Post by account_disabled on Dec 31, 2023 22:01:58 GMT -5
Aaudit missions In Article after paragraph a new paragraph paragraph is inserted with the following content Financial auditors natural persons who carry out audit missions to the entities provided for in paragraph. have the obligation to attend professional training courses organized in accordance with the provisions of the Collaboration Protocol between the Chamber of Financial Auditors from Romania and the Financial Supervision Authority. Article paragraph is amended and will have the following content Article Financial audit activity at the entities provided for in art. paragraph it is carried out on the annualconsolidated financial statements. Article is amended and will have the following content.
Article Financial auditors who perform audit missions at the entities Country Email List provided for in art. paragraph have the obligation to comply with the ethical and professional conduct requirements provided by the applicable legislation in this regard. amended and will have the following content to be a member of CAFR with at least years of professional experience g to have concluded a professional civil liability insurance contract in accordance with the rules on professional risk insurance issued by CAFR holding a civil liability insurance contract is mandatory for the entire duration of the financial audit missions for the entities regulated by the ASF ASF does not assume responsibility for the compliance of the.
Professional liability insurance contract with the rules on professional risk insurance issued by CAFR to have in the composition of the audit team an expert in the auditing of IT systems who holds the CISA certification Certified Information Systems Auditor in accordance with the relevant regulations In Article paragraphs and are amended and will have the following content The key audit partner must be an active member of CAFR and meet the conditions provided for in paragraph lit. c e and f. The provisions of para. does not apply to financial auditors who have.
Article Financial auditors who perform audit missions at the entities Country Email List provided for in art. paragraph have the obligation to comply with the ethical and professional conduct requirements provided by the applicable legislation in this regard. amended and will have the following content to be a member of CAFR with at least years of professional experience g to have concluded a professional civil liability insurance contract in accordance with the rules on professional risk insurance issued by CAFR holding a civil liability insurance contract is mandatory for the entire duration of the financial audit missions for the entities regulated by the ASF ASF does not assume responsibility for the compliance of the.
Professional liability insurance contract with the rules on professional risk insurance issued by CAFR to have in the composition of the audit team an expert in the auditing of IT systems who holds the CISA certification Certified Information Systems Auditor in accordance with the relevant regulations In Article paragraphs and are amended and will have the following content The key audit partner must be an active member of CAFR and meet the conditions provided for in paragraph lit. c e and f. The provisions of para. does not apply to financial auditors who have.