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Who is the bookkeeping expert?
The bookkeeping expert is the person who has obtained this quality in the conditions of the Ordinance n°65/1994 regarding the organization of the activity of bookkeeping examination and of the authorized accountants and he has the professional competence to organize and direct the accountancy, to supervise the administration of the commercial societies, to draw up the financial situations and to perform bookkeeping examinations.
What sort of works can a bookkeeping expert perform?
a) he keeps or surveys the accountancy and he draws up or verifies and signs the financial situations:
b) he grants assistance regarding the organization and the bookkeeping;
c) he performs economical financial analyses, financial bookkeeping audit and patrimonial evaluations;
d) he performs the bookkeeping examinations disposed by the judicial organs or requested by natural or juristic persons in the conditions stipulated by law;
e) he performs other works with financial bookkeeping and fiscal character, works of administrative and informatics organization;
f) he fulfills, according to the legal provisions, the tasks stipulated in the censor mandate at the commercial societies;
g) he grants specialty assistance necessary to the foundation and reorganization of the commercial societies;
h) he performs for natural and juristic persons professional services which imply accountancy knowledge.
The relations of the bookkeeping experts and of the commercial societies of profit with the customers are settled through a written contract of service performance, signed by both parties.
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