The Legal Requirements and the System of Investigations of the Members of the CFAR

Author:Daniela ŞTEFĂNUŢ

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Keywords:disciplinary liability, disciplinary misbehaviors, sanctions, disciplinary procedure, judgment, appeal

Abstract:
This paper is a synthesis of the procedure established at the Chamber of Financial Auditors of Romania (CFAR) on ethics and professional deontology. This paper outlines the responsibility of the Chamber of Financial Auditors, full member of the International Federation of Accountants (IFAC), to promote pronouncements and principles of high professional ethics and to ensure that financial auditors fulfill the ethical requirements in their activity, and their noncompliance with these pronouncements and principles will be investigated, acting against them every time it will be required.\r\nIt is in the interest of the financial auditing profession of Romania to ensure its users for the high quality of these services, performed in conformity with the ethical requirements established by the IFAC Ethical Code and with International Auditing Standards, adopted by the CFAR.\r\n\r\n

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