[et_pb_section fb_built=”1″ admin_label=”FAQ” _builder_version=”4.2.2″ background_color=”#ffffff” custom_padding=”0|0px|3px|0px|false|false” top_divider_color=”#072b21″ top_divider_height=”25px” top_divider_flip=”vertical” hover_enabled=”0″][et_pb_row _builder_version=”3.25″][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.2.2″ text_font=”||||||||” text_font_size=”15px” text_line_height=”2em” header_font=”||||||||” header_text_align=”center” header_2_font=”||||||||” header_2_font_size=”42px” header_2_line_height=”1.5em” header_3_font=”Rubik|500||on|||||” header_3_text_color=”#098cf2″ header_3_font_size=”14px” header_3_letter_spacing=”2px” header_3_line_height=”2em” text_orientation=”center” max_width=”500px” module_alignment=”center” hover_enabled=”0″ text_font_size_tablet=”” text_font_size_phone=”14px” text_font_size_last_edited=”on|phone” header_2_font_size_tablet=”32px” header_2_font_size_phone=”22px” header_2_font_size_last_edited=”on|phone” locked=”off” inline_fonts=”Times New Roman”]<\/p>\n
[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”3.25″ custom_padding=”56px|0px|15px|0px|false|false”][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_tabs active_tab_background_color=”#dddddd” _builder_version=”3.25.4″ body_font=”||||||||” tab_font=”||||||||” border_radii=”on|17px|17px|17px|17px” border_width_all=”0px” box_shadow_style=”preset3″][et_pb_tab title=”Overview” _builder_version=”3.25.4″ body_font=”Times New Roman||||||||” body_text_align=”left” body_text_color=”#0c680c” tab_font=”Times New Roman|||||on|||” tab_text_color=”#0c680c”]<\/p>\n
The working committees <\/b>have the following main objectives<\/strong>:<\/strong><\/p>\n \u2022\u00a0\u00a0\u00a0 Provision of technical assistance to CAFR members, CAFR executive members or management bodies, for different areas of activity; Working committees can be set up on different areas of activity, either on definite or indefinite term.<\/p>\n Who can be part of the working committees set up at CAFR level The working committees\u00a0consist of the following categories of entities:<\/p>\n \u2022\u00a0\u00a0\u00a0 One or more members of the CAFR Council, honorary financial auditors, members of the CAFR Excellence Committee or the CAFR Executive Board;<\/p>\n \u2022\u00a0\u00a0\u00a0Financial auditors, CAFR members, or members of other professional bodies in the Member States; The criteria for selecting and co-opting a person within a working committee mainly include the following:<\/p>\n \u2022\u00a0\u00a0\u00a0 Professional qualifications held by that person; [\/et_pb_tab][et_pb_tab title=”CAFR’s working committees” _builder_version=”3.25.4″ tab_font=”|||||on|||” tab_text_color=”#0c680c”]<\/p>\n 1.\u00a0\u00a0\u00a0 Working Committee on Ethical Code Implementation and Interpretation Issues <\/strong>(Click here<\/a>) [\/et_pb_tab][et_pb_tab title=”How to address an issue to the working committee” _builder_version=”3.25.4″ tab_font=”|||||on|||”]<\/p>\n Please inform us on the issues you are encountering in practice, related to which you either manifest certain reserves, or you do not have enough arguments, the regulations are contradictory, or they involve a high degree of risk. The materials prepared by each working committee are under the property of CAFR and shall be used and distributed to the public only with the CAFR’s agreement.<\/p>\n The responses made by a working committee to various professional issues raised by CAFR auditors are not mandatory for financial auditors and are considered as good practice recommendations. Responses by a working committee shall be communicated to the auditors who raised the issues and\/or shall be posted on the CAFR website\/forum, as appropriate, by not holding responsible the members of the working committee or the Chamber.<\/p>\n [\/et_pb_tab][\/et_pb_tabs][et_pb_cta title=”Procedure concerning the organization and functioning of the working committees” button_url=”https:\/\/www.cafr.ro\/uploads\/HOTARAREA%20CONSILIULUI%20CAFR%20NR.34%20DIN%2002%20IUNIE%202016-de23.pdf” button_text=”Download the procedure” _builder_version=”3.25.4″ header_font=”||||||||” header_text_color=”#1f5b0b” custom_button=”on” button_text_color=”#e02b20″ button_border_radius=”53px” button_font=”||||||||” button_icon=”%%98%%” button_alignment=”center” background_layout=”light” border_radii=”on|36px|36px|36px|36px”][\/et_pb_cta][et_pb_divider color=”#27490b” divider_weight=”1px” _builder_version=”3.23.3″ custom_margin=”||8px|||”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" Working Committees The working committees have