Procedure regarding the preparation, updating and submission to the Ministry of Justice – Division for Related Judicial Services, of the “Lists of Accounting Experts, according to their area of specialization”

In order to improve the preparation, updating and submission of the lists of expert accountants according to their area of specialization, so that they would be registered in the IT application used by the Ministry of Justice and Citizen’s Rights – Direction for Related Judicial Services, thus supporting the beneficiary bodies in applying the procedures for the nomination of the judicial expert accountants and for the performing of judicial accounting expertise according to “Professional Standard no. 35 Accounting Expertise”, issued by the Body of Expert and Licensed Accountants of Romania, the following procedure is established:

1. The subsidiaries of the Body, throughout their general directors, must annually elaborate “A list of expert accountants according to their area of specialization” (Template no. 1), in two copies.

Those copies are sent to the special division affiliated to the headquarters of the Body the latest 20 February every year.

“The List of Expert Accountants according to their area of Specialization” shall be prepared on the following grounds:

“The List of Expert Accountants according to their area of Specialization” shall be updated by all subsidiaries with all the amendments as of 31.12 of each year, based on the Template no.4, “Amendments to “The List of Expert Accountants according to their area of Specialization”, communicated by CECCAR to the Ministry of Justice and Citizen’s Rights – Direction for Related Judicial Services and operated as such.

For the purpose of ensuring the accuracy of the data within “The List of Expert Accountants according to their area of Specialization”, updated as of 31.12 of each year, the subsidiary shall consult the “List of Expert Accountants according to their area of Specialization” available on the CECCAR website (being redirected to the Ministry of Justice website).

“The List of Expert Accountants according to their area of Specialization” for the year shall be transmitted by each subsidiary, in electronic format, to DUANPAC, until 15.01 of the following year.

“The List of Expert Accountants according to their area of Specialization” for each year updated until 31.12 of the current year shall comprise, in bold characters, any modification generated from the “Options list” (Template no. 2) requested from expert accountants or provided by the documents related to the members’ register and database, the unmodified data being presented in normal format, as follows:

- the positions (expert accountants) which are excluded from the List of Expert Accountants updated as of December 31, are in bold format, under the letter “E”, in the section “First name and last name” of the expert accountant (column 1);

- the positions (expert accountants) which are included to the List of Expert Accountants updated as of December 31, are in bold format, under letter “I”, in the section First name and last name” of the expert accountant (column 1);

- modified positions under columns 1-16 shall be marked under letter “M”, in section “First name and last name” of the expert accountant (column 1), marking in bold format the modified data in the related columns. Modifications under the “specialization” columns (column 8-16) shall be marked in bold format, with “- X” (the specialization excluded from the options in the previous year, which shall be removed from the existing ones) and with “+ X” (the specialization added to the previous year existing options). Options maintained for the current year are copied from the list, with no modifications, in normal format;

- positions with no modifications of the data mentioned in the “list” are marked in bold format under letter “N”, in the section First name and last name” of the expert accountant (column 1).

The List of Expert Accountants according to their area of Specialization for the current year updated as of December 31, including the modifications resulted from the “Option list” operated according to the above mentioned details, represents the List of Expert Accountants according to their area of Specialization for the current year.

The List of Expert Accountants according to their area of Specialization for the current year shall be transmitted by each subsidiary and, in electronic format, to DUANPAC, until February 20.

The means of preparing The List of Expert Accountants according to their area of Specialization stipulated in paragraph 1 for the current year shall be applied for the following years as well. The List of Expert Accountants according to their area of Specialization shall be edited under Arial Narrow, 12 points.

2. In order to elaborate the “List of Expert Accountants according to their area of specialization”, all the expert accountants from that area registered in the Body’s Members’ Database and having the right and availability to perform judicial accounting expertise, will be required to fill in and to file the “Option list” according to the attached Template no. 2, until February15 of each year.

The official letter, through which the subsidiary requires the “Option list” to be filed in, must contain the following mandatory elements:

Template no.2 “Option list”;
Template no.3 “Explanations concerning the Option List” and Template no.1 “List of expert accountants according to their area of specialization”;
The deadline (February, 15) for filing the “Option List” by the subsidiary, mentioning that not meeting the deadline makes impossible the registration of that expert accountant in the “List of expert accountants according to their area of specialization” that is designed for the beneficiary users for that year;
The notification of the expert accountant that is required to present the “Option list” concerning the fact the registration in the “List of expert accountants according to their area of specialization” shall be done only after the granting of the annual visa for practicing the profession according to the Regulation issued by the Body;
In indicating the specialization option one must take into consideration the professional education and the professional background of the expert accountant in the chosen areas of specialization, according to the principle for professional competence and prudence stated in the National Code of Ethics for Professional Accountants.

3. The executive director of the subsidiary shall ensure the check-out of the “Option Lists” presented by the expert accountants regarding their professional training and their experience in the chosen specializations and in proposing and applying the right measures if necessary.

The “List of expert accountants according to their area of specialization” that is provided in paragraph 1 of this Procedure reunites the expert accountants that have expressed their availability and that fulfil the conditions for operating, according to the principle for professional diligence and prudence stipulated in the National Code of Ethics for Professional Accountants.

The executive director of the subsidiary bears the responsibility for the data regarding the operating right of the expert accountants registered within the “List of expert accountants according to their area of specialization”.

4. “The list of expert accountants according to their area of specialization” shall be updated during the year in case of suspension or injunction to practice the profession, in case of death, departure from the country, displacement to another county, receiving the expert accountant qualification and registration of the new members in the Body’s Members’ database, in case of withdrawal of the expert accountant at his own request and in other situations.

The amendments in the “List of expert accountants according to their area of specialization” are sent to the appropriate department from the Headquarters of the Body, in 2 copies, within 5 days from the ascertainment of the cases indicated in the above paragraph, according to Template no. 4 attached to this procedure.

5. The design of the List (Template 1) and of the Template 4 (Modifications to the List of Expert Accountants According to their Specialization) is illustrated in the annexes to the present Procedure.

6. The appropriate department of the Central Bureau of the Body receives the “Lists of expert accountants according to their area of specialization” from the Body subsidiaries, analyses and proposes correction measures, as the case may be, submitting them, subsequently, to the management of the Body for the purpose of being transmitted to the Ministry of Justice – the Division for Related Judicial Services until March 15 of every year.

The amendments to the “List of expert accountants according to their area of specialization” received from the Body subsidiaries shall be sent according the same procedure to the Ministry of Justice – the Division for Related Judicial Services, within 5 days from the receipt of the amendments proposed by subsidiaries.

Template 4 “Modifications to the List of Expert Accountants According to their Specialization”, shall be prepared by the subsidiary based on the documents proving the events mentioned in paragraph 4, marked in bold format, under letter “E”, “I” or “M”, as appropriate, according to the provisions in paragraph 1 concerning the preparation of the List.

7. This Procedure regarding the preparation, the updating and communication of the “Lists of expert accountants according to their area of specialization” is effective beginning with 2010.

* Approved by the Decision no.06/148 of the Standing Board of the Superior Council of the Body of Expert and Licensed Accountants of Romania (May 19, 2006) with the related subsequent amendments and supplements.