Body of Expert Accountants And

BODY OF EXPERT ACCOUNTANTS AND

LICENSED ACCOUNTANTS OF ROMANIA

Subsidiary ………………………………….

ANNUAL ACTIVITY REPORT

on year ……………

1)Name and Surname / Name of the Company :
......
2)Number and date of the member card/ operating permit:
Card ...... /...... Permit ...... /......
3)Address / head office:
Locality ...... street ...... ,no. …....., building….....,entrance….....,floor ...... district (county) ......
Telephone ...... Fax ...... Mobile ...... Email ...... web ......
4) Trade Registry:
Registration no...... Tax Identification Number ......
Share Capitalon December 31st: LEI ......
(for Companies)

1. General Information concerning the Practice

1.1. Legal form of practise:

–company:corporation (SA)

limited liability (SRL)

with local capital

with foreign capital

with mixed capital

–Self-employed Person:

■ As Freelancer:

–Through their own practice with employees 

…...... …………….

(name of the practice)

–Through forensic accounting /accountancy companies 

…...... …………….

(name of the accounting /accountancy companies )

–Individually

■ As employees of institutions or economic agents:

–Job: …………………………………...... ………………......

–Position: …………………………………...... ……...... …………......

1.2. Subsidiary (S), branches (B), working points (WP):

Locality and address / Form of organization (S, BorWP)

1.3. Structure of the shareholders:

No. / Name and Surname of the Partners (shareholders) / Member of CECCAR yes*/ no / Position within the practice / Percent of the share capital
1.
2.
3.
4.
5.
6.
7.
TOTAL: / X / X / 100

*If „yes”, insert one of the initials „F” (Free Lancer) or „E” (employee).

2. Activity performed in the last year that ended

2.1. Turnover and number of the practice’s customers during the last ended year:

Number of Clients Turnover

(lei)

Total ……………... ……………...

Out of which:

–Accountancy services……………... ……………...

–Statutory audit services……………... ……………...

–Other type of audit services ……………... ……………...

–Financial and fiscal consultancy services ……………... ……………...

–Other professional services……………... ……………...

–Legal forensic accounting ……………... ……………...

–Extra-legal forensic accounting ……………... ……………...

–The auditor activity……………... ……………...

–Patrimonial assessments……………... ……………...

–Specialised assistance for the

Incorporation and re-organization of the companies……………... ……………...

–Staff – wage services ……………... ……………...

–Other professional services that

require accountancy studies ……………... ……………...

2.2. What are the first 5 customers according to the volume of the fees in the total turnover of the practice:

No.. / Customer’s internal code / Fees
(lei) / Type of the assignment
1.
2.
3.
4.
5.

2.3.Manner of establishing and charging the fees:

How are the fees established?% from total

–Direct negotiation starting from the market YES / NO

–Direct negotiation starting from the professional feeYES / NO

–Participation to auctions YES / NO

How are the fees charged?

–Upon works’ completionYES / NO

–In advance up to ………% and the rest upon works’ submissionYES / NO

–Monthly YES / NO

2.4.a) New customers in the last ended year:

Assignment typeNumber

…………………………………………………………………………………………………………………

b) Lost customers in the last ended year:

Assignment typeNumber

…………………………………………………………………………………………………………………

2.5. Manner of reporting to the client (specify what kind of reports and the periodic basis of submission to the management of the customer-entity):

Assignment typeReportingDeadline (period)

…………………………………………………………………………………………………………………

2.6. Insurance:

Does the practice have a professional risk insurance policy?YES / NO

–Number of the policy valid for the ended year …………….

–Insured amount…………….

–Insurer…………….

3. Staff

3.1. Number of staff used during the year:

a)Average number of the staff according to Law no. 53/2003 –

Labour Code, as further amended and completed – total,…………...…

Out of which:

Economists and accountants ………..….…

–Out of which self-employed persons.…….../..……

Legal and fiscal…………...…
Social …………...…
Informatics …………...…
With technical studies…………...…

–Out of which self-employed persons.…….../..……

b)Average number of collaborators used during the year ,

Out of which:

Natural persons…………...…

–Out of which employed self-employed persons.…….../..……

c)Have individual labour and…………...… services providing agreements been concluded? (yes or no)

d)Do the employees’ labour or services providing agreements include articles referring to:

–Anti-competitionYESNO

–Professional secrets YESNO

–IndependenceYESNO

e)Have they been provided with responsibility sheets and/or proper procedures manuals? YES NO

4. Professional Training

4.1. During the last ended year has a professional training program been developed?YES NO

4.2. How many hours/persons have been allocated to the professional training and development of the members of the Body within the practice?