the following main objectives: \u2022\u00a0\u00a0\u00a0 Provision of technical assistance to CAFR members, CAFR executive members or management bodies, for different areas of activity; \u2022\u00a0\u00a0\u00a0 Harmonization of legislation for different areas of activity, including financial audit; \u2022\u00a0\u00a0 Developing guidelines and other materials useful to financial auditors. Working committees can be […]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":""},"_links":{"self":[{"href":"https:\/\/www.cafr.ro\/en\/wp-json\/wp\/v2\/pages\/2249"}],"collection":[{"href":"https:\/\/www.cafr.ro\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.cafr.ro\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.cafr.ro\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cafr.ro\/en\/wp-json\/wp\/v2\/comments?post=2249"}],"version-history":[{"count":15,"href":"https:\/\/www.cafr.ro\/en\/wp-json\/wp\/v2\/pages\/2249\/revisions"}],"predecessor-version":[{"id":5168,"href":"https:\/\/www.cafr.ro\/en\/wp-json\/wp\/v2\/pages\/2249\/revisions\/5168"}],"wp:attachment":[{"href":"https:\/\/www.cafr.ro\/en\/wp-json\/wp\/v2\/media?parent=2249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
\u2022\u00a0\u00a0\u00a0 Harmonization of legislation for different areas of activity, including financial audit;
\u2022\u00a0\u00a0 Developing guidelines and other materials useful to financial auditors.<\/p>\n<\/blockquote>\n
<\/b><\/p>\n\n
\u2022\u00a0\u00a0\u00a0 Trainees in financial auditing;
\u2022\u00a0 Academic staff in accounting, auditing, taxation, etc.;
\u2022\u00a0\u00a0\u00a0 Other professionals in the field who do not have the capacity of financial auditor;
\u2022\u00a0\u00a0\u00a0 Financial auditors, trainees, or professionals in the field proposed by CAFR or CAFR auditing firms, depending on the activity of a work committeee;
\u2022\u00a0\u00a0\u00a0 Professionals from ministries or other institutions, or organizations working in areas relevant to the subject matter of the committee for which they are proposed.<\/p>\n<\/blockquote>\n\n
\u2022\u00a0\u00a0\u00a0 Affiliation to a CAFR member audit firm or other national and international institutions and authorities in the field;
\u2022\u00a0\u00a0\u00a0 The professional reputation of the person proposed to be part of a work committee and \/ or the audit firm designating a representative within a working committee;
\u2022\u00a0\u00a0\u00a0 In the case of financial auditors – The results obtained by the financial auditor \/ audit firm, following the quality inspections carried out by the CAFR Monitoring, Control and Skills Department, respectively having the A rating;
\u2022\u00a0\u00a0\u00a0 In the case of financial auditors – they have not been subjected to disciplinary sanctions by CAFR;
\u2022\u00a0\u00a0\u00a0 Professional experience in the field for which a working committee is set up;
\u2022\u00a0\u00a0\u00a0 Studies or materials published in the financial-accounting field or in the field for which the working committee has been set up;
\u2022\u00a0\u00a0\u00a0 The results obtained during the traineeship test and the professional skills examination, organized by CAFR;
\u2022\u00a0\u00a0\u00a0In the case of financial auditors and trainees – they should have fulfilled all obligations towards CAFR.\u00a0
\u2022\u00a0\u00a0\u00a0 And they should not have or have had conflicts\/litigation with CAFR or have affected the CAFR’s reputation and image.<\/p>\n<\/blockquote>\n
2.\u00a0\u00a0\u00a0 Working Committee on Audit Issues and ISA Implementation <\/strong>(Click here<\/a>)
3.\u00a0\u00a0\u00a0 Financial Reporting Working Committee<\/strong> (Click here<\/a>)
4.\u00a0\u00a0\u00a0 Working<\/strong> Committee on the entities regulated by the NBR<\/strong> (Click here<\/a>)
5.\u00a0\u00a0\u00a0 Working Committee on the Audit of the entities regulated by<\/strong> ASF<\/b> (Click here<\/a>)
6.\u00a0\u00a0\u00a0 Working Committee<\/strong> on the Audit of the European Funds<\/strong> (Click here<\/a>)
7.\u00a0\u00a0\u00a0 Working Committee for Internal Audit<\/strong> (Click here<\/a>)
8.\u00a0\u00a0\u00a0 Working Committee on Various Professional Issues<\/strong> (Click here<\/a>)
9.\u00a0\u00a0\u00a0 Working Committee for Trainees<\/strong> (Click here<\/a>)
10.\u00a0\u00a0 Working Committee on Prevention and Fight Against Money Laundering<\/b> (Click here<\/a>)<\/p>\n
We are looking forward to receiving the issues you are encountering at the Chamber\u2019s address (No. 67-69 Sirenelor St, 5th district, Bucharest, OP 5, CP 83) or by e-mail at comitet@cafr.ro.<\/p>\n