uploads\/2018\/10\/cartea_auditului_de_calitate.png 313w\" alt=\"\" width=\"215\" height=\"300\" \/><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div id=\"tab-cont-435841a89aa1e8b5e1a52a967d0eb145-3\"\n\t\t\t     class=\"tab-pane fade \">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p><a title=\"Regulamentul privind auditul de calitate \u00een domeniul serviciilor contabile\" href=\"https:\/\/ceccargorj.ro\/ro\/wp-content\/uploads\/2018\/10\/regulament_audit_2012.pdf\" target=\"_blank\" rel=\"noopener\">Regulamentul privind auditul de calitate \u00een domeniul serviciilor contabile<\/a><\/p>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div id=\"tab-cont-435841a89aa1e8b5e1a52a967d0eb145-4\"\n\t\t\t     class=\"tab-pane fade \">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p><a title=\"Normele privind certificarea atest\u0103rii auditului de calitate al serviciilor contabile\" href=\"https:\/\/ceccargorj.ro\/ro\/wp-content\/uploads\/2018\/10\/norme_certificare_2012.pdf\" target=\"_blank\" rel=\"noopener\">Normele privind certificarea atestarii auditului de calitate al serviciilor contabile<\/a><\/p>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div id=\"tab-cont-435841a89aa1e8b5e1a52a967d0eb145-5\"\n\t\t\t     class=\"tab-pane fade \">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<table width=\"0\"><tbody><tr><td rowspan=\"2\" width=\"91\"><strong>Data<\/strong><\/td><td colspan=\"2\" width=\"521\"><strong>PROGRAM<\/strong><\/td><\/tr><tr><td width=\"171\"><strong>La sediul filialei<\/strong><\/td><td width=\"350\"><strong>Teren<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>03.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>04.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>05.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>06.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>07.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>10.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>11.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>12.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>13.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>14.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>17.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>18.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>19.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>20.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>21.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>24.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>25.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>26.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>27.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><tr><td width=\"91\"><strong>28.02.2020<\/strong><\/td><td width=\"171\"><strong>X<\/strong><\/td><td width=\"350\"><strong>\u00a0<\/strong><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n<\/div><div class=\"fw-divider-space space-sm  clearfix\"  ><\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Audit de calitate Anun\u0163uri \u015fi nout\u0103\u0163i Cartea auditului de calitate \u00een domeniul serviciilor contabile Regulamentul privind auditul de calitate \u00een domeniul serviciilor contabile Normele privind certificarea atestarii auditului de calitate al serviciilor contabile Program auditor [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":310,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-322","page","type-page","status-publish","hentry"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccargorj.ro\/ro\/wp-json\/wp\/v2\/pages\/322","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccargorj.ro\/ro\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ceccargorj.ro\/ro\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ceccargorj.ro\/ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccargorj.ro\/ro\/wp-json\/wp\/v2\/comments?post=322"}],"version-history":[{"count":22,"href":"https:\/\/ceccargorj.ro\/ro\/wp-json\/wp\/v2\/pages\/322\/revisions"}],"predecessor-version":[{"id":2084,"href":"https:\/\/ceccargorj.ro\/ro\/wp-json\/wp\/v2\/pages\/322\/revisions\/2084"}],"up":[{"embeddable":true,"href":"https:\/\/ceccargorj.ro\/ro\/wp-json\/wp\/v2\/pages\/310"}],"wp:attachment":[{"href":"https:\/\/ceccargorj.ro\/ro\/wp-json\/wp\/v2\/media?parent=322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}