SETUL DE INTREBRI PRIVIND SUSINEREA TESTULUI ORGANIZAT N VEDEREA NSCRIERII N GEJ Not: din setul de 100 de ntrebri vor

fi selectate cte 50 pentru fiecare din cele 12 variante de test. 1.Care sunt t !ur "e #e re$"e%ent&r 'u !r ( re "a e)!ert *e"e '+nta, "e a. re$"e%ent&r "e$a"e/ ,. re$"e%ent&r !r+'e#ura"e 0 !r+1es +na"e/ '. re$"e%ent&r "e$a"e2 !r+'e#ura"e 0 !r+1es +na"e. 3. Care este se# u" re$"e%ent&r "+r "e$a"e 'u !r ( re "a e)!ert *e"e '+nta, "ea) Or#+nan4a Gu(ernu"u nr. 5671889 !r ( n# +r$an *area a't ( t&4 #e e)!ert *& '+nta, "& 0 a '+nta, " "+r aut+r *a4 / ,. Re$u"a%entu" #e +r$an *are 0 1un'4 +nare a C+r!u"u E)!er4 "+r C+nta, " 0 C+nta, " "+r Aut+r *a4 # n R+%:n a/ '. Stan#ar#u" !r+1ess +na" nr. ;6 <e)!ert *e"e '+nta, "e ;. Care este se# u" re$"e%ent&r "+r !r+1es +na"e 'u !r ( re "a e)!ert *e"e '+nta, "ea) Re$u"a%entu" #e +r$an *are 0 1un'4 +nare a C+r!u"u E)!er4 "+r C+nta, " 0 C+nta, " "+r Aut+r *a4 # n R+%:n a 0 Stan#ar#u" !r+1es +na" nr. ;6/ b) Or#+nan4a Gu(ernu"u nr. 5671889 !r ( n# +r$an *area a't ( t&4 #e e)!ert *& '+nta, "& 0 a '+nta, " "+r aut+r *a4 0 C+#u" #e !r+'e#ur& !ena"&/ c) C+#u" #e !r+'e#ur& ' ( "& 0 Or#+nan4a Gu(ernu"u nr. 5671889 !r ( n# +r$an *area a't ( t&4 #e e)!ert *& '+nta, "& 0 a '+nta, " "+r aut+r *a4 . 9. Care este se# u" re$"e%ent&r "+r !r+'e#ura"e 'u !r ( re "a e)!ert *e"e '+nta, "e =u# ' area. C+#u" #e !r+'e#ur& ' ( "&/ ,. C+#u" #e !r+'e#ur& !ena"&/ '. C+#u" #e !r+'e#ur& ' ( "&2 C+#u" #e !r+'e#ur& !ena"&.

6. Care sunt n+r%e"e #e '+%!+rta%ent !r+1es +na" s!e' 1 'e % s un "+r 'u !r ( re "a e)!ert *e"e '+nta, "ea. n#e!en#en4a/ '+%!eten4a/ se'retu" !r+1es +na" 0 '+n1 #en4 a" tatea e)!ertu"u '+nta, "/ 'a" tatea e)!ert *e"+r '+nta, "e/ a''e!tarea e)!ert *e"+r '+nta, "e/ res!+nsa, " tatea e1e'tu&r e)!ert *e"+r '+nta, "e/ ,. # s!unerea e)!ert *e"+r '+nta, "e =u# ' are 0 nu% rea e)!ert "+r '+nta, " / '+ntra'tarea 0 !r+$ra%area e)!ert *e"+r '+nta, "e/ #e"e$area 0 su!ra(e$>erea "u'r&r "+r !r ( n# e)!ert *e"e '+nta, "e/ #+'u%entarea "u'r&r "+r !r ( n# e)!ert *e"e '+nta, "e/ '. a%,e"e (ar ante sunt '+re'te. 5. ? s unea !r ( n# e1e'tuarea une e)!ert *e '+nta, "e =u# ' are !+ate 1 re1u*at&a. #a/ ,. #a2 !e %+t (e etn 'e2 re" $ +ase2 !+" t 'e sau #e a"t& natur&/ '. nu/ #a'& e) st& %+t (e te%e n 'e2 e)!ertu" '+nta, " !+ate s+" ' ta @n"+'u rea sa. A. Un e)!ert '+nta, " !+ate a''e!ta + e)!ert *& '+nta, "& =u# ' ar& #a'& anter +r2 @n 'a" tate #e +r$an #e '+ntr+"2 '+"a,+rat+r sau '+ns " er a" une a # n !&r4 "e # n !r+'es sBa !r+nun4at asu!ra un+r as!e'te +r a "uat !arte "a @nt+'% rea a'te"+r !r %are sau "a e"a,+rarea s tua4 "+r 1 nan' are 'are 1a' +, e'tu" #+saru"u su!us =u#e'&4 a. #a/ ,. nu/ '. nu%a #a'& @n0t n4ea*& nstan4a #es!re a'easta. C. E)!ertu" '+nta, " nu% t #e +r$anu" @n #re!t s& e1e'tue*e + e)!ert *& '+nta, "& este +," $at s& 1 e n#e!en#ent 1a4& #e D a. t+4 %a$ stra4 une nstan4e/ ,. $re1 eru" #e 0e# n4&/ '. !&r4 "e nteresate @n e)!ert *&.

8. n 'a*u" e)!er4 "+r '+nta, " nu% 4 # n +1 ' u @n (e#erea e1e'tu&r une e)!ert *e '+nta, "e =u# ' are2 #e '&tre +r$ane"e @n #re!t2 n#e!en#en4a tre,u e s& 1 eD a. a,s+"ut&/ ,. re"at (&/ '. a,s+"ut& sau re"at (&. 1E. n 'a*u" e)!er4 "+r '+nta, " =u# ' ar re'+%an#a4 !&r4 2 n#e!en#en4a !+ate 1 D a. a,s+"ut&/ ,. re"at (&/ '. nu este '+re't n ' unu" # n ras!unsur "e anter +are. #e

11. E)!ert *e"e '+nta, "e =u# ' are !+t 1 e1e'tuate #e '&treD a. e)!er4 '+nta, " @ns'r 0 @n Ta,"+u" C+r!u"u 2 'u ( *a 1 " a"e "a * / ,. e)!er4 '+nta, " 'are au su4 nut e)a%enu" #e a''es "a !r+1es e 0 sunt sau au ter% nat !er +a#a #e sta$ atur&/ '. e)!er4 '+nta, " 'are au sus4 nut e)a%enu" #e a!t tu# n 0 ur%ea*& s& 1 e @ns'r 0 @n Ta,"+u" C+r!u"u @n anu" res!e't (. 13. Un e)!ert '+nta, " !+ate a''e!ta + e)!ert *& '+nta, "& =u# ' ar& #a'& @n 'a" tate #e e)!ert '+nta, " 0 Ba e)!r %at + !r %& +! n e @n a'eea0 'au*& su!us& =u#e'&4 a. nu2 #e+are'e !r %ea*& !re*u%4 a '& ar 1 nteresat @n sus4 nerea !r %e s+"u4 / ,. #a/ '. nu%a #a'& @n0t n4ea*& +r$anu" 'are a # s!us e)!ert *a #es!re a'easta. 1;. Ca" tatea #e e)!ert '+nta, " este '+%!at , "& 'u 'ea #e %art+r @n a'eea0 'au*&a. #a/ ,. nu/ '. #a @n anu% te s tua4 . 19. Care # ntre # s!+* 4 "e !r+'e#ura"e 'u !r ( re "a ' tarea2 a#u'erea 'u %an#at 0 san'4 +narea %art+r "+r 'are " !ses'

