standard 35
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CORPUL EXPERILOR CONTABILII CONTABILILOR AUTORIZAI DIN ROMNIA
Filiala
Verificat ndeplinirea Normei profesionale nr. 35/2001
Dosar nr / al
Expert contabilNume
Prenume
L.S.
b) Dac sunt observaii, iar rapoartele de expertiz contabil judiciar nu sunt refcute n spiritul observaiilor expertului contabil verificator, acesta trebuie s ntocmeasc un referat cuconstatrile i observaiile sale, pe care s-1 ataeze, n original,raportului de expertiz contabil judiciar ce urmeaz a fi depusorganului judiciar care a solicitat expertiza, spre informarea idecizia acestuia.
Modelul acestui referat este prezentat n caseta urmtoare:
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