Accounting and Audit Department

Accounting and Audit Department

Subject: Accounting Deontology

Academic year: 2017-2018

SYLLABUS

Topic 1: Liberal accounting profession in contemporary context

1.1. Organization of the liberal accounting profession at international and European level

1.2. Organization of the liberal accounting profession in Romania

Topic 2: The general ethical framework for the liberal accounting profession

2.1. Fundamental principles of the ethical code for professional accoutants

2.2. Ethical issues for professional accoutants in public practice

2.3. Ethical issues for professional accoutants in public practice in business

Topic 3: The reference framework for accounting expertise missions

3.1. Accounting expertise – attribute of the liberal accounting profession

3.2. Romanian regulations regarding the accounting expertise

Topic 4: Deontological approach for accounting expertise missions

4.1. Independence, competence and quality in the accounting expertise

4.2. Ohter ethical principles for the accounting expertise

Topic 5: Technical and professional approach on the development of accounting expertise

5.1. Specific work rules regarding the accounting expertise

5.2. Specific reporting rules regarding the accounting expertise

Topic 6: Quality audit of judicial accounting expertise and accountability of expert accountants

6.1. Organising the quality audit of accounting services

6.2. Conducting the quality audit of accounting services

6.3. The liability of accounting experts that conduct an accounting expertise

(12pt)

References:

1. Boulescu M.,Ghiţă M.,Expertiza contabilă, Editura Didactică şi Pedagogică, Bucureşti 2001

2. Crăciun Şt., Auditul financiar şi auditul intern-controlul financiar şi expertiza contabilă (partea a IV-a), Editura Economică Bucureşti, 2004, pag.547-638

3. Hartman, L., DesJardins, J.R., Business Ethics: Decision-making for Personal Integrity and Social Responsibility, McGray-Hill International Edition, 2007

4. ICAS, Shades of Grey. Ethical Dilemmas, 2009, disponibil online www.icas.org.uk/ethics (accesat la data de 10.04.2014)

5. ICAS (David Molyneaux), What do you do now? Ethical Issues Encountered by Chartered Accountants, 2008, disponibil online www.icas.org.uk/ethics (accesat la data de 10.04.2014)

6. IESBA, Handbook of the Code of Ethics for Professional Accountants, 2012, disponibil online www.ethicsboard.org (accesat la 10.04.2014)

7. IFAC, Codul etic al profesioniștilor contabili, Editura Irecson, București, 2010

8. *** Standardul profesional nr.35/2001 privind expertizele contabile, Editura CECCAR, Bucureşti, 2006

9. ***,Ghid pentru aplicare a normelor profesionale privind expertizele contabile(elaborat sub conducerea Prof.univ.dr. Pop Atanasiu), editura CECCAR,Bucureşti, 2003

10. ***Codul etic naţional al profesioniştilor contabili, Ediţia a III-a, Editura CECCAR,Bucureşti 2006.

(12pt)

Head of department Responsible of Subject

Associate Professor Alexandra Ileana MUȚIU Associate Professor Victor-Octavian MÜLLER