raa 2015

7/26/2019 RAA 2015

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CORPUL EXPERŢILOR CONTABILIŞI CONTABILILOR AUTORIZAŢI DIN ROMÂNIA FILIALA CONSTANTA

RAPORT ANUAL DE ACTIVITATEpe anul 2015

Numele şi prenumele / Denumirea !"ie#$%ii "!mer"iale:

...................................................................................................................................................

2) Num$rul şi &a#a "arne#ului &e mem'ru / au#!ri(a%iei &e )un"%i!nare: Carnet .......................... / Autr!"a#!e ..........................

$.%) A&rea / e&iul !"ial:

L&a'!tatea .......................................................(tr. ......................................................................

nr. *..... +'&*....... ,&. *..... a-. .......... ,e&tr u0e#) .......................................................

$.2) A&rea &e "!rep!n&en#a:

L&a'!tatea .......................................................(tr. ......................................................................

nr. *..... +'&*....... ,&. *..... a-. .......... ,e&tr u0e#) .......................................................Te'e1n ................................... a3 ...................................... M+!' ..............................................

E4a!' ............................................................................................ 5e+ .......................................

6) Re*i#rul "!mer%ului:

Nr. 7nre8. ............................................................ CUI ......................................................................

Ca-!ta' ,&!a' 'a $% 0e&e4+r!e 29% .................................................... 'e!. -entru ,&!et;#! &4er&!a'e)

1+ In)!rma%ii *enerale &epre "a'ine# ,e &4-'etea"a 0ar 0a&a ,unt 0e,e+!r! 1ata 0e ra-rtu' anter!r)

1+1+ F!rma ,uri&i"$ &e e-er"i#are a pr!)eiei.

,&!etate &4er&!a';: -e a&#!un! (A)

&u r;,-un0ere '!4!tat; (RL)

&u &a-!ta' aut<tn

&u &a-!ta' ,tr;!n

&u &a-!ta' 4!3t

&u t!t'u !n0!=!0ua'

Det!net! ,! ,tatutu' 0e an8aat > DA NU

Da&a DA 4ent!nat!:

? an8aat a' une! ,&!etat! &4er&!a'e 0e e3-ert!"a &nta+!'a / &nta+!'!tate

..................................................................................................................................

0enu4!rea ,&!etat!! 0e e3-ert!"a &nta+!'a / &nta+!'!tate)

? an8aat a' une! !n,t!tut!! !ntre-r!n0er! ,au a'te ent!tat! a'te'e 0e&at ent!tat!'e 4e4+re CECCAR)

@ L&u' 0e 4un&;: *************..........................******................

@ un&#!a: *************..........................**..............****...............

1

7/26/2019 RAA 2015


1+2+ Filiale F u"urale S pun"#e &e lu"ru Pl.

L&a'!tatea ! a0re,a r4a 0e r8an!"are ( ,au P')

1++ S#ru"#ura a"%i!naria#ului.

Nr.&rt.

Nu4e'e ! -renu4e'e a,&!a#!'r a&#!nar!'r)

Me4+ruCECCAR

0a/ nuun&#!a 7n &a0ru' &a+!netu'u!

Pr&ent0!n

&a-!ta'u',&!a'

%.

2.

$.

6.

.

.

.

TOTAL: X X %99

Da&; 0aF ,e tre&e una 0!ntre !n!#!a'e'e LF '!+er?-r1e,!n!,t) ,au AF an8aat).

2+ A"#i3i#a#ea &e)$şura#$ 4n anul 4n"eia#

2+1+ Ci)ra &e a)a"eri şi num$rul "lien%il!r "a'ine#ului 4n anul 4n"eia#.

Nu4;r &'!en#! C!1ra 0e a1a&er! 'e!)

Tta' *****.. *****.....D!n &are:

,er=!&!! &nta+!'e .*****. .*****...

,er=!&!! 0e au0!t ,tatutar *****. .*****...

,er=!&!! 0e a'te t!-ur! 0e au0!t ..****... .*****...

,er=!&!! 0e &n,u'tan#; 1!nan&!ar; ! 1!,&a'; *****. *****....

,er=!&!! 0e -er,na' ? ,a'ar!"are *****. ...****.....

e3-ert!"e &nta+!'e u0!&!are ..****... *****....

e3-ert!"e &nta+!'e e3trau0!&!are .****... *****....

a&t!=!tatea 0e &en"r *****. *****....

e=a'u;r! -atr!4n!a'e *****. *****....

a,!,ten#; 0e ,-e&!a'!tate -entru

7n1!!n#area ! rer8an!"area ,&!et;#!'r &4er&!a'e .***** *****...

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7/26/2019 RAA 2015


a'te ,er=!&!! -r1e,!na'e &are

-re,u-un &unt!n#e 0e &nta+!'!tate *****. ......***.....

a'te a&t!=!tat! ,! ,er=!&!! -entru !ntre-r!n0er! *****. ****........

