{"id":312,"date":"2017-10-30T09:36:57","date_gmt":"2017-10-30T09:36:57","guid":{"rendered":"https:\/\/ceccararad.ro\/ro\/?page_id=312"},"modified":"2019-10-25T18:14:29","modified_gmt":"2019-10-25T16:14:29","slug":"activitate-profesionala","status":"publish","type":"page","link":"https:\/\/ceccartulcea.ro\/ro\/membri\/sunt-membru-ceccar\/activitate-profesionala\/","title":{"rendered":"Activitate profesional\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-69dfd1c69d338\" class=\"fw-col-sm-12 tf-sh-4bf7de7076824fb4c351a6d1039d0743\" >\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-b4a496c23a94b122350f1c9e2210e50c \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><strong><span style=\"font-size: 12pt;\">Activitate profesionala<br \/><\/span><\/strong><\/p>\n\t<\/div>\n<\/div><div class=\"fw-divider-space space-sm  clearfix\"  ><\/div><div class=\"tf-sh-435841a89aa1e8b5e1a52a967d0eb145 fw-tabs fw-tabs-minimal fw-tabs-top \" >\n\t<ul class=\"nav nav-tabs nav-justified\">\n\t\t\t\t\t<li class=\"active\">\n\t\t\t\t<a href=\"#tab-cont-435841a89aa1e8b5e1a52a967d0eb145-1\" data-toggle=\"tab\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<span>\u00cendrum\u0103ri privind limitarea r\u0103spunderii civile a exper\u0163ilor contabili \u015fi contabililor autoriza\u0163i<\/span>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li >\n\t\t\t\t<a href=\"#tab-cont-435841a89aa1e8b5e1a52a967d0eb145-2\" data-toggle=\"tab\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<span>Contract-cadru de prest\u0103ri-servicii financiar-contabile<\/span>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\n\t<div class=\"tab-content clearfix\">\n\t\t\t\t\t<div id=\"tab-cont-435841a89aa1e8b5e1a52a967d0eb145-1\"\n\t\t\t     class=\"tab-pane fade in active\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"entry-content\"><p style=\"text-align: justify;\"><strong><em>Av\u00e2nd \u00een vedere dispozi\u0163iile art.16 alin.2 din O.G nr.65\/1994, republicat\u0103, pentru ca \u00een derularea raporturilor contractuale, exper\u0163ilor contabili \u015fi contabililor autoriza\u0163i s\u0103 le fie limitat\u0103 r\u0103spunderea civil\u0103 profesional\u0103, se emit prezentele \u00cendrum\u0103ri.<\/em><\/strong><\/p><p style=\"text-align: justify;\"><strong>Art.1. <\/strong>Prezentele \u00cendrum\u0103ri sunt aplicabile tuturor membrilor C.E.C.C.A.R, persoane fizice \u015fi juridice care au dreptul de a desf\u0103\u015fura activit\u0103\u0163ile prev\u0103zute la art.6 \u015fi, respectiv, la art.10 din O.G nr.65\/1994, republicat\u0103, \u00eenscri\u015fi \u00een Tabloul Corpului.<\/p><p style=\"text-align: justify;\"><strong>Art.2. <\/strong>Persoanele prev\u0103zute la art.1 r\u0103spund pentru prejudiciile cauzate urmare prest\u0103rii serviciilor financiar-contabile (mai pu\u0163in activit\u0103\u0163ilor de audit statutar), conform contractului de prest\u0103ri-servicii financiar-contabile, conform prevederilor art. 3-6 inclusiv.<\/p><p style=\"text-align: justify;\"><strong>Art.3. <\/strong>(1) R\u0103spunderea civil\u0103 a persoanelor prev\u0103zute la art.1 pentru prejudiciile provocate \u00een executarea contractului de prest\u0103ri-servicii financiar-contabile sau \u00een leg\u0103tur\u0103 cu acesta este limitat\u0103 la:<\/p><ol style=\"text-align: justify;\"><li>contravaloarea a 6 onorarii pentru serviciile efectuate \u00een baza contractului de prest\u0103ri-servicii financiar-contabile, datorate de c\u0103tre client prestatorului-membru CECCAR, av\u00e2nd ca obiect prestarea serviciilor financiar-contabile ale <em>unei entit\u0103\u0163i de interes public <\/em>(mai pu\u0163in activit\u0103\u0163ilor de audit statutar)<em>;<\/em><\/li><li>contravaloarea a 4 onorarii pentru serviciile efectuate \u00een baza contractului de prest\u0103ri-servicii financiar-contabile, datorate de c\u0103tre client prestatorului-membru CECCAR, av\u00e2nd ca obiect prestarea serviciilor financiar-contabile ale <em>unei societ\u0103\u0163i comerciale\u00a0 ce nu este cuprins\u0103 \u00een categoria entit\u0103\u0163ilor de interes public <\/em>(mai pu\u0163in activit\u0103\u0163ilor de audit statutar)<em>;<\/em><\/li><\/ol><p style=\"text-align: justify;\">(2) Cuantumul desp\u0103gubirilor prev\u0103zut la alin.