–through actions organized within the practice …..………………

–through actions organized outside the practice …..………………

4.3. Documentation sources within the practice:

–technical books and guidelines issued by the Body (number) …..………………

–technical books and guidelines existing on the market (number)…..………………

–legislation: subscription to the Romanian Official Gazette (number)…..………………

4.4. Professional training during the previous year anterior:

Classes or workshops * / Profile / Title / Organizer / Duration (hours)

*In the respective blank you should mark „C” for classes or „W” for workshops.

4.5. Professional training requirements in the future *:

Level

Profile / Audit / Accountancy / Taxation / Management / Assessment / Capital markets / IFRS / Law / Doctrine and deontology / Forensic accountancy
1 / 2 / 1 / 2 / 1 / 2 / 1 / 2 / 1 / 2 / 1 / 2 / 1 / 2 / 1 / 2 / 1 / 2 / 1 / 2
Initiation (basis)
Medium level
Advanced level

*In the box corresponding to the profile and level you choose, fill in:

– in the first column – „N” – if you want these actions to be performed at a national level or

„S” – if you want these actions to be performed at the subsidiary’s level;

– in the second column – fill in the number of days that you are willing to allocate for the respective field.

5. Work methods

5.1.a) What professional standards are used within the practice ?

AssignmentProfessional standard used (nr.)

…………………………………………………………………………………………………………………

b)Is the practice provided with a sufficient number of

Standards issued by the Body?YES / NO

5.2. Computer tools:

–Do you use computer software within the practice?YES / NO

If you do, specify for what assignments:

…………………………………………………………………………………………………………………

–Do you use automatic data transmission systems?YES / NO

If you do, specify them (internet, others).

…………………………………………………………………………………………………………………

5.3.Is there an internal control system within the practice?YES / NO

(If there is, briefly describe the system.)

…………………………………………………………………………………………………………………

5.4. Work files:

Have work files been provided under the professional standards for each type of assignments?

AssignmentYES / NO

…………………………………………………………………………………………………………………

5.5. Delegation and monitoring:

How is works’ monitoring organized?

(Briefly describe the procedure.)

…………………………………………………………………………………………………………………

6. Collaboration with the professional organisms in the field

6.1. The practice is also a member of the professional organisms operating under the law:

–Chamber of Fiscal ConsultantsYES / NO

–Chamber of Financial AuditorsYES / NO

–National Union of Practitioners in LiquidationYES / NO

6.2. The practice is also amember of the following associations:

(accurate title of the association or organization )

–

6.3. Collaboration with the Body of Expert and Licensed Accountants in Romania:

–have you been provided with the monthly magazine issued by the Body?YES / NO

(If yes, number of copies.)…………

–Have you attended classes, workshops and consultation hours offered by the Body subsidiary?

(IF you have, specify the number and type of attendants.)

…………………………………………………………………………………………………………………

–have you attended the General Meeting of the subsidiary members?YES / NO

–have you attended any international congress of the accountancy profession in Romania? YES / NO

(If you have, specify when.)…………………………

7. Quality Control

Has the practice made the object of a quality control ? ...... YES / NO

If YES, when ...... quality auditor ......

8. Amendment of the data reported under the “Personal Sheet” submitted upon the registration with the Body

……………………………………………………………………………………………………..………...……

……………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………

9. Remarks concerning the activity performed by CECCAR subsidiary during the ended year

…………………………………………………………………………………………………………………

10. Certification

I, the undersigned, ...... , certify to the best of my knowledge and belief that

(expert accountant, licensed accountant

or capacity within the practice)

the information herein represents a true and accurate statement about the manner in which the practice was organized and operated in the previous ended year .

Date …………………..…..….………..……………………………

(Name, Surname, Signature and Stamp)

OBSERVATION:

On grounds of article 22 of Standard no. 1.500/2009 regarding the record and management of the members, the Annual Activity Report shall be submitted to CECCAR until the 31st of January, each year.