#e "a =u#e'at& sunt a!" 'a, "e 0 e)!er4 "+r '+nta, " nu% 4 !entru e1e'tuarea e)!ert *e"+r '+nta, "e =u# ' area. ' tarea/ ,. a#u'erea 'u %an#at 0 san4 +narea/ '. a%,e"e (ar ante sunt '+re'te. 16. Res!+nsa, " tatea e1e'tu&r e)!ert *e"+r '+nta, "e =u# ' are #e'ur$e 0 # nD a. a'tu" #e nu% re # s!us #e nstan4&2 +r$anu" #e ur%&r re !ena"& sau a"t +r$an 'u atr ,u4 =ur s# '4 +na"e 'u !r ( re "a e1e'tuarea e)!ert *e"+r '+nta, "e =u# ' are/ ,. '+ntra'tu" @n'>e at @ntre e)!ertu" '+nta, " 0 una # n !&r4 "e %!" 'ate @n 'au*&/ '. a%,e"e (ar ante sunt '+re'te. 15. Care sunt !r n' ! "e #e+nt+"+$ 'e !e 'are tre,u e s& "e res!e'te e)!ertu" '+nta, " @n a't ( tatea sa #e e1e'tuare a e)!ert *e"+r '+nta, "e =u# ' are 0 e)tra=u# ' area. !r n' ! u" n#e!en#en4e e)!ertu"u '+nta, "/ !r n' ! u" '+%!eten4e e)!ertu"u '+nta, "/ !r n' ! u" 'a" t&4 e)!ert *e"+r '+nta, "e/ !r n' ! u" se'retu"u !r+1es +na" 0 a" '+n1 #en4 a" t&4 e)!ertu"u '+nta, "/ !r n' ! u" a''e!t&r e)!ert *e"+r '+nta, "e/ !r n' ! u" res!+nsa, " t&4 e1e'tu&r e)!ert *e"+r '+nta, "e/ ,.
!r n' ! u" 'a" t&4 e)!ert *e"+r '+nta, "e/ !r n' ! u" a''e!t&r e)!ert *e"+r '+nta, "e/ !r n' ! u" res!+nsa, " t&4 e1e'tu&r e)!ert *e"+r

'+nta, "e/ '.

!r n' ! u" n#e!en#en4e e)!ertu"u '+nta, "/ !r n' ! u" '+%!eten4e e)!ertu"u '+nta, "/ !r n' ! u" se'retu"u !r+1es +na" 0 a" '+n1 #en4 a" t&4

e)!ertu"u '+nta, "/

1A. Ce '+n4 ne s $"a F"+$+Bu". CECCAR a. + 'arteBre$ stru 0 un 'a#u'eu/ ,. + 'arteBre$ stru2 un 'a#u'eu 0 #e( *a In#e!en#en4&2 ?+ra" tateI/ '. #e( *a GHt n4&2 In#e!en#en4&2 Inte$r tateI/

GHt n4&2

1C. Cu% #e1 n 4 e)!ert *a '+nta, "& =u# ' ar&a. e)!ert *a '+nta, "& =u# ' ar& este e)!ert *a '+nta, "& # s!us& #e +r$ane"e !ena"e2 nstan4e"e #e =u#e'at& sau a"te +r$ane 'u atr ,u4 =ur s# '4 +na"e2 # n +1 ' u sau a''e!tat& "a 'ererea !&r4 "+r @n 1a*e"e #e nstru%entare 0 7sau #e =u#e'at& a"e un+r 'au*e ' ( "e sau !ena"e/ ,. e)!ert *a '+nta, "& =u# ' ar& este e)!ert *a '+nta, "& a''e!tat& "a 'ererea !&r4 "+r @n 1a*a #e nstru%entare a un+r 'au*e ' ( "e 0 '+%er' a"e2 ata0at& sau nu unu !r+'es !ena"/ '. e)!ert *a '+nta, "& =u# ' ar& este e)!ert *a '+nta, "& # s!us& # n +1 ' u @n 1a*a #e =u#e'at& a un+r 'au*e ' ( "e 0 7sau '+%er' a"e. 18. Care sunt tr&s&tur "e 'are !art 'u"ar *ea*& e)!ert *a '+nB ta, "& e)tra=u# ' ar&a. este un % ="+' #e 1un#a%entare a #e' * "+r2 #e '+n' " ere @ntre !artener '+%er' a" 0 #e a1a'er 0 #e 1un#a%entare !re" % nar& a a'4 un "+r 0 '+nstat&r "+r @n =ust 4 e/ ,. nter( ne 'a !r+,& a#% n strat& #e +r$ane"e #e ur%&r re !ena"& 0 #e =u#e'at&2 @n (e#erea '+n( n$er asu!ra rea" t&4 0 asu!ra '+n# 4 "+r a!ar 4 e !a$u,e 2 #e1 ' en4e 2 a,ater / '. a%,e"e (ar ante sunt '+re'te. 3E. Care # n tr&s&tur "e ur%&t+are !art 'u"ar *ea*& e)!ert *a '+nta, "& =u# ' ar&a. a't ( tate !r n 'are +r$ane"e =u# ' are !r %es' n1+r%a4 #e natur& e'+n+% '+B1 nan' ar& % ="+' #e !r+,& @n =ust 4 e se " % tea*& "a 'er'etarea !r+,"e%e"+r 'u 'ara'ter e'+n+% ' 0 1 nan' ar n# 'ate #e +r$ane"e =u# ' are

are '+%!eten4a #e e)a% nare a #+'u%ente"+r 0 e( #ente"+r te>n '+B+!erat (e 0 '+nta, "e ne'esare !entru "&%ur rea +, e't (e"+r sta, " te #e +r$ane"e =u# ' are. ,. este un % ="+' #e 1un#a%entare a #e' * "+r2 #e '+n' " ere @ntre !artener '+%er' a" 0 #e a1a'er 0 #e 1un#a%entare !re" % nar& a a'4 un "+r 0 '+nstat&r "+r @n =ust 4 e/ '. n ' una # n (ar ante nu este '+re't&. 31. C ne sunt #est natar e)!ert *e"+r '+nta, "e =u# ' area. +r$ane"e @n#re!t&4 te s& # s!un& e1e'tuarea e)!ert *e F+r$ane"e #e nstru%entare a 'au*e"+r 'are 1a' +, e'tu" #+sare"+r !ena"e 0 nstan4e"e #e =u#e'ata a 'au*e"+r !ena"e 0 ' ( "e./ ,. !&r4 "e %!" 'ate @n 'au*& =u# ' ar& n'"us ( ter4e !ers+ane 1 * 'e sau =ur # 'e '&r+ra e)!ert *e"e '+nta, "e e"a,+rate7e1e'tuate "eBar !utea #e(en +!+*a, "e/ '. a%,e"e (ar ante sunt '+re'te. 33. Care sunt 'r ter "e #u!& 'are se '"as 1 '& e)!ert *e"e '+nta, "ea. #u!& %+, "u" sau s'+!u" !r n' !a" @n 'are au 1+st s+" ' tate/ #u!& natura +, e't (e"+r F@ntre,&r "+r "a 'are tre,u e s& r&s!un#& e)!ertu" '+nta, "./ ,. #u!& natura !r n' !a"u"u 7!r n' !a"e"+r +, e't (7+, e't (e sta, " te #e +r$anu" @n#re!t&4 t s& # s!un& e1e'tuarea e)!ert *e / #u!& 1e"u" ,ene1 ' ar "+r / '. #u!& s'+!u" !r n' !a" @n 'are au 1+st s+" ' tate/ #u!& '+n'"u* "e e)!ertu"u nu% t @n 'au*&/ #u!& natura !r n' !a"u"u 7!r n' !a"e"+r +, e't (7+, e't (e sta, " te #e +r$anu" @n#re!t&4 t s& # s!un& e1e'tuarea e)!ert *e .

