{"id":11096,"date":"2023-06-28T12:15:24","date_gmt":"2023-06-28T10:15:24","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=11096"},"modified":"2023-06-28T12:15:27","modified_gmt":"2023-06-28T10:15:27","slug":"propunere-legislativa-sau-o-bomba-cu-ceas-pentru-securitatea-economica-a-romaniei","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/propunere-legislativa-sau-o-bomba-cu-ceas-pentru-securitatea-economica-a-romaniei\/","title":{"rendered":"Propunere legislativ\u0103 sau o \u201ebomb\u0103 cu ceas\u201d pentru securitatea economic\u0103 a Rom\u00e2niei?"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e195146de65\" class=\"fw-col-sm-8 tf-sh-f2de294414f546ad15b9c10db1423db8\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-3c162c07bafb04e86b9498f457d5166b \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Corpul Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia (CECCAR) marcheaz\u0103, la 13 iulie 2023, doi ani de la\u00a0<strong>\u00eemplinirea unui secol de la reglementarea profesiei \u0219i \u00eenfiin\u021barea organismului profesional\u00a0<\/strong>prin Decret Regal. Oamenii de stat ai acelor vremuri au \u00een\u021beles importan\u021ba asigur\u0103rii profesionalismului \u0219i eticii \u00een contabilitate, despre care putem spune c\u0103 reprezint\u0103 \u0219tiin\u021ba \u0219i arta st\u0103p\u00e2nirii afacerilor. Astfel, Rom\u00e2nia a intrat la acea vreme \u00een clubul select al \u021b\u0103rilor care aveau profesia reglementat\u0103.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen mod inexplicabil ast\u0103zi, \u00eentr-o economie inteligent\u0103 \u0219i global\u0103, se atac\u0103 decisiv tocmai\u00a0<strong>esen\u021ba profesiei<\/strong>\u00a0\u2013\u00a0<strong>independen\u021ba exercit\u0103rii profesiei, profesionalismul<\/strong>\u00a0\u0219i\u00a0<strong>etica profesional\u0103<\/strong>,elemente definitorii pentru garantarea calit\u0103\u021bii serviciilor \u0219i ac\u021biunii \u00een interes public.<\/span><\/p>\n<p><span class=\"stk-highlight\">Potrivit unei propuneri legislative, \u00eenregistrat\u0103 la Senat cu<\/span>\u00a0<a href=\"https:\/\/www.senat.ro\/legis\/lista.aspx?nr_cls=b398&amp;an_cls=2023\" target=\"_blank\" rel=\"noreferrer noopener\">nr. B398\/2023<\/a><span class=\"stk-highlight\">, se urm\u0103re\u0219te eliminarea condi\u021biei ca societ\u0103\u021bile care presteaz\u0103 servicii financiar-contabile s\u0103 fie de\u021binute \u0219i administrate de exper\u021bii contabili \u2013 liber-profesioni\u0219tii contabili care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea\u00a0<strong>autonom,<\/strong>\u00a0<strong>pe proprie r\u0103spundere<\/strong>\u00a0\u0219i \u00een\u00a0<strong>mod independent<\/strong>, care au responsabilitatea\u00a0<strong>etic\u0103 \u0219i legal\u0103\u00a0<\/strong>s\u0103 serveasc\u0103 at\u00e2t\u00a0<strong>interesele specifice ale beneficiarilor serviciilor<\/strong>\u00a0lor, c\u00e2t \u0219i\u00a0<strong>interesul public<\/strong>, \u0219i care sunt sub inciden\u021ba unui\u00a0<strong>sistem de organizare profesional\u0103 \u0219i de control<\/strong>. Toate acestea \u00een numele unei a\u0219a-zise liberaliz\u0103ri care, \u00een fapt, nu face altceva dec\u00e2t s\u0103 creeze premisele ca interesul profesional s\u0103 devin\u0103 subjugat de interesul capitalului.<\/span><\/p>\n<p><span class=\"stk-highlight\">Propunerea legislativ\u0103 este, \u00een fapt, disonant\u0103 cu modul \u00een care profesia contabil\u0103 este reglementat\u0103 \u00een cele mai mari economii ale lumii:\u00a0<a href=\"https:\/\/us.aicpa.org\/content\/dam\/aicpa\/advocacy\/state\/statecontactinfo\/uaa\/downloadabledocuments\/non-cpa_ownership.pdf#:~:text=STATE%20NON-CPA%20OWNERSHIP%20PROVISIONS%20The%20Uniform%20Accountancy%20Act,have%20the%20UAA%20simple%20majority%20provision%20in%20place\" target=\"_blank\" rel=\"noreferrer noopener\">SUA<\/a>, Fran\u021ba, Italia, Germania, Belgia, Canada, Australia, Japonia etc. Drept exemplu, prezent\u0103m modul \u00een care este reglementat\u0103 profesia \u00een SUA \u2013<\/span>\u00a0<a href=\"https:\/\/bit.ly\/3CPU59z\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/bit.ly\/3CPU59z<\/a>.