{"id":3859,"date":"2020-10-22T09:28:42","date_gmt":"2020-10-22T07:28:42","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=3859"},"modified":"2020-10-22T09:28:42","modified_gmt":"2020-10-22T07:28:42","slug":"documentul-utilizarea-specialistilor-in-circumstantele-create-de-covid-19-disponibil-in-limba-romana","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/documentul-utilizarea-specialistilor-in-circumstantele-create-de-covid-19-disponibil-in-limba-romana\/","title":{"rendered":"Documentul \u201eUtilizarea speciali\u0219tilor \u00een circumstan\u021bele create de COVID-19\u201d, disponibil \u00een limba rom\u00e2n\u0103"},"content":{"rendered":"<p><span class=\"tadv-color\">Corpul Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia (CECCAR) pune la dispozi\u021bia celor interesa\u021bi traducerea \u00een limba rom\u00e2n\u0103 a documentului<\/span> <a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2020\/10\/Using-specialists-in-the-COVID-19-Environment-RO.pdf\"><em>Utilizarea speciali\u0219tilor \u00een circumstan\u021bele create de COVID-19<\/em><\/a>, <span class=\"tadv-color\">elaborat de American Institute of Certified Public Accountants (AICPA), Consiliul pentru Standarde Interna\u021bionale de Etic\u0103 pentru Contabili (IESBA) \u0219i Consiliul pentru Standarde Interna\u021bionale de Audit \u0219i Asigurare (IAASB).<\/span><\/p>\n<p class=\"has-black-color has-text-color\">Publica\u021bia are scopul de a oferi \u00eendrum\u0103ri profesioni\u0219tilor contabili, at\u00e2t angaja\u021bi (PAIB), c\u00e2t \u0219i practicieni (PAPP), care s\u0103 \u00eei ajute s\u0103 determine momentul \u00een care ar putea fi nevoie de utilizarea serviciilor unui specialist care s\u0103 ofere suport \u00een efectuarea unor sarcini specifice \u0219i a altor activit\u0103\u021bi profesionale \u00een cadrul organiza\u021biilor lor angajatoare, precum \u0219i \u00een a r\u0103spunde cerin\u021belor clien\u021bilor lor \u00een circumstan\u021bele create de COVID-19.<\/p>\n<p class=\"has-black-color has-text-color\">Pandemia de COVID-19 a generat provoc\u0103ri f\u0103r\u0103 precedent pentru companii \u0219i alte organiza\u021bii la nivel mondial, inclusiv pentru profesia contabil\u0103. Modific\u0103rile mediului pot avea ca rezultat solicit\u0103ri pentru profesioni\u0219tii contabili de a desf\u0103\u0219ura activit\u0103\u021bi \u0219i servicii diferite de cele cu care au fost obi\u0219nui\u021bi anterior. \u00cen acest context, documentul ofer\u0103 \u00eendrum\u0103ri cu privire la modalit\u0103\u021bile de solu\u021bionare a dilemelor etice care ar putea s\u0103 apar\u0103 \u00een circumstan\u021bele pandemiei \u0219i de conformare cu principiile fundamentale descrise \u00een <em>Codul etic pentru profesioni\u0219tii contabili (inclusiv Standardele interna\u021bionale privind independen\u021ba)<\/em>.<\/p>\n<p><span class=\"tadv-color\">Documentul \u00een limba rom\u00e2n\u0103 poate fi consultat la sec\u021biunea<\/span> <a href=\"http:\/\/ceccar.ro\/ro\/?page_id=11517\">Publica\u021bii \u2013 Organisme interna\u021bionale \u2013 Alte documente de interes<\/a> <span class=\"tadv-color\">de pe site-ul CECCAR.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Corpul Exper\u021bilor Contabili \u0219i Contabililor Autoriza\u021bi din Rom\u00e2nia (CECCAR) pune la dispozi\u021bia celor interesa\u021bi traducerea \u00een limba rom\u00e2n\u0103 a documentului Utilizarea speciali\u0219tilor \u00een circumstan\u021bele create de COVID-19, elaborat de American Institute of Certified Public Accountants [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3860,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3859","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/3859","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/comments?post=3859"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/3859\/revisions"}],"predecessor-version":[{"id":3861,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/3859\/revisions\/3861"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/3860"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=3859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=3859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=3859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}