3;. Cu% se '"as 1 '& e)!ert *e"e '+nta, "e @n 1un'4 e #e s'+!u" !r n' !a" @n 'are au 1+st s+" ' tatea. e)!ert *e '+nta, "e ' ( "e 0 '+%er' a"e/ ,. e)!ert *e '+nta, "e =u# ' are 0 e)tra=u# ' are/ '. e)!ert *e '+nta, "e 1 s'a"e 0 !ena"e. 39. Cu% se '"as 1 '& e)!ert *e"e '+nta, "e @n 1un'4 e #e natura !r n' !a"u"u 7!r n' !a"e"+r +, e't (7+, e't (e sta, " te #e +r$anu" @n#re!t&4 t s& # s!un& e1e'tuarea e)!ert *e a. e)!ert *e '+nta, "e ' ( "e2 !ena"e/ ,. e)!ert *e '+nta, "e '+%er' a"e 0 1 s'a"e/ '. e)!ert *e '+nta, "e ' ( "e2 !ena"e2 '+%er' a"e2 1 s'a"e2 a"te 'ate$+r #e e)!ert *e '+nta, "e =u# ' are sau e)tra=u# ' are. 36. Cu% se '"as 1 '& e)!ert *e"e '+nta, "e @n 1un'4 e #e natura =ur # '&a. ' ( "e2 1 s'a"e/ ,. '+%er' a"e2 =u# ' are/ '. ' ( "e2 !ena"e2 e)tra=u# ' are. 35. Pentru a e( ta +r 'e # s!ut& 'u !r ( re "a +r $ na" tatea ra!+rtu"u #e e)!ert *& '+nta, "&2 e)!ertu" '+nta, " nu% t #e +r$ane"e @n #re!t s& e1e'tue*e + e)!ert *& '+nta, "& =u# ' ar& este +," $atD a. s& se%ne*e 1 "& 'u 1 "& ra!+rtu" #e e)!ert *&/ ,. s& se%ne*e 1 "& 'u 1 "& ra!+rtu" #e e)!ert *&2 n'"us ( ane)e"e/ '. s& se%ne*e 0 s& !ara1e*e 1 "& 'u 1 "& ra!+rtu" #e e)!ert *&2 n'"us ( ane)e"e. 3A. E)!ertu" '+nta, " nu% t #e +r$ane"e a, " tate #e "e$e s& e1e'tue*e + e)!ert *& '+nta, "& =u# ' ar& este +," $atD a. s& #e!un& ra!+rtu" #e e)!ert *& "a nstan4a 'are "Ba # s!us 'u 6 * "e @na nte #e ter%enu" sta, " t #e re'"a%ant/ ,. s& #e!un& ra!+rtu" #e e)!ert *& "a nstan4a 'are "Ba # s!us 'u 6 * "e @na nte #e ter%enu" sta, " t #e !:r:t/ '. s& #e!un& ra!+rtu" #e e)!ert *& "a +r$anu" @n#re!t&4 t s& # s!un& e)!ert *a 'u 6 * "e @na nte #e ter%enu" sta, " t #e a'easta.

3C. Ra!+rtu" #e e)!ert *& '+nta, "& =u# ' ar& se @nt+'%e0teD a. @n 3 e)e%!"are +r $ na"e2 unu" !entru +r$anu" 'are a # s!us e)!ert *a 0 unu" !entru e)!ertu" '+nta, " 'are a e1e'tuatB+2 #a'& @n @n'>e erea #e se# n4& !r n 'are sBa # s!us e)!ert *a nu este !re(&*ut a"t1e"/ ,. @n nu%&ru" #e e)e%!"are sta, " t #e +r$anu" 'are a # s!us e)!ert *a '+nta, "& =u# ' ar&/ '. a%,e"e (ar ante sunt '+re'te. 38. E)!ertu" '+nta, " nu% t s& e1e'tue*e + e)!ert *& '+nta, "& =u# ' ar& #e +r$ane"e @n#re!t&4 te #e "e$e tre,u e s& res!e'te se'retu" 0 'ara'teru" '+n1 #en4 a" a" n1+r%a4 "+r "a 'are a a(ut a''es 0 #es!re 'are a a(ut 'un+0t n4& 'u +'a* a e1e'tu&r e)!ert *e"+r '+nta, "e 'u e)'e!4 a 'a*ur "+r @n 'areD a. a 1+st aut+r *at e)!res @n a'est s'+!/ ,. are +," $a4 a "e$a"& sau !r+1es +na"& !entru a'easta/ '. a%,e"e (ar ante sunt '+re'te. ;E. Ra!+arte"e #e e)!ert *& '+nta, "& =u# ' ar& #e!use #e e)!er4 '+nta, " "a #+sare"e 'au*e !+t 1 '+nsu"tateD a. nu%a #e a(+'a4 !&rt "+r %!" 'ate @n 'au*a res!e't (&/ ,. nu%a #e !&r4 "e %!" 'ate @n 'au*a res!e't (&/ '. #e 'e nteresa4 F'are =ust 1 '& un nteres "e$ t %.. ;1. n 'au*e"e !ena"e2 e)!ertu" '+nta, " nu% t #e +r$ane"e @n#re!t&4 te s& # s!un& e1e'utarea e)!ert *e !+ate "ua "e$&tura 'u n'u"!a4 D a. +r #e ':te +r este ne(+ e/ ,. + s n$ur& #at&2 "a @n'e!utu" e1e'tu&r e)!ert *e '+nta, "e =u# ' are/ '. nu%a 'u @n'u( n4area 0 @n '+n# 4 "e sta, " te #e +r$anu" #e ur%&r re !ena"& sau #e nstan4a #e =u#e'at&. ;3. E)!ertu" '+nta, " nu% t #e +r$ane"e a, " tate #e "e$e s& e1e'tue*e + e)!ert *& '+nta, "& =u# ' ar& este +," $at s& !r+'e#e*e "a ' tarea !&r4 "+r @n 'a*u"D a. !r+'ese"+r ' ( "e/