<\/p>\n<p class=\"has-black-color has-text-color\">Modific\u0103rile propuse introduc un nou prestator de servicii financiar-contabile:\u00a0<strong>societ\u0103\u021bile de expertiz\u0103 contabil\u0103 care NU sunt controlate de exper\u021bii contabili<\/strong>\u00a0\u0219i care, \u00een consecin\u021b\u0103,\u00a0<strong>NU au r\u0103spundere profesional\u0103 \u0219i etic\u0103.<\/strong>\u00a0De\u0219i se poate admite c\u0103 num\u0103rul prestatorilor de servicii ar putea cre\u0219te, trebuie avute \u00een vedere\u00a0<strong>riscurile asupra securit\u0103\u021bii afacerilor, dar \u0219i asupra conform\u0103rii fiscale voluntare<\/strong>\u00a0a contribuabililor. \u00cen mod evident, aceste societ\u0103\u021bi vor pune accentul pe\u00a0<strong>maximizarea rezultatelor financiare,<\/strong>\u00a0\u00een detrimentul celor profesionale. Totodat\u0103, aceast\u0103 \u201eliberalizare\u201d a pie\u021bei induce un risc major pentru securitatea afacerilor, pentru securitatea economiei, \u00een ansamblu, av\u00e2nd \u00een vedere c\u0103, prin efectul Legii nr. 82\/1991, s-ar acorda\u00a0<strong>r\u0103spunderea pentru conformarea la legisla\u021bia financiar-contabil\u0103, care implic\u0103 \u0219i conformarea fiscal\u0103 voluntar\u0103,<\/strong>\u00a0unor\u00a0<strong>societ\u0103\u021bi pentru care nu exist\u0103 nicio form\u0103 de control profesional \u0219i etic<\/strong>, nefiind controlate de exper\u021bi contabili. Aceste modific\u0103ri ale legisla\u021biei vor crea premisele apari\u021biei unor\u00a0<strong>scheme de fraud\u0103 financiar\u0103 \u0219i evaziune fiscal\u0103<\/strong>\u00a0care vor pune la ad\u0103post ini\u021biatorii infrac\u021biunilor prin transmiterea responsabilit\u0103\u021bii c\u0103tre ter\u021be societ\u0103\u021bi, care nu au r\u0103spundere profesional\u0103 \u0219i etic\u0103.<\/p>\n<p class=\"has-black-color has-text-color\">Efectul pe termen mediu va fi\u00a0<strong>deprofesionalizarea acestui sector de activitate<\/strong>, esen\u021bial pentru a asigura ordinea \u00een economie \u0219i crearea de valoare sustenabil\u0103.<\/p>\n<p class=\"has-black-color has-text-color\">\u201eRolul liber-profesioni\u0219tilor contabili este unul esen\u021bial pentru un mediu economic stabil \u0219i predictibil \u0219i pentru cre\u0219terea gradului de conformare fiscal\u0103 voluntar\u0103. Dereglementarea profesiei de expert contabil ca profesie liberal\u0103, respectiv deprofesionalizarea prestatorilor de servicii financiar-contabile, ar avea un impact negativ \u00een asigurarea cre\u0219terii inteligente sustenabile a economiei, \u00een asigurarea securit\u0103\u021bii economice la nivel na\u021bional\u201d, a precizat Elena-Ecaterina Chivu, pre\u0219edinte al Consiliului superior al CECCAR.<\/p>\n<p class=\"has-black-color has-text-color\">\u201ePunerea \u00een aplicare a propunerii legislative ar crea o discriminare a liber-profesioni\u0219tilor contabili din Rom\u00e2nia at\u00e2t \u00een pia\u021ba intern\u0103, c\u00e2t \u0219i \u00een cea global\u0103 a serviciilor contabile. Exper\u021bii contabili vor intra \u00een concuren\u021b\u0103 at\u00e2t cu prestatori de servicii \u00een domeniul financiar-contabil care nu sunt sub inciden\u021ba unui sistem de organizare profesional\u0103 \u0219i de control, c\u00e2t \u0219i cu liber-profesioni\u0219ti din alte jurisdic\u021bii, prin deschiderea pie\u021bei din Rom\u00e2nia \u2013 consecin\u021b\u0103 a elimin\u0103rii obliga\u021biei de recunoa\u0219tere a calific\u0103rii profesionale \u00een Rom\u00e2nia \u2013, concomitent cu p\u0103strarea restric\u021biilor de acces al profesioni\u0219tilor rom\u00e2ni pe alte pie\u021be unde activitatea este reglementat\u0103, men\u021bin\u00e2ndu-se obliga\u021bia de recunoa\u0219tere a calific\u0103rii profesionale\u201d, a subliniat Robert-Aurelian \u0218ova, purt\u0103tor de cuv\u00e2nt al CECCAR,\u00a0 vicepre\u0219edinte al Consiliului superior.