2+2+ Clien#i n!i i "lien#i pier&u#i in anul in"eia#.

Natura 4!,!un!! Nu4ar Nu4ar "lien#i n!i) "lien#i pier&u#i)

,er=!&!! &nta+!'e .*****. .*****...

,er=!&!! 0e au0!t ,tatutar *****. .*****...

,er=!&!! 0e a'te t!-ur! 0e au0!t ..****... .*****...

,er=!&!! 0e &n,u'tan#; 1!nan&!ar; ! 1!,&a'; *****. *****....

,er=!&!! 0e -er,na' ? ,a'ar!"are *****. ...****.....

e3-ert!"e &nta+!'e u0!&!are ..****... *****....

e3-ert!"e &nta+!'e e3trau0!&!are .****... *****....

a&t!=!tatea 0e &en"r *****. *****....

e=a'u;r! -atr!4n!a'e *****. *****....

a,!,ten#; 0e ,-e&!a'!tate -entru 7n1!!n#area ! rer8an!"area ,&!et;#!'r &4er&!a'e .***** *****...

a'te ,er=!&!! -r1e,!na'e &are

-re,u-un &unt!n#e 0e &nta+!'!tate *****. ......***.....

a'te a&t!=!tat! ,! ,er=!&!! -entru !ntre-r!n0er! *****. ****........

+ Per!nal+1+ Num$r &e per!nal u#ili(a# 4n "urul anului.

a) Nu4;ru' 4e0!u a' an8aa#!'r &n1r4 Le8!! nr. $/299$ @C0u' 4un&!!?re-u+'!&ata &u 40!1!&;r!'e ! &4-'et;r!'eu'ter!are @ tta': ****...*

? 0!n &are 4e4+r!! CECCAR ...................

+) (tru&tura -er,na'u'u! an8aat:? e&n4!t! ! &nta+!'! ..................? ur!0!& ,! 1!,&a' ..................? ,&!a' ..................

? !n1r4at!&a ..................? &u -re8at!re te<n!&a .................

&) Nu4;r 4e0!u a' &'a+ratr!'r ut!'!"a#! 7n &ur,u' anu'u! @ tta' ....................

? 0!n &are 4e4+r!! CECCAR ****...*

6+ F!rmarea pr!)ei!nal$

6+1+ A e-i#a# un pr!*ram &e )!rmare pr!)ei!nal$ pe anul 4n"eia#7 DA NU

3

7/26/2019 RAA 2015


6+2+ C8#e !re/!m au )!# "!na"ra#e )!rm$rii şi &e(3!l#$rii pr!)ei!nale a mem'ril!r C!rpului &in

"a&rul "a'ine#ului7 Numar

@ -r!n a&#!un! r8an!"ate 7n &a0ru' &a+!netu'u! *..******

@ -r!n a&#!un! r8an!"ate 7n a1ara &a+!netu'u! *..******

6++ Care un# urele &e &!"umen#are 4n "a&rul "a'ine#ului. Numar

@ &;r#! te<n!&e ! 8<!0ur! e4!,e 0e Cr- *..******

@ &;r#! te<n!&e ! 8<!0ur! e3!,tente -e -!a#; *..****** @ 'e8!,'a#!e: a+na4ente 'a Mn!tru' O1!&!a' a' R4Gn!e! *..******

6+6+ Pre*$#ire pr!)ei!nal$ reali(a#$ 4n anul an#eri!r.

Cururiau

eminarii9Pr!)ilul Denumirea Or*ani(a#!rul

Dura#a!re

Hn &'ana re,-e&t!=; =e#! 4ar&a &u CF -entru &ur,ur! ,au &u (F -entru ,e4!nar!!.

6+5+ Ne"ei#$%i &e pre*$#ire pr!)ei!nal$ 4n 3ii#!r.

Nivel

I n t e l e g e r e a s i a p l i c a e a

I F R S / I A S

A u d i t s i c e r t i f c a r e

C o n t a b i l i t a t e f n a n c i a r a

C o n t a b i l i t a t e s i c o n t r o l

d e g e s t i u n e

F i s c a l i t a t e

E v a l u a r e a e c o n o m i c a s i

f n a n c i a r a

a

i n t r e p r i n d e r i l o r

M

a n a g e m e n t u l p i e t e l o r d e

c a p i t a l

T e h n o l o g i a i n o r m a t i e i

c o

n t a b i l e

T I C !