,. !r+'ese"+r !ena"e/ '. !r+'ese"+r ' ( "e 0 !r+'ese"+r !ena"e. ;;. C+ntra'tu" !r ( n# e1e'tuarea e)!ert *e '+nta, "e tre,u e s& 'u!r n#& 'e" !u4 nD a. +, e'tu" '+ntra'tu"u 0 +n+rar u"/ ,. !&r4 "e '+ntra'tante2 +, e'tu" '+ntra'tu"u 2 %ater a"u" #+'u%entar2 "+'u" 0 #ata #e!uner ra!+rtu"u #e e)!ert *& '+nta, "&2 +n+rar u" 0 '"au*e !r ( n# '+n1 #e4 a" tatea n1+r%a4 "+r !r ( t+are "a e)!ert *a '+nta, "&/ '. !&r4 "e '+ntra'tante2 +, e'tu" '+ntra'tu"u 2 "+'u" 0 #ata #e!uner ra!+rtu"u #e e)!ert *& '+nta, "&. ;9. Or$anu" #e ur%&r re !ena"& sau nstan4a #e =u#e'at& !+ate # s!une e1e'tuarea une n+ e)!ert *ea. #a2 @n +r 'e s tua4 e/ ,. nu/ '. #a2 #+ar @n s tua4 a @n 'are +r$anu" #e ur%&r re !ena"& sau nstan4a #e =u#e'at& nu este "&%ur t& !r n e)!ert *a e1e'tuat& sau are #u, 'u !r ( re "a '+n'"u* "e e)!ert *e . ;6. E)!ertu" '+nta, " are +," $a4 a #e a a''e!ta e1e'tuarea une e)!ert *e '+nta, "e =u# ' are # s!us& #e +r$ane"e @n#re!t&4 te #e "e$ea. #a/ +r 'e s tua4 e #e n'+%!at , " tate tre,u e a#us& "a 'un+0t n4a +r$anu"u 'are a # s!us e)!ert *a 'are (a !r+'e#a @n '+nse' n4& / ,. nu/ '. nu%a #a'& '+ns #er& '& +n+rar u" este re%unerat+r u. ;5. Da'& #+u& sau %a %u"te e)!ert *e e) stente "a #+saru" 'au*e au '+n'"u* # 1er te2 'are (a 1 e)!ert *a2 '+ns #erat& #e +r$anu" 'are a # s!us e1e'tuarea a'est+ra2 'u (a"+area !r+,ant& !re1eren4 a"&a. u"t %a e)!ert *& '+nta, "& =u# ' ar&/ ,. se 1a'e %e# a ar t%et '& @ntre '+n'"u* "e e)!ert *e"+r/ '. a''e!tarea une a 0 @n"&turarea 'e"e "a"te7'e"+r"a"te e)!ert *e tre,u e s& 1 e %+t (at& 0 s& se ,a*e*e !e ra4 +na%ente !r+1es +na"e 0 !r+,e 0t n4 1 'e !re' se.

;A. Care a1 r%a4 e este '+re't&a. e1e'tuarea "u'r&r "+r !r ( n# e)!ert *e"e '+nta, "e =u# ' are nu !+ate 1 #e"e$at& #e '&tre e)!er4 '+nta, " nu% 4 # n +1 ' u sau "a re'+%an#area !&r4 "+r as sten4 "+r sau '+"a,+rat+r "+r "+r/ ,. @n 'a*u" e)!ert *e"+r '+nta, "e e)tra=u# ' are2 e)!ertu" '+nta, " !+ate #e"e$a e)e'utarea un+r "u'r&r as sten4 "+r sau '+"a,+rat+r "+r s& 2 !&str:n#uB0 r&s!un#erea 1 na"& asu!ra '+n4 nutu"u 0 '+n'"u* "+r/ '. a%,e"e (ar ante sunt '+re'te. ;C. n 'eea 'e !r (e0te #+'u%entarea e)!ert *e"+r '+nta, "e2 #+saru" #e "u'ru a" e)!ertu"u '+nta, " tre,u e s& 'u!r n#&D a. B@n'>e erea #e 0e# n4& F@n 'au*e ' ( "e. 2 +r#+nan4a +r$anu"u #e ur%&r re 0 'er'etare !ena"& F@n 'au*e !ena"e. sau '+ntra'tu" !r ( n# e1e'tuarea e)!ert *e"+r '+nta, "e =u# ' are F@n 'a*u" e)!ert "+r '+ns " er 7nu% t #e !arte. Bra!+rtu" #e e)!ert *J '+nta, "J2 Be(entua"a '+res!+n#en4J s+" ' tat& #e +r$ane"e @n #re!t 'are au # s!us e1e'tuarea e)!ert *e '+nta, "e Be(entua"e"e n+te !ers+na"e a"e e)!ertu"u '+nta, "/ ,. Bra!+rtu" #e e)!ert *& '+nta, "& Be(entua"e"e n+te !ers+na"e a"e e)!ertu"u '+nta, " '. Bra!+rtu" #e e)!ert *& Be(entua"a '+res!+n#en4J s+" ' tat& #e +r$ane"e @n #re!t 'are au # s!us e1e'tuarea e)!ert *e '+nta, "e ;8. D n 'e se '+%!une %ater a"u" #+'u%entar !e 'are @" !+ate stu# a e)!ertu" '+nta, " nu% t s& e1e'tue*e + e)!ert *& '+nta, "& =u# ' ar& @ntrB+ 'au*& ' ( "&a. #+saru" 'au*e 2 #+'u%ente =ust 1 'at (e 0 re$ stre '+nta, "e2 !r+'ese"eB(er,a"e @nt+'% te #e +r$ane"e #e '+ntr+" a, " tate/ ,. #+saru" 'au*e 0 re$ stre '+nta, "e/ '. #+'u%ente =ust 1 'at (e 0 re$ stre '+nta, "e.

9E. n 'a*u" e)!ert *e"+r '+nta, "e # s!use @n #+sare"e !ena"e2 e)!ertu" '+nta, " are #re!tu" s& a 'un+0t n4J #e '+n4 nutu" #+saru"u !ena"a. #a2 @n +r 'e s tua4 e/ ,. nu/ '. #a2 #ar nu%a 'u @n'u( n4area +r$anu"u #e ur%&r re !ena"& sau a nstan4e #e =u#e'at&. 91. E)!" 'a4 "e su!" %entare s+" ' tate #e e)!ertu" '+nta, " 'u +'a* a '+n(+'&r 0 !r % te #e "a !&r4 "e nteresate @n e)!ert *& '+nst tu e %ater a" #+'u%entara. #a/ ,. nu/ '. nu%a @n anu% te s tua4 . 93. E)!ert *a '+nta, "& e)tra=u# ' ar& !+ate =u'a un r+" #e' s ( @n ur%&t+are"e #+%en D a. 'a"'u"area #re!tur "+r "e$a"e #e sa"ar sau #e !ens / ,. #eter% narea un+r ra!+rt&r 'au*& < e1e't Fe). e1 ' en4a n(est 4 "+r2 an$a=area unu 're# t ,an'ar et'./ '. a%,e"e (ar ante sunt '+re'te. 9;. Cu% !r+'e#a4 @n s tua4 a @n 'are2 @n 'au*a @n 'are a4 1+st nu% t s& e1e'tua4 e)!ert *a =u# 'ar&2 e) st& "u'r&r #e e)!ert *& e1e'tuate anter +ra. este +," $at+r e %en4 +narea "u'r&r "+r #e e)!ert *& e1e'tuate anter +r @n 'u!r nsu" ra!+rtu"u #e e)!ert *&/ ,. nu este et ' s& "ua4 "e$&tura 'u '+"e$u" #(s. !entru a # s'uta 'e e"e%ente a a(ut @n (e#ere a'esta "a e"a,+rarea "u'r&r / '. e)!ertu" '+nta, " =u# ' ar nu% t nu 1a'e re1er r @n ra!+rtu" !r+!r u "a e)!ert *e"e anter +are. 99. ?&sur "e # s!use #e +r$anu" @n#re!t&4 t s& # s!un& e1e'tuarea e)!ert *e @n s tua4 a re1u*u"u e1e'tu&r e)!ert *e '+nta, "e =u# ' are #e '&tre e)!ertu" '+nta, " suntD a. san'4 un a#% n strat (e/

