{"id":11566,"date":"2024-01-15T09:16:28","date_gmt":"2024-01-15T07:16:28","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=11566"},"modified":"2024-01-15T09:16:30","modified_gmt":"2024-01-15T07:16:30","slug":"codul-etic-international-pentru-profesionistii-contabili-emis-de-iesba-disponibil-gratuit-in-limba-romana","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/codul-etic-international-pentru-profesionistii-contabili-emis-de-iesba-disponibil-gratuit-in-limba-romana\/","title":{"rendered":"Codul etic interna\u021bional pentru profesioni\u0219tii contabili emis de IESBA, disponibil gratuit \u00een limba rom\u00e2n\u0103"},"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-69e154c3e11d3\" class=\"fw-col-sm-8 tf-sh-e87c97ddec135d79a986c13ba57c9991\" >\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-f98bcb56e6f5992767114e7f5a746eb4 \" >\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 pune la dispozi\u021bia membrilor, poten\u021bialilor membri \u0219i altor p\u0103r\u021bi interesate\u00a0<strong>edi\u021bia 2021<\/strong>\u00a0a\u00a0<em>Codului etic interna\u021bional pentru profesioni\u0219tii contabili<\/em>\u00a0emis de Consiliul pentru Standarde Interna\u021bionale de Etic\u0103 pentru Contabili (IESBA), sus\u021binut de IFAC. Codul a fost tradus \u00een limba rom\u00e2n\u0103 de CECCAR \u0219i poate fi accesat\u00a0<strong>gratuit\u00a0<\/strong>pe<\/span>\u00a0<a title=\"\" href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2024\/01\/2023-IESBA-Handbook_English-RO.pdf\" target=\"_blank\" rel=\"noopener\">site-ul CECCAR<\/a>.<\/p>\n<p><span class=\"stk-highlight\">Codul etic interna\u021bional pentru profesioni\u0219tii contabili (inclusiv Standardele Interna\u021bionale privind Independen\u021ba) stabile\u0219te principiile fundamentale de etic\u0103 pentru profesioni\u0219tii contabili, reflect\u00e2nd recunoa\u0219terea de c\u0103tre profesie a responsabilit\u0103\u021bii sale de a ac\u021biona \u00een interes public. Aceste principii stabilesc standardul de comportament a\u0219teptat de la un profesionist contabil. Principiile fundamentale sunt: integritatea, obiectivitatea, competen\u021ba profesional\u0103 \u0219i aten\u021bia cuvenit\u0103, confiden\u021bialitatea \u0219i conduita profesional\u0103.<\/span><\/p>\n<p><span class=\"stk-highlight\">Codul ofer\u0103 un cadru general conceptual pe care profesioni\u0219tii contabili trebuie s\u0103 \u00eel aplice pentru a identifica, a evalua \u0219i a trata amenin\u021b\u0103rile la adresa conformit\u0103\u021bii cu principiile fundamentale. Codul stabile\u0219te dispozi\u021biile \u0219i materialele privind aplicarea cu privire la diferite subiecte pentru a ajuta contabilii s\u0103 aplice cadrul general conceptual pentru aceste subiecte. \u00cen cazul misiunilor de audit, revizuire \u0219i altor misiuni de asigurare, Codul define\u0219te Standardele Interna\u021bionale privind Independen\u021ba, stabilite prin aplicarea cadrului general conceptual pentru amenin\u021b\u0103rile la adresa independen\u021bei \u00een leg\u0103tur\u0103 cu aceste misiuni.<\/span><\/p>\n<p><span class=\"stk-highlight\">Consiliul pentru Standarde Interna\u021bionale de Etic\u0103 pentru Contabili este un organism normalizator independent care elaboreaz\u0103\u00a0<em>Codul etic interna\u021bional pentru profesioni\u0219tii contabili<\/em>\u00a0<em>(inclusiv Standardele<\/em>\u00a0<em>Interna\u021bionale privind Independen\u021ba).<\/em><\/span><\/p>\n<p><span class=\"stk-highlight\">Obiectivul IESBA este de a servi interesul public prin elaborarea de standarde de etic\u0103 de \u00eenalt\u0103 calitate pentru profesioni\u0219tii contabili. Pe termen lung, obiectivul IESBA este convergen\u021ba standardelor de etic\u0103 pentru profesioni\u0219tii contabili cuprinse \u00een Cod, inclusiv a standardelor referitoare la independen\u021ba auditorilor, cu cele emise de organismele de reglementare \u0219i normalizatorii de standarde na\u021bionale. Convergen\u021ba la un set unic de standarde poate spori calitatea \u0219i consecven\u021ba serviciilor oferite de profesioni\u0219tii contabili din \u00eentreaga lume \u0219i poate \u00eembun\u0103t\u0103\u021bi eficien\u021ba pie\u021belor globale de capital.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e154c3e1739\" class=\"fw-col-sm-4 tf-sh-091cd92ab9310a159a3a4263476546b7\" >\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-801a91ddfd439e05b22c47820b3623ea 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\/2024\/01\/smartmockups_lr618grx-300x200-1.jpg\"  alt=\"smartmockups_lr618grx-300&#215;200\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2024\/01\/smartmockups_lr618grx-300x200-1.jpg\"><meta itemprop=\"width\" content=\"300\"><meta itemprop=\"height\" content=\"200\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2024\/01\/smartmockups_lr618grx-300x200-1-295x166.jpg 295w\"   alt=\"smartmockups_lr618grx-300&#215;200\" 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 pune la dispozi\u021bia membrilor, poten\u021bialilor membri \u0219i altor p\u0103r\u021bi interesate\u00a0edi\u021bia 2021\u00a0a\u00a0Codului etic interna\u021bional pentru profesioni\u0219tii contabili\u00a0emis de Consiliul pentru Standarde Interna\u021bionale de Etic\u0103 pentru Contabili (IESBA), sus\u021binut [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":11567,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11566","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\/11566","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=11566"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11566\/revisions"}],"predecessor-version":[{"id":11569,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11566\/revisions\/11569"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/11567"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=11566"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=11566"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=11566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}