{"id":5351,"date":"2021-04-27T14:11:03","date_gmt":"2021-04-27T12:11:03","guid":{"rendered":"https:\/\/ceccarbucuresti.ro\/ro\/?p=5351"},"modified":"2021-04-27T14:11:03","modified_gmt":"2021-04-27T12:11:03","slug":"ghidul-de-bune-practici-elaborat-de-ifac-pentru-membrii-care-ofera-consiliere-fiscala-disponibil-in-limba-romana","status":"publish","type":"post","link":"https:\/\/ceccarbucuresti.ro\/ro\/2021\/04\/27\/ghidul-de-bune-practici-elaborat-de-ifac-pentru-membrii-care-ofera-consiliere-fiscala-disponibil-in-limba-romana\/","title":{"rendered":"Ghidul de bune practici elaborat de IFAC pentru membrii care ofer\u0103 consiliere fiscal\u0103, disponibil \u00een limba rom\u00e2n\u0103"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e6d07b8072d\" class=\"fw-col-sm-12 tf-sh-c99f9f9fef44e891f372097c696d933a\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-fc79c5f993e14af0cf54d8defcfc32e0 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p style=\"text-align: justify;\"><span class=\"ugb-highlight\" style=\"font-family: arial, helvetica, sans-serif;\">Membrii organismelor profesionale din domeniul contabil care ofer\u0103 consiliere fiscal\u0103 activeaz\u0103 \u00eentr-un mediu financiar \u0219i de afaceri complex \u0219i \u00een sisteme fiscale ale c\u0103ror scopuri principale sunt finan\u021barea serviciilor publice \u0219i asigurarea bun\u0103st\u0103rii economiei \u0219i a societ\u0103\u021bii.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\" style=\"font-family: arial, helvetica, sans-serif;\">Conduita etic\u0103 \u00een activitatea de consiliere fiscal\u0103 este esen\u021bial\u0103. Activitatea prestat\u0103 de membri trebuie s\u0103 inspire \u00eencredere societ\u0103\u021bii, clien\u021bilor \u0219i altor p\u0103r\u021bi interesate. Conduita acestora nu se reflect\u0103 doar asupra lor, ci \u0219i asupra profesiei contabile. De aceea este important ca profesioni\u0219tii care ofer\u0103 consiliere fiscal\u0103 ca parte din responsabilit\u0103\u021bile de a servi interesele clien\u021bilor sau ale organiza\u021biei angajatoare s\u0103 aib\u0103 un comportament etic.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span class=\"ugb-highlight\">Ca parte din mandatul s\u0103u de a servi interesul public, IFAC (International Federation of Accountants) a elaborat\u00a0<\/span><em><a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/03\/IFAC-PAO-Tax-Advisor-Guidance-RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Ghidul pentru organiza\u021biile profesionale contabile \u2013 dezvoltarea de bune practici pentru membrii care ofer\u0103 consiliere fiscal\u0103<\/a>.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span class=\"ugb-highlight\">Acest ghid de bune practici, f\u0103r\u0103 valoare de norm\u0103, este menit s\u0103 sprijine organiza\u021biile profesionale din domeniul contabil \u00een furnizarea de \u00eendrum\u0103ri pentru membrii acestora cu privire la aplicarea\u00a0<\/span><strong><em><a href=\"https:\/\/www.codetic-standardeinternationale.ro\/codul-etic-international\/\" target=\"_blank\" rel=\"noreferrer noopener\">Codului etic interna\u021bional pentru profesioni\u0219tii contabili<\/a><\/em><\/strong>\u00a0<span class=\"ugb-highlight\">(inclusiv Standardele Interna\u021bionale de Independen\u021b\u0103), c\u00e2nd ace\u0219tia ofer\u0103 consiliere fiscal\u0103.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span class=\"ugb-highlight\">Documentul \u00een limba rom\u00e2n\u0103 este disponibil la sec\u021biunea\u00a0<\/span><a href=\"http:\/\/ceccar.ro\/ro\/?page_id=11517\" target=\"_blank\" rel=\"noreferrer noopener\">Publica\u021bii \u2013 Organisme interna\u021bionale \u2013 Alte documente de interes<\/a>\u00a0<span class=\"ugb-highlight\">de pe site-ul CECCAR.<\/span><\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Membrii organismelor profesionale din domeniul contabil care ofer\u0103 consiliere fiscal\u0103 activeaz\u0103 \u00eentr-un mediu financiar \u0219i de afaceri complex \u0219i \u00een sisteme fiscale ale c\u0103ror scopuri principale sunt finan\u021barea serviciilor publice \u0219i asigurarea bun\u0103st\u0103rii economiei \u0219i [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5352,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5351","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts\/5351","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/comments?post=5351"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts\/5351\/revisions"}],"predecessor-version":[{"id":5354,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/posts\/5351\/revisions\/5354"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/media\/5352"}],"wp:attachment":[{"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/media?parent=5351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/categories?post=5351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbucuresti.ro\/ro\/wp-json\/wp\/v2\/tags?post=5351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}