,. san'4 un a#% n strat (e F@n"'u re sau a#u'ere 'u %an#at.2 a%en* =u# ' are 0 #es!&$u, r ' ( "e/ '. a%en* # s' !" nare. 96. Pr ntre san'4 un "e a#% n strat (e a!" 'a, "e @n s tua4 a ne!re*ent&r e)!ertu"u "a s+" ' tarea +r$anu"u s& # s!un& e1e'tuarea e)!ert *e '+nta, "e =u# ' areD a. @n"+'u rea e)!ertu"u '+nta, " #e '&tre nstan4&2 @n 'a*u" @n 'are a'esta nu se @n1&4 0ea*&/ ,. a#u'erea @n nstan4& a e)!ertu"u '+nta, "2 'u %an#at2 @n 'a* #e !r ' n ur$ente sau !entru a #a "&%ur r atun' ':n# se 'ere/ '. a%,e"e (ar ante sunt '+re'te. 95. A%en* =u# ' are # s!use #e +r$anu" @n#re!t&4 t s& # s!un& e1e'tuarea e)!ert *e se a!" '& @n ur%&t+are"e 'a*ur D a. re1u*u" e)!ertu"u #e a !r % "u'rarea2 ne#e!unerea "u'r&r @n ter%enu" 1 )at/ ,. ter$ (ersarea #e '&tre e)!ert a @n#e!" n r @ns&r' n&r "+r !r % te2 " !sa ne=ust 1 'at& a e)!ertu"u #e "a !r+'esu" !ena"2 atun' ':n# este ' tat/ '. a%,e"e (ar ante sunt '+re'te. 9A. Da'& e)!ertu" '+nta, "2 'u nten4 e sau # n 'u"!&2 a !r ' nu t a%:narea =u#e'&r sau e)e'ut&r s " te2 'au*:n# !r n a'easta un !re=u# ' u2 (a !utea 1 +," $at #e '&tre nstan4a #e =u#e'at& sau #e '&tre !re0e# nte"e nstan4e #e e)e'utareD a. "a !"ata une a%en* =u# ' are/ ,. "a !"ata une #es!&$u, r ' ( "e !entru !a$u,a 'au*at&/ '. "a !"ata une a%en* =u# ' are 0 "a !"ata une #es!&$u, r ' ( "e !entru !a$u,a 'au*at&. 9C. S+" ' tarea #e @n"+'u re a unu e)!ert '+nta, " nu% t s& e1e'tue*e + e)!ert *& =u# ' ar& este a''e!tat& #e +r$anu" 'are a # s!us e)!et *aD a. #a2 @n +r 'e s tua4 e '+ns #erat& #e e)!ertu" @n 'au*a '& este =ust 1 'at&/ ,. #a2 #ar nu%a !entru %+t (e te%e n 'e a''e!tate #e nstan4&/ '. #a2 #a'& e)!ertu" '+nta, " este !"an 1 'at @n '+n'e# u.

98. Pr+!unerea a#% n nstr&r !r+,e 'u e)!ert *& '+nta, "& =u# ' ar& se 1a'eD a. #e '&tre !&r4 / ,. #e '&tre +r$anu" 'u atr ,u4 =ur s# '4 +na"e/ '. a%,e"e (ar ante sunt '+re'te. 6E. Para$ra1u" !r ( n# %en4 +narea +, e't (e"+r7@ntre,&r "+r 7!un'te"+r 1 )ate #e +r$anu" 'are a # s!us e)!ert *a se re$&ses' @n Ra!+rtu" #e e)!ert *a '+nta, "& =u# ' ar& "a 'a! t+"u"D a. Ca! t+"u" I Intr+#u'ere ,. Ca! t+"u" II Des1&0urarea e)!ert *e '+nta, "e '. Ca! t+"u" III C+n'"u* 61. Care sunt 'a" t&4 "e esen4 a"e !e 'are tre,u e s& "e a ,& e)!er4 '+nta, " 2 'a" t&4 'are sunt e( #en4 ate 0 !e s $"a Fe%,"e%a. CECCARa. 0t n4&2 #e(+ta%ent2 !erse(eren4&/ ,. 0t n4&2 n#e!en#en4&2 %+ra" tate/ '. nte$r tate2 n#e!en#en4&2 nte" $en4&. 63. Care sunt !ers+ane"e 'are2 '+n1+r% !re(e#er "+r "e$a"e @n ( $+are2 !+t e1e'tua e)!ert *e '+nta, "ea. !ers+ane"e 'are au #+,:n# t 'a" tatea #e e)!ert '+nta, " @n '+n# 4 "e Or#+nan4e Gu(ernu"u nr. 5671889/ ,. !ers+ane"e 'are au #+,:n# t 'a" tatea #e e)!ert '+nta, " @n '+n# 4 "e Or#+nan4e Gu(ernu"u nr. 5671889 0 'are sunt @ns'r se @n Ta,"+u" CECCAR/ '. !ers+ane"e 'are au #+,:n# t 'a" tatea #e e)!ert '+nta, " @n '+n# 4 "e Or#+nan4e Gu(ernu"u nr. 56718892 'u ( *a "a * 2 0 @ns'r se @n !artea a't (& a Ta,"+u"u CECCAR. 6;. S tua4 "e #e n'+%!at , " tate @n 'are se !+ate a1"a e)!ertu" '+nta, " nu% t #e '&tre +r$anu" @n#re!t&4 t s& # s!un& e1e'B tuarea e)!ert *e @n (e#erea s+"u4 +n&r 'au*e a1"ate s!re =u#e'are suntD a. #a'& a 1+st %art+r sau e)!ert re'+%an#at #e !arte/

,. #a'& au e) stat @%!re=ur&r 'are sunt #e natur& aB" 1a'e !e e)!ert su, e't (/ '. a%,e"e (ar ante sunt '+re'te. 69. Pentru as $urarea @n nteres !u," ' '& 'er n4e"e !r ( n# e1e'tuarea e)!ert *e"+r '+nta, "e sunt @n#e!" n te F'+n0t n' +* tate2 #e(+ta%ent2 '+re't tu# ne2 %!ar4 a" tate.2 e)!ert *e"e '+nta, "e sunt su!useD a. (er 1 '&r #e '&tre un e)!ert '+nta, " #e +n+are/ ,. (er 1 '&r #e 'atre 0e1u" B r+u"u #e e)!ert *e '+nta, "e # n 'a#ru" 1 " a"e / '. (er 1 '&r au# t+ru"u #e 'a" tate # n 'a#ru" 1 " a"e . 66. C+n'"u* "e e)!ertu"u '+nta, " 'u !r ( re "a e)!ert *a '+nta, "& =u# ' ar& tre,u e s& 1 e 1un#a%entate !eD a. #+'u%ente 'are atest& e(en %ente 0 tran*a'4 'are 1a' sau tre,u e s& 1a'& +, e'tu" re'un+a0ter "+r2 e(a"u&r "+r2 '"as 1 '&r "+r 0 !re*ent&r "+r '+nta, "e/ ,. #e'"ara4 "e !&r4 "+r #e!use "a #+saru" 'au*e / '. #+'u%ente 0 su!+* 4 a"e e)!ertu"u '+nta, " 'u !r ( re "a e(en %ent 0 tran*a'4 'are 1a' +, e'tu" re'un+a0ter "+r2 e(a"u&r "+r2 '"as 1 '&r "+r 0 !re*ent&r "+r '+nta, "e. 65. Da'& @n a'eea0 'au*& a 1+st # s!us& #e +r$anu" @n #re!t + e)!ert *& e1e'tuat& #e un e)!ert '+nta, " 0 + n+u& e)!ert *& '+nta, "& e1e'tuat& #e un $ru! #e tre e)!er4 '+nta, " 2 ar '+n'"u* "e a'est+ra sunt # 1er te2 +r$anu" 'are a # s!us e)!ert *a are !+s , " tateaD a. s& 1a'a + %e# e ar t%et '& @ntre '+n'"u* "e 'e"+r #+u& e)!ert *e '+nta, "e/ ,. s& a @n '+ns #erare e)!ert *a e1e'tuat& #e $ru!u" #e e)!er4 '+nta, " / '. s& a @n '+ns #erare e)!ert *a !e 'are + a!re' a*& %a 1un#a%entat& su, as!e't 0t n4 1 '2 'u ra4 +na%ent !r+1es +na" #e 'a" tate. 6A. Ne#+'u%entarea 0 ne1un#a%entarea 0t n4 1 '& @n ra!+rtu" #e e)!ert *& '+nta, "& =u# ' ar& !+t 1 san'4 +nate #e +r$ane"e 'are au # s!us e)!ert *e"e2 'uD

