{"id":3588,"date":"2020-11-26T15:44:08","date_gmt":"2020-11-26T13:44:08","guid":{"rendered":"https:\/\/ceccararges.ro\/ro\/?p=3588"},"modified":"2020-11-26T15:44:08","modified_gmt":"2020-11-26T13:44:08","slug":"reglementare-finala-iesba-octombrie-2020-revizuiri-la-cod-pentru-promovarea-rolului-si-mentalitatii-pe-care-ar-trebui-sa-le-aiba-profesionistii-contabili-disponibila-in-l","status":"publish","type":"post","link":"https:\/\/ceccararges.ro\/ro\/reglementare-finala-iesba-octombrie-2020-revizuiri-la-cod-pentru-promovarea-rolului-si-mentalitatii-pe-care-ar-trebui-sa-le-aiba-profesionistii-contabili-disponibila-in-l\/","title":{"rendered":"Reglementare final\u0103 IESBA, octombrie 2020 \u2013 \u201eRevizuiri la Cod pentru promovarea rolului \u0219i mentalit\u0103\u021bii pe care ar trebui s\u0103 le aib\u0103 profesioni\u0219tii contabili\u201d, disponibil\u0103 \u00een limba rom\u00e2n\u0103"},"content":{"rendered":"<p style=\"text-align: justify;\"><span class=\"tadv-color\">Ca parte a activit\u0103\u021bii Corpului Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia de a facilita accesul membrilor la materialele de specialitate relevante elaborate de organismele <img loading=\"lazy\" decoding=\"async\" class=\"wp-image-20673 alignright\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Final-Pronouncement-Role-and-Mindset-RO-pages-1-page-001-231x300.jpg\" sizes=\"auto, (max-width: 231px) 100vw, 231px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Final-Pronouncement-Role-and-Mindset-RO-pages-1-page-001-231x300.jpg 231w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Final-Pronouncement-Role-and-Mindset-RO-pages-1-page-001-790x1024.jpg 790w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Final-Pronouncement-Role-and-Mindset-RO-pages-1-page-001-116x150.jpg 116w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Final-Pronouncement-Role-and-Mindset-RO-pages-1-page-001-768x996.jpg 768w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Final-Pronouncement-Role-and-Mindset-RO-pages-1-page-001-1185x1536.jpg 1185w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Final-Pronouncement-Role-and-Mindset-RO-pages-1-page-001-1580x2048.jpg 1580w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Final-Pronouncement-Role-and-Mindset-RO-pages-1-page-001-scaled.jpg 1975w\" alt=\"\" width=\"231\" height=\"300\" \/>interna\u021bionale, v\u0103 punem la dispozi\u021bie versiunea \u00een limba rom\u00e2n\u0103 a reglement\u0103rii finale <\/span><strong><em><a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/11\/Final-Pronouncement-Role-and-Mindset-RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Revizuiri la Cod pentru promovarea rolului \u0219i mentalit\u0103\u021bii pe care ar trebui s\u0103 le aib\u0103 profesioni\u0219tii contabili<\/a><\/em><\/strong><span class=\"tadv-color\">, publicat\u0103 de International Ethics Standards Board for Accountants (IESBA) \u00een luna octombrie a.c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"tadv-color\">IESBA este un consiliu normalizator independent la nivel global. Misiunea IESBA este de a servi interesul public prin stabilirea unor standarde de etic\u0103, inclusiv a unor dispozi\u021bii privind independen\u021ba auditorilor, cu scopul de a ridica standardele privind conduita \u0219i practica etice pentru to\u021bi profesioni\u0219tii contabili prin intermediul unui <\/span><em><a href=\"https:\/\/www.codetic-standardeinternationale.ro\/\" target=\"_blank\" rel=\"noreferrer noopener\">Cod etic interna\u021bional pentru profesioni\u0219tii contabili (inclusiv Standardele Interna\u021bionale privind Independen\u021ba)<\/a><\/em> <span class=\"tadv-color\">robust \u0219i care poate fi aplicat la nivel global.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span class=\"tadv-color\">Scopul acestor revizuiri la Cod este de a promova mai bine rolul \u0219i mentalitatea pe care ar trebui s\u0103 le aib\u0103 profesioni\u0219tii contabili. Prin modific\u0103rile aduse se recunoa\u0219te \u00een mod explicit faptul c\u0103 profesia contabil\u0103 beneficiaz\u0103 de \u00eencrederea publicului \u00een rolurile vaste pe care le joac\u0103 \u00een societate \u0219i c\u0103 aceast\u0103 \u00eencredere se bazeaz\u0103 pe competen\u021bele \u0219i valorile pe care le aduce activit\u0103\u021bilor sale profesionale. Foarte important, acestea reafirm\u0103 responsabilitatea profesiei de a ac\u021biona \u00een interes public \u0219i rolul fundamental al Codului \u00een \u00eendeplinirea acestei responsabilit\u0103\u021bi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"tadv-color\">Aceast\u0103 reglementare a fost aprobat\u0103 de Consiliul de Supraveghere \u00een Interesul Public (PIOB), care a concluzionat c\u0103 \u00een elaborarea documentului a fost urmat\u0103 procedura stabilit\u0103 \u0219i a fost acordat\u0103 aten\u021bia cuvenit\u0103 interesului public.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"tadv-color\">Pentru o bun\u0103 \u00een\u021belegere a modific\u0103rilor la Codul etic v\u0103 invit\u0103m s\u0103 parcurge\u021bi\u00a0documentul\u00a0\u00een limba rom\u00e2n\u0103 la sec\u021biunea<\/span>\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/?page_id=11513\" target=\"_blank\" rel=\"noreferrer noopener\">Publica\u021bii \u2013 Organisme interna\u021bionale \u2013 Norme profesionale \u0219i ghiduri<\/a> <span class=\"tadv-color\">de pe site-ul CECCAR.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ca parte a activit\u0103\u021bii Corpului Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia de a facilita accesul membrilor la materialele de specialitate relevante elaborate de organismele interna\u021bionale, v\u0103 punem la dispozi\u021bie versiunea \u00een limba rom\u00e2n\u0103 a [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"footnotes":""},"categories":[13,17],"tags":[],"class_list":["post-3588","post","type-post","status-publish","format-image","hentry","category-articole-ceccar","category-articole-ultima-ora","post_format-post-format-image"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/3588","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/comments?post=3588"}],"version-history":[{"count":1,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/3588\/revisions"}],"predecessor-version":[{"id":3589,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/posts\/3588\/revisions\/3589"}],"wp:attachment":[{"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/media?parent=3588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/categories?post=3588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccararges.ro\/ro\/wp-json\/wp\/v2\/tags?post=3588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}