" o c t r i n # $ i d e o n t o l o g i e

p r o e s i o n a l a

E % p e r t i & # c o n t a b i l #

A c

c e s a r e ' u t i l i & a r e ' c o n t r o l s i

r e c u p e r a r e o n d u r i e u r o p e n e

S t a

n d a r d e p r o e s i o n a l e e m i s e

d e C o r p

(

e s t i u n e a u n u i c a b i n e t d e

e % p e r t i & a c o n t a b i l a

C o n t r o l u l d e c a l i t a t e i n t r ) u n

c a b

i n e t d e e % p e r t i & a c o n t a b i l * a

In!#!ere +a";)

N!=e' 4e0!u

N!=e' a=an,at

5+ :e#!&e &e lu"ru

5+1+ Ce #an&ar&e pr!)ei!nale un# u#ili(a#e 4n "a&rul "a'ine#ului7

Na#ura miiunii (tan0ar0 -r1e,!na'

nr.) T!nerea &nta+!' !tat! ! !nt&4!rea ,! -re"entarea ,!tuat!! 'r 1 !nan&!are 21

E3a4!narea &nta+!'!tat!! !nt&4!rea ,e4narea ,! -re"entarea ,!tuat!!'r 1!nan&!are 22

A&t!=!tatea 0e &en"r !n ,&!etat!'e &4er&!a'e 2

Au0!t 1!nan&!ar ,! &a0ru' &n&e-tua' -r!=!n0 4!,!un!'e ,tan0ar0!"ate a'ee3-ertu'u! &nta+!' 26

A-rtur!'e 0e &a-!ta' 1

u"!un! ,! 0!=!"ar! 2

(er=!&!!'e 1!,&a'e 6

4

7/26/2019 RAA 2015


E3-ert!"e'e &nta+!'e 5

Au0!t !ntern rea'!"at 0e e3-ert!! &nta+!'! ;

E=a'uare a !ntre-r!n0er!! <

Cn,u'tanta -entru &rearea !ntre-r!n0er!'r =

Cntr'u' &a'!tat!! ,! 4ana8e4entu' re'at!!'r &u &'!ent!! une! 1!r4e 4e4+reCECCAR 60

;+ C!la'!rarea "u !r*animele pr!)ei!nale &e pr!)il

;+1+ Ca'ine#ul e#e mem'ru şi al !r*animel!r pr!)ei!nale "are )un"%i!nea($ prin le*e. @ Ca4era Cn,u'tan#!'r !,&a'! DA NU

@ Ca4era Au0!tr!'r !nan&!ar! DA NU

@ Un!unea Na#!na'; a Pra&t!&!en!'r 7n In,'=en#; DA NU

– A,&!at!a Nat!na'a a E=a'uatr!'r Autr!"at! 0!n R4an!a DA NU

;+2+ Ca'ine#ul e#e mem'ru şi al urm$#!arel!r a!"ia%ii. 0enu4!rea e3a&t; a a,&!a#!e! ,au r8an!"a#!e!)

@

@ @

;++ C!la'!rarea "u )iliala C!rpului E-per%il!r C!n#a'ili şi C!n#a'ilil!r Au#!ri(a%i &in R!m8nia.

@ a#! +ene1!&!at 0e re=!,ta 'unar; a Cr-u'u!> DA NU

Da&; DA nu4;r 0e e3e4-'are.) ****.....

@ a#! -art!&!-at 'a &ur,ur! ,e4!nar!! ! re 0e &n,u'ta#!! 1er!te 0e 1!'!a'a Cr-u'u!>Da&; DA ,-e&!1!&a#! nu4;ru' 0e -art!&!-;r! ! natura.) DA NU

Nu4ar Natura

@ a#! -art!&!-at 'a a0unarea 8enera'; a 4e4+r!'r 1!'!a'e!> DA NU

<+ C!n#r!l &e "ali#a#e

a) !ntern: ,?a !4-'e4entat (tan0ar0u' -r1e,!na' nr.69> DA NU

+) e3tern: &a+!netu' a 1;&ut +!e&tu' au0!tu'u! 0e &a'!tate !n anu' !n&<e!at> DA NU

>+ :!&i)i"$ri in#er3eni#e 4n &a#ele rap!r#a#e prin ?Fişa per!nal$@ la 4n"rierea 4n Ta'l!ul

C!rpului / &e la ul#imul Rap!r# anual &e a"#i3i#a#e &epu.

**************************************..***...**..............

********************************************...............

=+ Apre"ieri "u pri3ire la a"#i3i#a#ea &e)$şura#$ &e "$#re )iliala CECCAR 4n anul e-pira#

1arte +una

? +una

? ,at!,1a&atare ? !n,u1!&!enta

Mt!=at! -t!unea +!1ata ......................................................................................................................

5

7/26/2019 RAA 2015


........................................................................................................................................................

10+ Cer#i)i"are

Su'emna#ul +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ "er#i)i" 4ne3-ert &nta+!' &nta+!' autr!"at ,au &a'!tatea 7n &a0ru' &a+!netu'u!)

&eplin$ "un!ş#in%$ &e "au($ "$ in)!rma%iile "!n%inu#e 4n a"e# rap!r# repre(in#$ ! &e"lara%ie a&e3$ra#$şi "!re"#$ &epre m!&ul 4n "are a )!# !r*ani(a# şi a )un"%i!na# "a'ine#ul 4n anul e-pira#+

Data *****......... ..............................*..*.***..******** Nu4e'e -renu4e'e ,e4n;tura ! ta4-!'a)

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raa 2015

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