a. @n"+'u rea e)!ertu"u '+nta, " 0 # s!unerea une n+ e)!ert *e '+nta, "e =u# ' are/ ,. e)'"u#erea e)!ertu"u '+nta, " # n r:n#u" %e%,r "+r C+r!u"u / '. sus!en#area #re!tu"u #e e1e'tuare a e)!ert *e '+nta, "e @ntre ; 0 5 "un . 6C. E)!er4 '+nta, " =u# ' ar 'are (+r 'ere sau (+r !r % %a %u"t #e':t !"ata stat+rn ' t&D a. (+r 1 san't +na4 'u a(ert s%ent s'r s/ ,. se (+r !e#es! !entru "uare #e % t&/ '. (+r 1 sus!en#a4 !e + !er +a#& @ntre ; 0 13 "un . 68. n 'are # ntre ur%&t+are"e s tua4 !+ate 1 re'u*at un e)!ert '+nta, " =u# ' ara. #a'& a !r % t #e "a una # n !&r4 #arur sau 1&$&#u e" #e #arur +r a"te @n#at+r r / ,. #a'& e)!ertu" re1u*& e)!ert *a '+nta, "& sau nu #e!une "u'rarea @n ter%enu" 1 )at/ '. #a'& e)!ertu" '+nta, " =u# ' ar " !se0te ne=ust 1 'at #e "a '+n(+'area +r$anu"u #e ur%&r re !ena"&2 atun' ':n# este '+n(+'at. 5E. n s tua4 a @n 'are2 #u!& 'e a 1+st '+n(+'at #e +r$anu" #e ur%&r re !ena"& @n (e#erea e1e'tu&r une e)!ert *e =u# ' are 0 a !r % t a''e!tu" a'estu a s& '+nsu"te #+saru" 'au*e 2 e)!ertu" '+nta, " '+nstat& '& una # n !&r4 @ este (e' n2 ar s+4 "e "+r se a1"& @n #u0%&n eD a. e)!ert *a '+nta, "& @0 ur%ea*& 'ursu" n+r%a"/ ,. e)!ertu" '+ns #er& '& se a1"& @n stare #e n'+%!at , " tate 0 @n0t n4ea*& #es!re a'easta +r$anu" 'are a # s!us e)!ert *a '+nta, "& =u# ' ar& 'are (a !r+'e#a @n '+nse' n4&/ '. e)!ertu" nu %a are 'a!a' tate #e e)er' 4 u #e!" n&2 !r n ur%are nu %a !+ate e1e'tua "u'rarea. 51. Care este !r+'e#ura !e 'are tre,u e s& + ur%e*e un e)!ert '+nta, " nu% t s& e1e'tue*e + e)!ert *& '+nta, "& @ntrB+ 'au*& ' ( "&2 'erere #e a!e"2 @n s tua4 a @n 'are #u!& 'e a 1+st @n0t n4at #es!re nu% rea 'u !r ( re "a e1e'tuarea une

e)!ert *e '+nta, "e =u# ' are 0 a '+nsu"tat #+saru" 'au*e 2 a '+nstatat '& a %a e1e'tuat + e)!ert *& '+nta, "& =u# ' ar& @n a'eea0 'au*& "a + nstan4& n1er +ar&a. e)!ertu" este +," $at s& #e'"are !re0e# nte"u nstan4e '& se a,4 ne #e "a e1e'tuarea "u'r&r 'u ar&tarea 'a*u"u #e n'+%!at , " tate/ ,. e)!ertu" este +," $at s&B #e'"are !re0e# nte"u nstan4e '& a %a e1e'tuat + "u'rare @n a'eea0 'au*& "a + nstan4& n1er +ar&2 #ar a'esta nu este un 'a* #e n'+%!at , " tate2 !r n ur%are nu (a a1e'ta '+nt nuarea e)!ert *e / '. e)!ertu" '+nta, " nu are n ' + +," $a4 e2 e)!ert *a '+nta, "& =u# ' ar& @0 ur%ea*& 'ursu" n+r%a". 53. Care este !r+'e#ura !e 'are tre,u e s& + ur%e*e un e)!ert '+nta, " @n s tua4 a @n 'are2 #u!& 'e a 1+st @n0t n4at #es!re nu% rea 'u !r ( re "a e1e'tuarea une e)!ert *e '+nta, "e =u# ' are 0 a '+nsu"tat #+saru" 'au*e 2 a'esta '+nstat& '& este @n " t $ u 'u una # n !&r4 2 a'easta #e!un:n# "a + nst tu4 e =u#e'&t+reas'& + 'erere #e '>e%are @n =u#e'at& @n 'are e)!ertu" are 'a" tatea !r+'esua"& #e !:r:tD a. e)!ertu" '+ns #er& '& se a1"& @n stare #e n'+%!at , " tate 0 @n0t n4ea*& #es!re a'easta +r$anu" 'are a # s!us e)!ert *a '+nta, "& =u# ' ar& 'are (a !r+'e#a @n '+nse' n4&/ ,. e)!ert *a '+nta, "& @0 ur%ea*& 'ursu" n+r%a"/ '. e)!ertu" nu %a are 'a!a' tate #e e)er' 4 u #e!" n&2 !r n ur%are nu %a !+ate e1e'tua "u'rarea. 5;. Da'& un e)!ert '+nta, " nu% t s& e1e'tue*e + e)!ert *& '+nta, "& =u# ' ar& '+nstat& '& se a1"& @n n'+%!at , " tate 'u una # n !&r4 2 este +," $at s& #e'"are !re0e# nte"u nstan4e 2 !r+'ur+ru"u 'are su!ra(e$>ea*& 'er'etarea !ena"& sau !r+'ur+ru"u erar> ' su!er +r '& se a,4 ne #e a !art ' !a "a !r+'esu" !ena"a. #a2 este +," $at s& #e'"are #e @n#at& 'e a "uat "a 'un+0t n4& #e 'a*u" #e n'+%!at , " tate/ ,. nu2 nu este +," $at s& #e'"are n % '2 e)!ert *a '+nta, "& =u# ' ar& @0 (a ur%a 'ursu" n+r%a"/ '. #a2 este +," $at s& #e'"are a'easta #ar nu%a #u!& 1 na" *area e)!ert *e .

