Accounting Expertise - A Practical Approach. Separate Report

• Author: Anton C.E.
• Position: Transilvania University of Brasov
• Pages: 115-124

Bulletin of the Transilvania University of Braşo v

Series V: Economic Sciences • Vol. 11 (60) No. 2 – 2018

ACCOUNTING EXPERTISE – A PRACTICAL

APPROACH. SEPARATE REPORT

Carmen E. ANTON1

Abstract: The study on the accounting expertise - report separate from(?)

follows the research direction of the accounting services field. The

accounting expertise is the work drafted by the accounting professional upon

the request of the accounting information consumer in order to substantiate

economic decisions or to be used as means of evidence to solve cases that

require specialty knowledge. Used as means of evidence in civil and criminal

trials, it is subject to the procedures in this field where the court appoints

chartered accountants and may approve advisor experts to draft specialty

works. The purpose of this case study is to outline the coordinates of

accounting expertise report separate in a civil trial?

Key words: accounting expertise, adviser expert, separate report, means

of evidence.

1. Introduction

Judicial accounting expertise is the means of evidence admitted by the court at the

request of the parties to solve commercial or civil matters being deferred for a verdict.

Essentially, the paper involves a broad scientific research of economic phenomena and

transactions to express an opinion that shall be used by the judiciary authorities in

making a decision.

In any field, customer satisfaction is directly proportional to the quality of services and

products it receives (Neacsu, 2017). There are circumstances when commercial issues

arise and then a Judicial accounting expertise is necessary for their settlement.

Accounting expertise originates in the provisions of Government Order no. 65/1994 on

the organization of accounting expertise and chartered accountants (amended by the

Law No. 162/2017 on the statutory audit of the annual financial statements and the

consolidated annual financial statements and amending some regulations).

The professional regulation of this activity is carried out by the Professional Standard

no. 35 – Accounting expertise (VIIth edition, revised and updated in 2016), and the

procedural regulation considers the Civil Procedure Code and the Criminal Procedure

Code.

1 Transilvania University of Braşov, carmen.anton@unitbv.ro