<\/p>\n<p class=\"has-black-color has-text-color\">\u00cen concluzie, CECCAR consider\u0103 c\u0103\u00a0<strong>prevederile actuale ale OG nr. 65\/1994<\/strong>\u00a0au un rol esen\u021bial \u00een asigurarea calit\u0103\u021bii serviciilor \u00een domeniul contabilit\u0103\u021bii. Totodat\u0103, consider\u0103m c\u0103 acestea\u00a0<strong>NU\u00a0<\/strong>sunt de natur\u0103 s\u0103 constituie o barier\u0103 care s\u0103 afecteze concuren\u021ba. \u00cen fapt,\u00a0<strong>pie\u021bele libere sunt cu adev\u0103rat libere doar atunci c\u00e2nd exist\u0103\u00a0<u>siguran\u021b\u0103<\/u>\u00a0\u0219i\u00a0<u>toat\u0103 lumea respect\u0103 reguli<\/u>\u00a0care\u00a0<u>nu sunt discriminatorii<\/u>\u00a0\u0219i care sunt\u00a0<u>aplicabile tuturor<\/u><\/strong>. Aceast\u0103 siguran\u021b\u0103 este garantat\u0103 de persoanele care \u00een\u021beleg pe deplin un anumit domeniu \u0219i care protejeaz\u0103 interesele celor care nu de\u021bin acelea\u0219i informa\u021bii. Aici intervine profesionistul calificat \u2013\u00a0<strong>expertul contabil<\/strong>.<\/p>\n<p><span class=\"stk-highlight\">CECCAR a transmis institu\u021biilor \u0219i autorit\u0103\u021bilor de resort punctul de vedere cu privire la modific\u0103rile vizate de propunerea legislativ\u0103 \u2013<\/span>\u00a0<a href=\"https:\/\/bit.ly\/CECCAR_Motive_respingere_B398\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/bit.ly\/CECCAR_Motive_respingere_B398<\/a>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e195146e754\" class=\"fw-col-sm-4 tf-sh-552de9738cf87a917c5d5d3812cd98dc\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t<div class=\"fw-imagebox clearfix fw-imagebox-1 tf-sh-09c82173561f11aa03514a792ed87ac0 text-left   \"  style=\"\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-parent  \" style=\"width: 100%;\">\n\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-child fw-ratio-16-9 fw-ratio-container\">\n\t\t\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/06\/failure-succes-final-cu-logo-fb_2023-768x393-1.png\"  alt=\"failure-succes-final-cu-logo-fb_2023-768&#215;393\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/06\/failure-succes-final-cu-logo-fb_2023-768x393-1.png\"><meta itemprop=\"width\" content=\"768\"><meta itemprop=\"height\" content=\"393\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/06\/failure-succes-final-cu-logo-fb_2023-768x393-1-614x346.png 614w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/06\/failure-succes-final-cu-logo-fb_2023-768x393-1-295x166.png 295w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/06\/failure-succes-final-cu-logo-fb_2023-768x393-1-590x332.png 590w\"   alt=\"failure-succes-final-cu-logo-fb_2023-768&#215;393\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t<div class=\"fw-imagebox-aside\" style=\"\">\n\t\t\n\t\t\n\t\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Corpul Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia (CECCAR) marcheaz\u0103, la 13 iulie 2023, doi ani de la\u00a0\u00eemplinirea unui secol de la reglementarea profesiei \u0219i \u00eenfiin\u021barea organismului profesional\u00a0prin Decret Regal. Oamenii de stat ai acelor [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":11097,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11096","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11096","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/comments?post=11096"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11096\/revisions"}],"predecessor-version":[{"id":11099,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11096\/revisions\/11099"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/11097"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=11096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=11096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=11096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}