Source: http://ceccar.org/en/?page_id=270
Timestamp: 2019-04-18 14:35:52+00:00

Document:
*) Approved by the Decision no. 08/91 of the Superior Council of the Body of Expert and Licensed Accountants of Romania, published in the Official Journal of Romania No. 472/2008, Part I.
c) Member Body Compliance Statement (SMO) No. 1, issued by IFAC Board in November 2004 and approved by the Decision No. 05/55 from 26th of March 2005 of the Body’s National Conference.
2. The EC Recommendation of15 November 2000(No. 2001/256/EC) regarding the minimum requirements in respect of the professional services quality control.
b) the control through active members with adequate training.
n) not fulfilling the obligations within the Regulations regarding the professional services quality auditing.
a) Quality auditing designates an aggregate of measures taken by the Body regarding the analysis of the organization and operating methods of a practice and the evaluation of the professional regulations application by the Body and the observation of every member’s obligation. The quality auditing is exercised with regard to the practice and to every professional accountant registered within the Body’s Table. It shall be exercised both at the practice headquarters and at the secondary offices, registered or not within the Body’s Table. The purpose of the quality auditing is to insure the respect, by all the Body members, of the professional regulations issued by the Body for every activity, accounting service or type of performed works.
b) Practice designates either an individual firm managed by an expert or licensed accountant, Body member or an accounting expertise and/or an accounting company, acknowledged by the Body.
c) Quality audit of a practice with secondary offices located in several subsidiaries of the Body designates the auditing operation performed both at the firm headquarters, at its main offices and at its secondary offices.
d) Quality auditors are senior expert accountants formed and trained by the Body in the field of quality audit of accounting services.
d) develops the profession solidarity by encouraging the connections between the colleagues, the closeness and the respect of the professionals towards the authorities of the Body.
e) harmonization: as much as possible, the practices that carry out activities regulated by several professional bodies can make the object of an audit with goals established by mutual consent with these authorities.
b) evaluating the manner in which professional norms are enforced, examining at random the working files corresponding to the assignments selected for auditing (technical auditing).
c) fulfilling the Body membership obligations regarding education, ethics, fees payment, submitting the annual activity report, participating at the activities organized by the Body (conformity auditing).
Art. 6 The quality auditing has as reference the professional standards issued by the Body for each type of service rendered, rules and professional norms in force at the time of performing the assignments and the professional habits.
Art. 7 The present rules refer both at the assignments established by the Body, as well as at the assignments requested by certain regulations in force.
l) prepares the annual costs budget (remunerations, transportation and accommodation costs) regarding the quality auditing and submits it to the general executive director to present it for approval to the Superior Council of the Body.
Art. 9 Quality auditors are hired with an individual labor contract and are part of the DUANPAC structure.
Art. 10 The auditing activity on the quality of accounting services may also be performed by externalization, through agreements for services rendered concluded by DUANPAC with natural or legal persons, members of the Body, in the circumstances approved by the Standing Board of the Superior Council.
e) to receive refunds of the expenses incurred in the course of official travels, with the purpose of exercising their attributions.
g) to make proposals on adapting to the conjuncture conditions of the practice statements of quality auditing in the field of accounting services.
Art. 13 Quality auditors have the right, and in the same time, the obligation to refuse a quality auditing engagement, in case that independence would be endangered.
b) a list approved by the general assembly with the practices the subsidiary consider that should be audited the following year, with the mention of the practices that voluntarily requested to benefit from a quality auditing.
Art.15 DUANPAC prepares the quality auditing program for the following year, program submitted for approval until 31 May of each year, with the mention of the quality auditing accomplishment method: through auditing based on declarations, through field or mixed auditing.
Art.16 Until 30 June of each year, DUANPAC sends to every subsidiary the Quality Auditing Program for the following year.
a) Training. The required auditing period is based on the importance of the practice and is decided only after the filling in and the inquiry questionnaire analyze. The practice chosen for the quality auditing operation is notified by letter, at least 60 days before the date established for the beginning of the auditing. The letter is accompanied by a questionnaire including an aggregate of information regarding, on one hand, the general organization of the practice, the assignments carried out and on the other, the observance of the member obligations. The filled in questionnaire must be remanded to the subsidiary council, within 30 days from the reception date. Once the questionnaire was returned, the practice may request to benefit from the provisions of these present regulations regarding the auditor’s challenge, case in which the auditing shall be accomplished by auditors out of the activity field of the subsidiary, with the support of DUANPAC.
b) Auditing Procedures. Each quality auditing assignment includes three complementary stages: structural auditing, technical and conformity auditing. Quality auditing is performed according to the Guidance approved by the Superior Council of the Body.
