{"id":391,"date":"2018-12-14T07:33:51","date_gmt":"2018-12-14T07:33:51","guid":{"rendered":"https:\/\/cafr.sdone.ro\/?page_id=391"},"modified":"2022-10-12T14:29:37","modified_gmt":"2022-10-12T12:29:37","slug":"prezentare","status":"publish","type":"page","link":"https:\/\/www.cafr.ro\/en\/prezentare\/","title":{"rendered":"Overview"},"content":{"rendered":"

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Overview
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CAFR is the competent authority that regulates and monitors the conduct of financial audit activities in Romania, other than the statutory audit.<\/strong><\/p>\n

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[\/et_pb_text][et_pb_toggle title=”According to Law 162\/2017, Title III Modification and completion of the Government Emergency Ordinance no. 75\/1999 regarding the financial audit activity, art. 86, 6, the Chamber, in the exercise of its attributions, carries out the following activities:” open_toggle_text_color=”#000000″ open_toggle_background_color=”#ffffff” closed_toggle_text_color=”#000000″ closed_toggle_background_color=”#ffffff” icon_color=”#e02b20″ open_icon_color=”#e02b20″ _builder_version=”4.16″ title_text_color=”#000000″ title_font=”Times New Roman||||||||” title_text_align=”center” body_font=”||||||||” body_text_align=”justify” border_width_all=”0px” box_shadow_style=”preset3″ box_shadow_vertical=”11px” box_shadow_blur=”13px” icon_color__hover=”#000000″ icon_color__hover_enabled=”on” global_colors_info=”{}” open_icon_color__hover=”#000000″ open_icon_color__hover_enabled=”on”]<\/p>\n

a) organizes and follows the program of continuous training of its members, for the activities provided in art. 3 para. (3) lit. b) -e);<\/p>\n

b) controls the quality of the activity of its members, for the activities provided in art. 3 para. (3) lit. b) -e);<\/p>\n

c) submits proposals regarding the updating of the legislation through ASPAAS and the Ministry of Public Finance, as well as<\/p>\n

and financial audit and internal audit rules, in accordance with the provisions of the law and regulations<\/p>\n

European and international professional institutions in the field;<\/p>\n

d) may cancel or withdraw, upon request, the authorization of a financial auditor or audit firm, as the case may be, in<\/p>\n

the conditions of the law;<\/p>\n

e) may apply the administrative sanctions provided in art. 321 para. (4);<\/p>\n

f) may propose the administrative sanction of withdrawing the authorization of a financial auditor or companies<\/p>\n

audit, as appropriate, in accordance with the law;<\/p>\n

g) ensures the representation of the financial auditor profession in Romania at international level;<\/p>\n

h) adopts the Code of Ethics and the international standards of audit, review, other assurance missions and services<\/p>\n

related, for missions other than statutory audit;<\/p>\n

i) issues, with the approval of ASPAAS, guidelines and guidelines in the field of statutory audit on standards<\/p>\n

international audits and in application of the Code of Ethics adopted by ASPAAS;<\/p>\n

j) any other activities necessary for the implementation of this emergency ordinance.<\/p>\n

(7) The Chamber also carries out activities delegated by ASPAAS regarding the statutory auditors, in accordance with the law.<\/p>\n

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CAFR promotes and supports the profession of financial auditor, protecting the interests of the professionals themselves and protecting the public interest. CAFR is a leader in the development of professional standards, education and information for the Romanian profession, while also providing the business environment and society with clear sets of regulations, the appropriate level of competence and reliable information.<\/p>\n

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We are actively contributing to the activity of the International Federation of Accountants (IFAC), Accountancy Europe, the European Federation of Accountants and Auditors for SMEs (EFAA), Professional Accountancy Education Europe (PAEE) and the Strategic Forum for the Accounting Profession \u2013 Network for quality assurance within the Strategic Forum for the Accounting Profession (APSF).<\/span><\/p>\n

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Overview CAFR is the competent authority that regulates and monitors the conduct of financial audit activities in Romania, other than the statutory audit. a) organizes and follows the program of continuous training of its members, for the activities provided in art. 3 para. (3) lit. b) -e); b) controls the quality of the activity of […]<\/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\/391"}],"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=391"}],"version-history":[{"count":64,"href":"https:\/\/www.cafr.ro\/en\/wp-json\/wp\/v2\/pages\/391\/revisions"}],"predecessor-version":[{"id":5447,"href":"https:\/\/www.cafr.ro\/en\/wp-json\/wp\/v2\/pages\/391\/revisions\/5447"}],"wp:attachment":[{"href":"https:\/\/www.cafr.ro\/en\/wp-json\/wp\/v2\/media?parent=391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}