Audit Financiar
Auditul financiar contabil, domeniu de vârf al profesiei contabile, a fost legiferat in Romania abia in anul 1999, cunoscând pasi importanti atât prin CECCAR cat si prin Ministerul Finantelor prin înfiintarea Camerei Auditorilor din Romania care a elaborat Standardele de Audit si Codul privind conduita etica profesionala în domeniul auditului financiar, dupa IFAC. In aceasta perspectiva, auditul financiar contabil se interpune între producatorii si utilizatorii informatiei contabile, prin profesionisti de mare clasa care îsi asuma responsabilitatea certificarii ca, situatiile financiare sunt întocmite, sub toate aspectele semnificative , în conformitate cu un referential contabil. Obligativitatea efectuarii auditului financiar contabil prevazut prin lege de toate societatile comerciale, regiile autonome, institutiile publice, bancile, fondurile de investitii, etc. ar fi prevenit falimentul, bancruta frauduloasa si pierderile de resurse financiare ale populatiei printr-o informare corecta, reala, onesta a tuturor participantilor la viata economico-sociala.
Auditul financiar contabil este:
- o examinare independenta a situatiei financiare efectuata de un auditor, in conformitate cu orice obligatie relevanta;
- un aport de credibilitate asupra situatiilor financiare;
- o revedere critica pentru evaluarea situatiei financiar contabile;
- o examinare efectuata de un profesionist competent si independent in vederea exprimarii unei opinii :
a. asupra validitatii si corectei aplicari a procedurilor interne, stabilite de conducerea entitatii, precum si
b. asupra imaginii fidele, clare si complete a patrimoniului si a situatiilor financiare.
01.30.12
01.17.12
01.06.12
12.23.11
12.16.11
Insolvency, bankruptcy
In collaboration with "Serban LAURENTIA" INDIVIDUAL OFFICE - practitioner in insolvency, and with our lawyers, we offer:
- Specific Services OF dissolution / liquidation / cancellation according to Law 31/1990 on trading companies for any of these situations:
- the company’s term has expired and its extension is no longer wanted;
- the company’s subject matter of activity may no longer be carried out;
- whenever disputes occur between the members / shareholders that may not be overcome;
- the Shareholders’/Associates’ General Assembly decides the voluntary liquidation of the business.
- Insolvency Specific Services - legal reorganization and bankruptcy, provided by Law 85/2006:
- upon the creditor’s request, shall there be any unrecovered claims (uncollected clients) higher than 30,000 lei / client and the steps taken so far have not led to the recovery thereof, it may claim in court the opening of the insolvency proceedings for the debtor under payment impossibility;
- Upon the debtor's request, shall the payment be in default and all funding ways have been exhausted, it may claim in court the opening of its bankruptcy.
In all these situations, according to Law 31/1990 on trading companies and Law 85/2006 on insolvency, it is mandatory to assign an administrator / judiciary liquidator to coordinate all the legally required steps from the opening to the completion of the procedure by the syndic judge.