- Structural auditing consists of a diagnosis of the practice organization, in order to assess whether the organization manner complies with the accomplishment of the engagement according to the norms, regulations and professional habits, issued or acknowledged by the Body, emphasizing the deficiencies in relation to the existing methods and the procedures within the practice, the presence of logistics, professional standards and norms, according to the practice activity field.
- Technical auditing consists of a number of working files and allows the assessment of the quality methods currently applied methods by the practice. The choice of the files is based on the conclusions and information arisen from the structural auditing. Technical auditing is performed by complying with the rules and regulations in force, as well as with the professional habits.
- Conformity auditing consists of evaluating the manner in which the practice respects its member obligations regarding the professional training and development, the submit of the annual activity report, the payment of financial obligations, ethical aspects etc.
1. At the end of the engagement developed on the basis of the auditing guidance, the auditor shall fill in “The records table of the quality auditing results” provided at Appendix 1 within the present regulations.
2. The maximum quality points granted to the audited practice for the whole, as well as for audit areas, are 100.
- conformity audit – 30%.
The practices that obtained A Degree may ask DUANPAC for a quality certificate. The procedures for the issuing of the quality certificate, as well as the rights and obligations of the practices that hold such a certificate are decided by the Standing Board of the Superior Council within 90 days from the approval of these regulations.
1. At the end of a quality audit engagement, auditors draft a synthesis note which shall be sent to the audited practice. The practice has a 30 – day term to submit, in writing, its observations to the auditors.
2. The quality auditor’s report provided at Appendix 2 from these regulations is drafted by the auditors and includes in the appendix synthesis notes and possible observations of the practice. The report emphasizes the deficiencies discovered during the auditing operation and the serious and repeated misconduct regarding the professional regulations. The report must also include recommendations for the classification of the control results or other measures to remediate the deficiencies.
3. The report, “The records table of the quality auditing results”, the synthesis note and the observations of the practice are sent to DUANPAC, within 15 days from the expiring of the period in which the practice had the possibility to file observations.
4. After verifying the documents received, DUANPAC formulates recommendations to the subsidiary, including necessary measures and sanctions, and following their approval, it sends them to the president of the subsidiary council..
5. The president and the executive director of the subsidiary decide on the manner of evaluation and communication of the quality auditing results, besides the recommendations in force.
6. The auditing file, the DUANPAC recommendations, as well as the correspondence with the practice are kept in the existing file of the concerned practice within the subsidiary, until the practice will be submitted to another quality auditing operation.
7. In case of repeated breaches, the president of the subsidiary council will inform the disciplinary commission of the Body subsidiary.
Art. 18. When making judicial accounting expertise works, expert accountants have the obligation to respect and to apply the provisions of the Professional Standard No. 35/2000, approved by the Decision of the Superior Council of the Body of Expert and Licensed Accountants of Romania No. 01/42 from 11th of August 2001, with the subsequent amendments, and to submit the expertise reports, as well as the individual opinions of every expert, in order to be subject to the quality audit according to these regulations.
c) drafting the registration documents of the activities developed and the reporting.
3. checks the independence state of the expert accountant in relation with the cause and the mandate received on the basis of the given affidavit signed by the expert accountant; the statement shall be certified by the quality auditor, with the mention ” signed in our presence”, as stated in Appendix 3 at this regulation.
Art. 21 The findings and the observations of the quality auditor shall be gathered in a proceeding regarding the audit of the process of keeping to the professional norms as stated in Appendix 4 at this regulation, and the document shall be printed and distributed by the General Secretary of the Body.
b) if the works are nor redrafted, the quality auditor shall attach the proceeding to the analyzed work (the original copy) with all his observations with information purpose and he shall deliver it to the body that had required it in order to come to a decision.
Art. 23 In fulfilling the attributions stated in Art. 19 letter a), the quality auditor cooperates with the expertise office attached to the court in that county and also with the bodies that benefit by the expertise works elaborated by the members of the Body.
Art. 24 In fulfilling the attributions stated in Art. 19 letter c), the quality auditor must cooperate with the ethics department and with the discipline commission within the subsidiary and also with the juridical department of the Body.
Art. 25 In fulfilling the attributions stated in Art. 19 letter c), the quality auditor must cooperate with the other operative and administrative departments of the subsidiary and also with the ones at the Headquarters of the Body.
Art. 26 In order to keep an inventory of the accounting expertise activities, the quality auditor must maintain an “Inventory Register for the expertise works” as stipulated in Appendix 6 of this regulation, a document that is to be printed under the Body’s supervision.
Art. 27 The special department organizes biannually experience exchanges, analyses, seminars and workgroups for all the quality auditors, an occasion when are invited to participate all the representatives of the bodies that benefit by the accounting expertise works.