(1) reprezint\u0103 limita maxim\u0103 cumulat\u0103 aferent\u0103 tuturor prejudiciilor cauzate ca urmare a prest\u0103rii serviciilor financiar-contabile (mai pu\u0163in activit\u0103\u0163ilor de audit statutar) \u00een baza aceluia\u015fi contract de prest\u0103ri-servicii la care pot fi obliga\u0163i la plat\u0103 membrii Corpului, indiferent de num\u0103rul persoanelor prejudiciate sau de cuantumul total al prejudiciilor pretins cauzate.<\/p><p style=\"text-align: justify;\">(3) Nu se pot pretinde mai multe desp\u0103gubiri pentru accea\u015fi fapt\u0103 s\u0103v\u00e2r\u015fit\u0103 \u00een baza aceluia\u015fi contract de prest\u0103ri-servicii \u015fi \u00een baza aceluia\u015fi prejudiciu dovedit.<\/p><p style=\"text-align: justify;\"><strong>Art.4. <\/strong>\u00cen toate cazurile, membrul CECCAR poate fi \u0163inut responsabil, \u00een limita prev\u0103zut\u0103 la art.3, pentru prejudiciile cauzate clientului sau ter\u0163ului, propor\u0163ional cu contribu\u0163ia efectiv\u0103 la prejudiciul dovedit, cauzat ca urmare a execut\u0103rii contractului de prest\u0103ri servicii financiar-contabile.<\/p><p style=\"text-align: justify;\"><strong>Art.5. <\/strong>Limitarea r\u0103spunderii membrilor CECCAR, men\u0163ionat\u0103 la art.3, nu se aplic\u0103 \u00een situa\u0163iile \u00een care se dovede\u015fte c\u0103 \u00eenc\u0103lcarea \u00eendatoririlor profesionale de c\u0103tre ace\u015ftia s-a f\u0103cut cu inten\u0163ie direct\u0103, respectiv atunci c\u00e2nd ace\u015ftia au prev\u0103zut rezultatul ac\u0163iunii\/inac\u0163iunii lor \u015fi au urm\u0103rit producerea acestuia.<\/p><p style=\"text-align: justify;\"><strong>Art.6.<\/strong> Ac\u0163iunea \u00een instan\u0163\u0103 \u00eempotriva membrilor CECCAR, poate fi exercitat\u0103 \u00een baza contractului de prest\u0103ri servicii financiar-contabile, sub sanc\u0163iunea dec\u0103derii, \u00een termen de cel mult 3 ani de la data \u00eencheierii contractului, \u015fi care se consider\u0103 c\u0103 ar fi generat un prejudiciu clientului.<\/p><\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div id=\"tab-cont-435841a89aa1e8b5e1a52a967d0eb145-2\"\n\t\t\t     class=\"tab-pane fade \">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/ceccartulcea.ro\/ro\/wp-content\/uploads\/2018\/10\/Contract-cadru-de-prestari-servicii-financiar-contabile.pdf\">Contract-cadru\u00a0de prest\u0103ri-servicii financiar-contabile<\/a><\/p>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n<\/div><div class=\"fw-divider-space space-sm  clearfix\"  ><\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Activitate profesionala \u00cendrum\u0103ri privind limitarea r\u0103spunderii civile a exper\u0163ilor contabili \u015fi contabililor autoriza\u0163i Contract-cadru de prest\u0103ri-servicii financiar-contabile Av\u00e2nd \u00een vedere dispozi\u0163iile art.16 alin.2 din O.G nr.65\/1994, republicat\u0103, pentru ca \u00een derularea raporturilor contractuale, exper\u0163ilor contabili [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":310,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"visual-builder-template.php","meta":{"footnotes":""},"class_list":["post-312","page","type-page","status-publish","hentry"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/pages\/312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/comments?post=312"}],"version-history":[{"count":15,"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/pages\/312\/revisions"}],"predecessor-version":[{"id":1673,"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/pages\/312\/revisions\/1673"}],"up":[{"embeddable":true,"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/pages\/310"}],"wp:attachment":[{"href":"https:\/\/ceccartulcea.ro\/ro\/wp-json\/wp\/v2\/media?parent=312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}