59. Ce se @n4e"e$e !r n Ga,4 nereaI unu e)!ert '+nta, " nu% t s& e1e'tue*e + e)!ert *& =u# ' ar& @ntrB+ 'au*&a. +," $a4 a e)!ertu"u #e a se retra$e #e "a =u#e'at& #a'& este @n 'un+0t n4& #e 1a!tu" '& @n 'au*a res!e't (& e) st& (reun %+t ( #e re'u*are @%!+tr (a sa/ ,. restr:n$erea 'a!a' t&4 #e e)er' 4 u 0 re1u*u" e1e'tu&r e)!ert *e / '. sus!en#area #re!tu"u #e e1e'tuare a e)!ert *e '+nta, "e !e + !er +a#& ne#eter% nat&. 56.E)!ertu" '+nta, " 'are a a=uns "a '+n'"u* 1un#a%enta"e # 1er te 1a4& #e '+nstat&r "e '+nse%nate @n a'te"e #e '+ntr+" #e +r$anu" #e '+ntr+" a, " tatD a. este a, " tat s& a '+nta't 'u a'esta !entru aB0 e"u' #a t+ate as!e'te"e !e 'are "e %!" '& e1e'tuarea une e)!ert *e '+nta, "e #e 'a" tate2 'eea'e nu @" +," $& !e e)!ertu" '+nta, " "a un !un't #e (e#ere '+%un ' #+ar "a %+t (area +! n "+r # 1er te/ ,. nu are n ' + +," $a4 e @n !r ( n4a e1e'tu&r e)!ert *e '+nta, "e =u# ' are 'u !r ( re "a '+nstat&r "e +r$anu"u #e '+ntr+"/ '. este a, " tat s& a '+nta't 'u a'esta !entru aB0 e"u' #a t+ate as!e'te"e !e 'are "e %!" '& e1e'tuarea une e)!ert *e '+nta, "e #e 'a" tate2 !entru a a=un$e "a un !un't #e (e#ere '+%un.
Dac obiectivele (ntrebrile, punctele) la care trebuie s rspund expertiza contabil vizeaz constatrile consemnate n acte de control fiscal, gestionar sau de alt natur, efectuate de organe abilitate, expertul contabil trebuie s studieze actele de control cel puin sub aspectele coninutului i ntinderii controlului, precum i a modului de stabilire a rspunderilor persoanelor implicate. n cazul n care s au ntocmit mai multe acte de control n aceeai cauz, a!ung"ndu se la concluzii diferite, expertul contabil trebuie s studieze fiecare act de control n parte, art"nd fundamentat cauzele care au condus la concluzii diferite i poziia sa fa de aceste concluzii. n demersul su, expertul contabil care a a!uns la concluzii fundamentate diferite fa de organul de control, este abilitat s ia contact cu acesta pentru a i elucida toate aspectele pe care le implic efectuarea unei expertize contabile de calitate. #ontactul i consultarea organului de control nu oblig pe expertul contabil s a!ung la un punct de vedere comun, ci doar la motivarea opiniilor diferite care trebuie inserat n raportul de expertiz contabil.

55. San'4 un "e # s' !" nare 'are se a!" '& e)!er4 "+r '+nta, " 0 '+nta, " "+r aut+r *a4 2 !re(&*ute #e Or#+nan4a Gu(ernu"u nr. 5671889 !r ( n# +r$an *area a't ( t&4 #e e)!ert *& '+nta, "& 0 a '+nta, " "+r aut+r *a4 2 @n ra!+rt 'u $ra( tatea a,ater "+r s&(:r0 te suntD a. B%ustrare/ Ba(ert s%ent s'r s/ Bsus!en#area #re!tu"u #e a e)er' ta !r+1es a #e e)!ert '+nta, " sau #e '+nta, " aut+r *at !e + !er +a#& #e t %! #e "a ; "un "a un an/ B nter* 'erea #re!tu"u #e a e)er' ta !r+1es a #e e)!ert '+nta, " sau #e '+nta, " aut+r *at/ ,. Ba%en#&/ B nter* 'erea #re!tu"u #e a e)er' ta !r+1es a #e e)!ert '+nta, " sau #e '+nta, " aut+r *at/ '.
ART. 16 (1) Experii contabili i contabilii autorizai rspund, n exercitarea pro esiei, disciplinar, ad!inistrati", ci"il i penal, dup caz, potri"it le#ii. ($) %i!itele rspunderii ci"ile a experilor contabili i contabililor autorizai se stabilesc prin contractele de prestri de ser"icii nc&eiate n condiiile le#ii, n uncie de uzanele interne i internaionale ale pro esiei contabile. ART. 1' (1) (anciunile disciplinare ce se aplic experilor contabili i contabililor autorizai, n raport cu #ra"itatea abaterilor s")rite, sunt ur!toarele* a) !ustrare+ b) a"ertis!ent scris+ c) suspendarea dreptului de a exercita pro esia de expert contabil sau de contabil autorizat pe o perioad de ti!p de la , luni la un an+ d) interzicerea dreptului de a exercita pro esia de expert contabil sau de contabil autorizat. ($) Abaterile n uncie de care se aplic sanciunile disciplinare se stabilesc prin re#ula!entul de or#anizare i uncionare.

a%,e"e (ar ante sunt '+re'te.

5A. Ra!+rtu" #e e)!ert *& '+nta, "& =u# ' ar& @nt+'% t # n # s!+* 4 a +r$ane"+r @n#re!t&4 te s& # a!un& a'easta tre,u e 1un#a%entat !eD a. #+'u%ente =ust 1 'at (e2 e( #en4 er '+nta, "e 0 #e'"ara4 a"e %art+r "+r/ ,. #+'u%ente =ust 1 'at (e2 e( #en4 er '+nta, "e 0 !re*u%4 a"e e)!ertu"u '+nta, " =u# ' ar/ '. #+'u%ente =ust 1 'at (e 0 e( #en4 er '+nta, "e.
3514.1. E)!ertu" '+nta, " nu% t # n +1 ' u sau "a re'+%an#area une !&r4 nu tre,u e s& !re* nte %a %u"t #e':t se 'ere. E" tre,u e s& n(+'e @n ra!+rtu" s&u #e e)!ert *& '+nta, "& =u# ' ar& nu%a a'e"e e(en %ente 0 tran*a'4 !r+,ate 'u #+'u%ente =ust 1 'at (e 0 7sau e( #en4 er '+nta, "e 'are au + "e$&tur& 'au*a"& 'u +, e't (u" F@ntre,area. 'are Ba 1+st 1 )atF&. #e +r$anu" @n #re!t 'are a # s!us e)!ert *a '+nta, "& =u# ' ar&.

5C. Una # n 1a!te"e 'are se san'4 +nea*& 'u sus!en#area #re!B tu"u #e e)er' tare a !r+1es e #e e)!ert '+nta, " + re!re* nt&D a. ne!"ata '+t *a4 e !r+1es +na"e sau70 a 'e"+r"a"te +," $a4 ,&ne0t "a ter%ene"e sta, " te2 @n 'ursu" unu an 'a"en#ar st '/ ,. !ra't 'area !r+1es e #e e)!ert '+nta, " sau '+nta, " aut+r *at 1&r& ( *& anua"& !entru e)er' tarea !r+1es e 2 "e$a" a'+r#at&/ '. '+n#a%narea #e1 n t (& !entru s&(:r0 rea une n1ra'4 un 'are2 !+tr ( t "e$ 2 nter* 'e #re!tu" #e $est une 0 #e a#% n strare a s+' et&4 "+r '+%er' a"e. 58. Una # n 1a!te"e 'are se san'4 +nea*& 'u nter# '4 a #re!tu"u #e e)er' tare a !r+1es e #e e)!ert '+nta, " + re!re* nt&D a. ne!"ata '+t *a4 e !r+1es +na"e sau70 a 'e"+r"a"te +," $a4 ,&ne0t "a ter%ene"e sta, " te2 @n 'ursu" unu an 'a"en#ar st '/ ,. !ra't 'area !r+1es e #e e)!ert '+nta, " sau '+nta, " aut+r *at 1&r& ( *& anua"& !entru e)er' tarea !r+1es e 2 "e$a" a'+r#at&/ '. neres!e'tarea stan#ar#e"+r !r+1es +na"e 0 a n+r%e"+r e% se #e C+r! 'u !r ( re "a e1e'tuarea e)!ert *e"+r '+nta, "e.