Art. 28 The quality auditor is part of DUANPAC and is employed by the Body at the request of the president of the subsidiary for an undetermined period, having a full time or part time work contract, given the volume of works and according to the characteristics and clear conditions in every subsidiary. The quality auditor is an experienced expert accountant, prepared and trained by the Body in the field of quality audit for accounting services and juridical accounting expertise.
Art. 29 The principle mission of the quality auditor is to verify the keeping of the professional norms regarding the expert and licensed accountants practice, of the National Code of Ethics for the professional accountants and also of the internal regulation of the Body.
f) he is medically capable to practice the quality auditor profession; this ability is to be proven through a medical certificate released according to the law.
c) simultaneous provision of some services or participation on activities organized by other bodies or competitive entities.
Art. 32 From a technical-professional point of view, the quality auditor is subordinated to DUANPAC and from an administrative point of view to the executive director of the subsidiary.
a) sending monthly, bi-annually and annually activity reports for the field of accounting services and juridical accounting expertise.
g) annual valuation of the professional activity and of the quality auditors behavior, valuation that is presented to the management of the Body.
c) the executive director assures the necessary conditions so that the quality auditor may perform his activity (space, equipments, consumables and other materials).
f) in cooperation with the executive directors, in creating the monthly repartition cards for the practices that are to undergo a quality audit, they are to ensure the reparation of the practices that are to be included in the card, taking into consideration the information the subsidiary has for the nature, activity volume and headquarters of the members of the Body. The information letter of the practice together with the preparing study set by the Regulation for the quality audit of accounting services will be prepared and submitted by the executive director who will also monitor the development of the quality audit chart.
j) the executive director assures the quality auditor all the necessary conditions in order to perform his activity, so to say with a space and a work desk, a computer (that must be included in the investment program if there is not one available), access to phone, xerox and at the services offered by the Secretary of the subsidiary, consumables and technical books, at the publication “The Official Journal of Romania, Part I” and to other publications available in the library of the subsidiary. In the same time, the quality auditor must be provided with all the decisions, decrees, regulations and norms issued by the management of the Body.
Art. 35 The practice chosen for a quality auditing is under the obligation to make available to the auditors, at its registered offices or/and to the secondary offices all the papers and documents necessary for the performance of the auditing and to provide any useful explanation.
Art. 36 The practice informed about a quality auditing is entitled to challenge the designated auditor. The challenge may be required within 30 days from reception date of the letter announcing the auditing, by letter addressed to the president of the subsidiary council. The request is sent to DUANPAC who shall take the necessary measures.
Art. 37 A practice cannot be audited before the expiring of a 5 year period from the end of the previous auditing, of a 3 year period if the practice in question provides services for public interest entities or at shorter periods in order to verify the manner in which the measures from previous controls are applied.
Art. 38 The duration of a quality auditing, on the field, is established according to the size of the audited practice, which cannot surpass 20 hours.
Art. 39 The quality auditing performed within the practices set in several subsidiaries is characterized by the separation of the structural and conformity auditing which are carried out at the practice headquarters, by technical auditing, accomplished at the secondary offices, starting from the synthesis of the structural auditing.
Art. 40 The costs of the quality auditing are included in a distinctly budget included in the budget of the Body. DUANPAC elaborates the annual cost budget (wages, transportation and accommodation fees), submitted for the approval to theSuperior Council of the Body, in order to include it separately in the annual budget of the Body.
Art. 41 DUANPAC elaborates the quality auditing annual synthesis and submits it, with the support of the general executive director, to the president of the Superior Council of the Body. Following its acknowledgement by the Superior Council of the Body, the synthesis is included in the annual report, in order to inform and be approved by the regular National Conference.
Art. 42. Breaches of the provisions within these regulations by the structures of the Body are considered disciplinary departure and are punished according to the Organization and Functioning Regulations of the Body or of the Internal Regulations of the Body, as the case may be.
Art 43. Following the entering into force of these regulations, the Norms No. 12.264/2002 regarding the judicial accounting expertise activity, approved by the Decision of the Standing Board of the Superior Council of the Body No. 02/90 from 12th of December 2009, with the subsequent amendments and additions are revoked, as well as the Regulations of the Quality Auditors in the field of the accounting and judicial accounting expertise services, approved by the Decision of the Superior Council of the Body No. 05/66 from 14th of September 2005.
Art. 44. Within 60 days from the approval of the present regulations, a new handbook with the technical guidelines of the quality auditor will be issued.
Art. 45. These regulations enter into force within 90 days from the date of the Superior Council of the Body’s approval.

References: Art. 6

Art. 7

Art. 9

Art. 10

Art. 13

Art.15

Art.16

Art. 18

Art. 21

Art. 23
 Art. 19

Art. 24
 Art. 19

Art. 25
 Art. 19

Art. 26

Art. 27

Art. 28

Art. 29

Art. 32

Art. 35

Art. 36

Art. 37

Art. 38

Art. 39

Art. 40

Art. 41

Art. 42

Art 43

Art. 44

Art. 45