A profession is defined and judgment through knowledge, skills, attitude and ethics of those involved in this profession. It requires a thorough thinking, planning and hard work of many people for the development of concepts, technical skills, mode of action, conducting research, collecting information needed about the purpose and work professionalism.
Occupation carrying is only one and consists of several activities: the work of bookkeeping, preparation and presentation of financial statements, audit, assessment, other accounting services and so on
In every profession and even more so in the accounting profession, the nature of her issues, in a globalized world economy, it is necessary to arrange the fundamental principles designed to ensure high standards of professionalism and quality.
While practicing accountant must conduct their activities meeting the three commands calling and accounting profession: education, ethics and quality of services.
If we think of the future must be to changes that inevitably will influence the profession carrying.
Accounting changes must respond. We must anticipate changes by highlighting the challenges the profession and to help businesses adapt to the future.
Accounting does not have borders. Its theoretical limits, scientific and practical are endless coverage both in terms of economic phenomena and the way they are collated, processed and presented so that about it can never claim to know everything.
Companies, enterprises, institutions, companies of any kind and size, legal entities around the world prepare "accounts" and financial statements to be presented to the users of information, owners, controllers, managers, tax authorities, after a unique methodology - and this isaccounts.
A. The social role of professional accountants.
Professional accountants play an important social role. Their attitudes and behavior in relation to the services provided have repercussions on the economic ownership of the community and the entire country. In addition, the work carried out by those in the field of employment and the establishment venititurilor MEMBER society are indispensable company. Investors, donors, employers and elected sectors of business, and government and public, in the broad sense, must have INREDA in their ability to operate systems rigureoase management and information capable of providing management finaanciara efficiency and to provide expert advice on a number of problems on business management or fiscal.
B. The need for strong professional bodies.
The need for strong national professional body resulting from the responsibility he has to protect the public interest accounting profession, at least in terms of the three areas, which are fundamental to a body comnandamentele professional education, ethics and quality control.
Both the public and the beneficiary entity must safeguard the professional services of a professional accountant possibly incompetent; This protection is ensured when the professional body establishes effective measures in terms of education and professional accountants in terms of quality of services provided by professional accountants., effective measures of professional ethics and deontology.
C. The role of the accounting profession to protect the public interest.
The accounting profession is distinguished from the other professions, inter alia, by taking responsibility for the public interest, to all stakeholders in the activities of the company: shareholders, employees, suppliers, banks, budget, etc. Even if an accountant is paid by the client to determine which is the final user of developing or auditing the financial statements, the information drawn from these financial statements are used by those who form public.
D. The role of the accountancy profession for economic development.
Balance sheet and financial statements in their entirety is the best card of a company and its accountant is artisan. Small and medium enterprises represent over 80% of the European economy. Their development depends on their cost of capital and cost of capital depends on the confidence in the financial, labor quality professionals ie accountants. Pofesionistii accountants are involved in all areas of economic and social life: they work in large, medium and small or sole practitioners, in commercial, industrial, visible through financial, in non-profit organizations in the public sector entities, in institutions, education etc. Being involved in both the structure they assist governments in their economic and social objectives, contribute to performance visible through financial markets etc.