Law No. 186 Of 2 December 1999

Original Language Title:  LEGE nr. 186 din 2 decembrie 1999

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Law No. 186 of 2 December 1999 on the approval of the Government Ordinance. 89/1998 on the amendment of the Government Ordinance No. 65/1994 on the Organization of Chartered and certified accountants published in PARLIAMENT ISSUING the OFFICIAL GAZETTE nr. 592 of 6 December 1999, the Romanian Parliament adopts this law.


The sole article approving Ordinance No. 89 of 25 august 1998 on the amendment of the Ordinance No. 65/1994 on the Organization of Chartered and certified accountants, issued pursuant to art. 1 paragraph 4 lit. I) of law No. 148/1998 on empowering the Government to issue decrees and published in the Official Gazette of Romania, part I, no. 314 of 27 august 1998, with the following amendments and supplements: 1. In article I, section 1, paragraph 1 of article 3 shall read as follows: Art. 3.-(1) access to the profession of Chartered Accountant and certified public accountant is done on the basis of entrance exam, to obtain at least a minimum average of 7 and note 6 in each discipline, conducting a three-year stint and an examination of skills on completion of the training camp. "
2. In article I, paragraph 2, the introductory words of paragraph (1) of article 4 shall read as follows: Art. 4.-(1) may be made at the admission examination provided for in art. 3 for the profession of Chartered Accountant person who fulfills the following conditions: "3. Article I, section 2, point d) of paragraph 1 of article 4 is repealed.
4. In article I, section 2, paragraph 2 of article 4 shall read as follows: "(2) on request, persons who have the title of academician, University professors, doctors and conferentiarii in economics and docent doctors, with specialty finance or accounting, have access to the profession of Chartered Accountant based on the title of doctor, with fulfilment of the conditions laid down in paragraph 1. (1) (a). ) and (c)) and the support of an interview concerning the rules on the organisation and operation of the body of Chartered Accountants and Accountants. "
5. In article I, paragraph 3, introductory part of article 5 shall read as follows: Art. 5.-can this admission examination provided for in article 10. 3 for the profession of certified public accountant person who fulfills the following conditions: "6. At article I, paragraph 3, subparagraph (d)) of article 5 shall be repealed.
7. In article I, section 4, paragraphs 3 and 4 of article 11 shall read as follows: "(3) the accounting Experts and authorized accountants may not exercise the powers conferred by this quality during the carrying out of any activity besides salarizata Body chartered accountants and Chartered or commercial activity, except for didactic activities, literary, journalistic and the parliamentary local county councillor, or, during his mandate. The provisions of this paragraph shall apply with effect from the financial year of 2000.

(4) the trustee may be held under the law by: authorized accountants, accounting experts with higher education, people with higher economic studies with a diploma recognized by the Ministry of national education and practice in financial accounting activity for at least five years, and companies of accounting expertise. "
  

8. In article I, section 6, paragraph a) article 19 shall read as follows: "to organise the admission exam), adaptation period and aptitude examination for admission to the profession of Chartered Accountant and certified public accountant in accordance with the provisions of art. 3. exam schedules, with a view to access to the profession of Chartered Accountant and certified public accountant, rules governing the qualifying period and the aptitude test shall be prepared by the body of Chartered Accountants and certified accountants and endorsed by the Ministry of Finance, aiming to harmonize with the provisions of European directives in this field. The opinion is advisory; "
9. In article I, section 10, paragraph 2 of article 27 shall be repealed.
10. In article I, paragraph 16, subparagraph (g)) of article 30 shall read as follows: "Decides to punish) Disciplinary Board members and Upper Body subsidiaries councils chartered accountants and certified accountants in accordance with the provisions of art. 16, on a Commission proposal superior discipline. Challenging the sanctions decided on by the National Conference can be made at the Administrative Court of appeal, within 30 days of the notification. Court of appeal decisions are final. "
11. In article I, section 17 (1) of article 31 shall read as follows: Art. 31. — (1) the President of the Superior Council is elected by the National Conference of the members of the body of Chartered Accountants and certified accountants. The person may combine this function only if the activity in the field of research or in university education, which was enjoying professional and moral authority. "
12. In article I, section 25, paragraph 2 of article 36 shall be repealed.
13. In article 26, point (3) article 36 shall read as follows: "(3) enrollment fees in obvious and strong contributions on income shall be determined annually by the National Conference of Accountants and Accountants."
14. In article 27, point (a)) of article 38 shall read as follows: ' a) attend National Conference of the Supreme Council, the permanent Bureau and the superior discipline Commission, without the right to vote; "
15. In article 28, point (a)) of article 39 shall read as follows: ' a) attend the General Assembly, the Council, the permanent Bureau branch and the Disciplinary Committee, without the right to vote; "
16. In article I, section 29, article 39 ^ 1 is inserted in article 39 ^ 2 with the following content: "Art. 39 ^ 2. -(1) the exercise of any powers specific to chartered accountant and certified public accountant by unauthorised persons or who find themselves in a situation of incompatibility shall constitute infringement and shall be imposed according to criminal law.

(2) the persons carrying out the specific powers of Chartered Accountant and certified public accountant with no annual visa shall be imposed according to the disciplinary rules of organization and functioning of the body of Chartered Accountants and Accountants. "
  

This law was adopted by the Chamber of deputies at its meeting on 17 May 1999, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. CHAMBER of DEPUTIES PRESIDENT, ANDREW JOHN CHILIMAN this law was adopted by the Senate at its meeting on 4 November 1999, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. NICHOLAS, PRESIDENT of the SENATE ULM SADR — — — — — — — — — — — —