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Law No. 186 Of 2 December 1999

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

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LEGE no. 186 186 of 2 December 1999 on approval Government Ordinance no. 89/1998 to amend and supplement Government Ordinance no. 65/1994 on the organisation of the activity of accounting expertise and authorised accountants
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 592 592 of 6 December 1999



The Romanian Parliament adopts this law + Article UNIC Approval Government Ordinance no. 89 89 of 25 August 1998 to amend and supplement Government Ordinance no. 65/1994 on the organisation of the activity of accounting expertise and authorised accountants, issued pursuant to art. 1 1 section 4 lit. i) of Law no. 148/1998 on the empowerment of the Government to issue ordinances and published in the Official Gazette of Romania, Part I, no. 314 of 27 August 1998, with the following amendments and additions: 1. In Article I, point 1, paragraph 1 of Article 3 shall read as follows: "" Art. 3. -(1) Access to the profession of accounting expert and authorized accountant is made on the basis of admission examination, to which at least the average 7 and minimum grade 6 is obtained in each discipline, performing a 3-year internship and taking an examination of skills at the end of internship. " 2. In Article I, point 2, the introductory part of paragraph 1 of Article 4 shall read as follows: "" Art. 4. -(1) It may be present at the entrance examination provided for in art. 3 3 for the profession of accounting expert person who meets the following conditions: " 3. Article I (2) (d) of paragraph 1 of Article 4 shall be repealed. 4. In Article I, point 2, paragraph 2 of Article 4 shall read as follows: " (2) On request, persons who have the title of academician, professors and university lecturers, doctors in economics and docent doctors, with finance or accounting specialty, have access to the profession of accounting expert based on the title of doctor, with the fulfilment of the conditions provided in ((1) lit. a) and c) and the support of an interview on the norms of organization and functioning of the Body of Chartered Accountants and Authorized Accountants. " 5. In Article I, point 3, the introductory part of Article 5 shall read as follows: "" Art. 5. -It may be present at the entrance examination provided for in art. 3 3 for the profession of authorized accountant person who meets the following conditions: " 6. in Article I, point 3, point d) of Article 5 shall be repealed. 7. In Article I, point 4, paragraphs 3 and 4 of Article 11 shall read as follows: " (3) Chartered accountants and authorized accountants may not exercise their duties conferred by this quality for the duration in which they carry out any salarized activity outside the Body of Chartered Accountants and Authorized Accountants or activity. commercial, except for teaching, literary, publishing in the field and that of parliamentarian, local or county councillor, during the term of office. The provisions of this paragraph shall apply from the financial year 2000. (4) The censor activity may be carried out, according to the law, by: accounting experts, authorized accountants with higher education, persons with higher economic studies with diploma recognized by the Ministry of National Education and with practice in the financial-accounting activity of at least 5 years, as well as by the companies of accounting expertise. " 8. In Article I, point 6, letter a) of Article 19 shall read as follows: " a) organizes the entrance examination, the internship and the taking of the aptitude examination for access to the profession of accounting expert and authorized accountant, in accordance with the provisions of art. 3. The exam programs, in order to access the profession of accounting expert and authorized accountant, the regulations on internship and the aptitude examination shall be developed by the Body of Chartered Accountants and Authorized Accountants and shall be endorsed by Ministry of Finance, aiming to harmonize with the provisions of European directives in the field The opinion is advisory; ' 9. Article I (10) (2) of Article 27 shall be repealed. 10. In Article I, paragraph 16, letter g) of Article 30 shall read as follows: " g) decides the disciplinary sanction of the members of the Superior Council and of the councils of the branches of the Body of Chartered Accountants and Authorized Accountants in accordance with the provisions of art. 16, on the proposal of the higher discipline commission. The appeal of sanctions determined by the National Conference can be made at the Administrative Court Section of the Court of Appeal, within 30 days from the date of official notification. The decisions of the Court of Appeal are final. " 11. In Article I, paragraph 17, paragraph 1 of Article 31 shall read as follows: "" Art. 31. -(1) The President of the Superior Council is elected by the National Conference between the members of the Body of Chartered Accountants and Authorized Accountants That person may only cumulate this function if he pursues an activity in the field of research or in university education, which enjoys special professional and moral authority. " 12. Article I, point 25, paragraph 2 of Article 36 shall be repealed. 13. In Article I, paragraph 26, paragraph 3 of Article 36 shall read as follows: "(3) The registration fees and the contributions on the tranches of income shall be established annually by the National Conference of Chartered Accountants and Authorized Accountants." 14. In Article I, paragraph 27, letter a) of Article 38 shall read as follows: "" a) participate in the proceedings of the National Conference, the Superior Council, the Permanent Bureau and the Higher Disciplinary Commission, without the right to vote; " 15. In Article I, paragraph 28, letter a) of Article 39 shall read as follows: "" a) participate in the work of the general assembly, the council of the branch, the permanent office and the discipline commission, without the right to vote; " 16. Article I, point 29, after Article 39 ^ 1, insert Article 39 ^ 2 with the following contents: "" Art. 39 39 ^ 2. -(1) The exercise of any task specific to the quality of accounting and accounting expert authorized by unauthorized persons or who is in a situation of incompatibility constitutes a crime and is sanctioned according to the criminal law. (2) Persons who perform tasks specific to the quality of accounting expert and authorized accountant without an annual visa shall be disciplined according to the Regulation of organization and functioning of the Body of Chartered Accountants and Accountants Authorized. " This law was adopted by the Chamber of Deputies at the meeting of May 17, 1999, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. p. CHAMBER OF DEPUTIES PRESIDENT, ANDREI IOAN CHILIMAN This law was adopted by the Senate at the meeting of 4 November 1999, in compliance with the provisions of art. 74 74 para. (2) of the Romanian Constitution. p. SENATE PRESIDENT, ULM NICOLAE SPINEANU ------------