About CECCAR

The Body of Expert and Licensed Accountants of Romania (CECCAR) is the main organization that manages the Romanian accountancy profession and has strong international accreditation, it is autonomous, non-governmental, non-profit and in the public interest. Having a remarkable development at a national level, CECCAR is represented in all Romania's 42 counties, through its territorial branches.

The Body of Expert and Licensed Accountants of Romania is a member of the following International Professional Organizations:

- I.F.A.C. - International Federation of Accountants;
- F.E.E. - Federation des Experts Comptables Europeens;
- F.I.D.E.F. - Federation Internationale des Expert-Comptables Francophones;
- F.C.M. - Federation des Expert Comptables Mediterranees;
- C.I.L.E.A. - Comite de Integracion Latino Europa America;
- S.E.E.P.A.D. - South Eastern European Partnership on accountancy Development.

CECCAR members are represented by more than 50 000 professional accountants, approximately 10 000 of them are working in public practice, and the others in the rest of the country’s economy areas.

Under the motto "Science, Independence, Ethics" the body acts in order to support its members in carrying out specific activities.

Due to the fact that CECCAR is opened to all practitioners, accountants, regardless the branch of economics in which they are employed, the Body has fulfilled one of its major purposes that it has as member of the World Organization of professional accountants - IFAC.

The Body of Expert and Licensed Accountants of Romania has become an indispensable institution to the Romanian economy, a fact also confirmed though Law no. 200/2004 which makes CECCAR the "competent authority in the area", regarding international recognition of qualifications in the area and through the amended Accountancy Law which establishes that the rendering services in the accountancy area should be done only under CECCAR authorization.

The expert accountant permanently in the center of the enterprise activity where the interests of shareholders, customers, suppliers and employees are often divergent has the purpose to provide a synthetic mirror of the activity transposed in figures based on true and fair financial statements that underlie management decisions.

Based on principles, concepts and rules, the activity of the professional accountant is compulsory to the businessperson from the 21st century, due to his knowledge and judgment and in the spirit of the ethic code, he contributes to the success and development of the enterprise.

The effort to raise the accountancy profession at a recognition and appreciation level has been uttered since the year 1935 by the Body of Accountants founder, Professor Trancu Iasi, which at the Accountants Congress in that year asked the members to obtain such a privilege so that the entire economic activity would pass through the accountants’ services. 

The essential principles that are compulsory for the professional accountant are: integrity, objectivity, independence, professional know-how, confidentiality, responsibility.

The qualities that characterizes the professional accountant and which are developed through the national program of continuing professional training are: expertise, conscience, independence, morality, probity and dignity.