THE BODY OF EXPERT AND LICENSED ACCOUNTANTS OF ROMANIA - ORGANISM OF REPRESENTATION AND NORMALIZATION FOR PROFESIONAL ACCOUNTANTS OF ROMANIA

Abstract

The Body of Expert and Licensed Accountants of Romania (CECCAR) is the institution that manages the Romanian accountancy profession. At the same time, by elaborating the professional standards for a whole range of services offered by accountants, standards that are references when it comes to appreciating the quality of the services provided by this professional category, CECCAR fulfilling the role of organism of normalization for its members. This role „is subordinated to the quality of elaborated standards and to the credibility of the organization”.