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The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements

Author

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  • Ludovica BREBAN

    (Sălaj)

Abstract

The present paper addresses the topic of expert accountants’ ethics in the context of accountancy profession’s objectives – meeting the highest levels of professionalism and performance and fulfilling the requirements of financial information users. In order to respond to the needs of the financial information users, by means of the annual financial statements, the accountant must achieve four basic requirements: credibility, professionalism, quality and reliability.

Suggested Citation

  • Ludovica BREBAN, 2022. "The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(1), pages 3-8, January.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:1:p:3-8
    DOI: 10.37945/cbr.2022.01.01
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    More about this item

    Keywords

    ethics; financial statements; professional norm; independence; competence;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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