Abstract
Accounting expertise reports are drawn up by professionals who are legally authorised to retrace a given economic and/or financial operation, based on their analyses of documents, data and information provided by accounting records. In Romania, these professionals are represented by active accounting experts belonging to the Body of Expert and Licensed Accountants of Romania (CECCAR). In 2009 the Law no. 178/2009 brought about several changes in drawing up judicial accounting expertise reports, in particular in that which concerns submitting the expertise report and settling the expenses incurred by conducting the expertise; that is why the hereby paper attempts to describe such changes, as compared to the previous legal provisions, so that the paper may be truly helpful to professionals of this field, as well as to clients who request judicial accounting expertise reports. Through Law no.76/2012 implementing Law no. 134/2010 regarding the Code of Civil Procedure were brought many changes to the judicial accounting expertise. Also, the paper describes the procedure for ordering a judicial accounting expertise as well as the procedures for reimbursing the expenses generated when conducting this type of works.
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