Tabel nr. 1$
______________________________________________________________________________ | Abaterea | Sanctiunea |

|_______________________________________|______________________________________| | 1 | 2 |

|_______________________________________|______________________________________| | a) Neplata cotizatiei profesionale | Suspendarea dreptului de exercitare a|

| sau/si a celorlalte obligatii banesti,| profesiei pna la plata efectiva, dar| | la ter enele stabilite, !n cursul unui| nu | an calendaristic | | b) #onda narea definitiva pentru | savrsirea unei infractiuni care, | potrivit legii, interzice dreptul de | gestiune si de ad inistrare a | societatilor co erciale | | c) %ncalcarea cu intentie, prin | actiune sau o isiune, a nor elor de | lucru elaborate de #orp privind | exercitarea profesiei, daca fapta a | avut ca ur are producerea unui | pre&udiciu | | d) 'racticarea profesiei de expert oral sau aterial | | | $nterdictia dreptului de exercitare | a profesiei | | | | | $nterdictia dreptului de exercitare | a profesiei | | | | | | $nterdictia dreptului de exercitare ai putin de " luni si nici ai | | | | | | | | | | | | | | | | |

ult de un an

| contabil sau contabil autorizat fara | viza anuala pentru exercitarea | profesiei, legal acordata | | e) Nerespectarea standardelor | profesionale si a nor elor e ise de | #orp cu privire la efectuarea | expertizelor contabile | | |

| a profesiei | | | | Suspendarea dreptului de a ai

| | | | | | | | |

| efectua expertize contabile pe | ( ) 12 luni | |

| $nterdictia dreptului de exercitare a| | profesiei, !n caz de repetare |

|_______________________________________|______________________________________|

AE. Pr ntre +," $a4 "e e)!ertu"u '+nta, " 'u !r ( re "a e1e'tuarea une e)!ert *e '+nta, "e =u# ' are @n 'au*a !ena"& se nu%&r&D a. s& e1e'tue*e e)!ert *a =u# ' ar&2 r&s!unsu" "a +, e'4 un sau su!" %entu" ra!+rtu"u #e e)!ert *& # s!use #e +r$ane"e @n #re!t2 s& res!e'te ter%ene"e # s!use #e +r$ane"e @n #re!t 'u !r ( re "a #e!unerea a'est+ra2 ,. s& nu ter$ (erse*e #e!unerea ra!+rtu"u #e e)!ert *& 1a4& #e ter%enu" '+n(en t #e !&r4 0 trans% s +r$ane"+r 'are au # s!us e)!ert *a. '. s& '+n(+a'e !&r4 "e @na nte #e @nt+'% rea e)!ert *e =u# ' are . A1. E)!ertu" '+nta, " nu% t s& e1e'tue*e + e)!ert *& '+nta, "& =u# ' ar& @ntrB+ 'au*& !ena"& are #re!tu" s&D a. a 'un+0t n4& #e %ater a"u" #+saru"u ne'esar !entru e1e'tuarea e)!ert *e / ,. a 'un+0t n4& #e %ater a"u" #+saru"u ne'esar !entru e1e'tuarea e)!ert *e 2 #ar @nt+t#eauna nu%a 'u @n'u( n4area +r$anu"u #e ur%&r re/

'. a 'un+0t n4& #e %ater a"u" #+saru"u ne'esar !entru e1e'tuarea e)!ert *e #e re$u"& 'u @n'u( n4area +r$anu"u #e ur%&r re nu%a ar @n anu% te s tua4 'u @n'u( n4area !&r4 "+r. A3. E)!ertu" re'+%an#at #e !arte are +," $a4 aD a. @n ra!+rtu" #e e)!ert *& @nt+'% t s& a a!&rarea !&r4 'are Ba s+" ' tat a=ut+ru"/ ,. s& !art ' !e "a @nt+'% rea "u'r&r #e e)!ert *& 0 s& se%ne*e ra!+rtu" #e e)!ert *& @nt+'% t #e e)!ertu" nu% t #e +r$anu" @n #re!t2 ar #a'& are +! n # 1er te #e a"e e)!ertu"u nu% t s& '+nse%ne*e a'easta ar +! n "e sa"e s& 1 e 'u!r nse @n ra!+rt sau @n ane)e"e a'estu a/ '. s& e1e'tue*e un ra!+rt #e e)!ert *& se!arat #e 'e" a" e)!ertu"u nu% t #e '&tre +r$ane"e #e #re!t2 !e 'are @" !re* nt& !&r4 'are "a s+" ' tat su, 1+r%& #e su!" %ent "a e)!ert *&. A;. Care este !r+'e#ura #e @nt+'% re 0 se%nare a ra!+rtu"u #e e)!ert *& =u# ' ar& @ntrB+ 'au*& !ena"& @n 'are sunt nu% 4 2 #e +r$anu" #e 'er'etare !ena"& sau #e nstan4&2 %a %u"4 e)!er4 a. 1 e'are e)!ert @nt+'%e0te 0 se%nea*& se!arat ':te un ra!+rt #e e)!ert *&/ ,. t+4 e)!er4 @nt+'%es' 0 se%nea*& un s n$ur ra!+rt #e e)!ert *&2 ar #a'& au #e+se, r #e !&rer se%nea*& G'u +! n e se!arat&I ar +! n "e a'est+re sunt '+nse%nate se!arate 'u %+t (area res!e't (&/ '. e)!er4 !art ' !& "a e1e'tuarea e)!ert *e ar ra!+rtu" este nt+'% t #e unu" s n$ur e)!ert 0 se%nat #e t+4 'e nu% 4 / #a'& a'e0t a au '+n'"u* # 1er te2 @n ra!+rt se (a %ent +na '+n'"u* a re*u"tat& @n ur%a ne$+' er # ntre e)!ert . A9. O! n "e e)!er4 "+r Fnu% 4 7!arte sau '+ns " er . 'are au '+n'"u* # 1er teD a. sunt '+nse%nate @n 'u!r nsu" ra!+rtu"u #e e)!ert *& sau @ntrB+ ane)& ata0at& a'estu a/

,. nu sunt '+nse%nate @n 'u!r nsu" ra!+rtu"u #e e)!ert *& ' se '+nse%nea*& @n su!" %entu" "a e)!ert *a '+nta, "& =u# ' ar&/ '. se '+nse%nea*& @n ra!+arte #e e)!ert *a @nt+'% te se!arat. A6. E)!ertu" '+nta, "2 nu% t #e +r$anu" #e 'er'etare !ena"& !+ate '+n(+'a sau !+ate "ua "e$&tura 'u !&r4 "e a. #a2 '+n(+'area se 1a'e !r n ' tarea !&r4 "+r 'u s'r s+r re'+%an#ate 'u #+(a#& #e !r % re/ ,. nu/ '. #a2 #ar nu%a 'u @n'u( n4area +r$anu"u #e ur%&r re !ena"J. A5. C ne !+ate # s!une e1e'tuarea e)!ert *e '+nta, "e =u# ' area. #+ar nstan4e"e #e #re!t !ena" !+t # s!une e1e'tuarea a'este a/ ,. +r$ane"e #e ur%&r re !ena"&2 nsta4e"e #e =u#e'at& 0 a"te +r$ane 'u atr ,u4 =ur s# '4 +na"e2 @n#re!t&4 te #e "e$e !entru a#% n strarea !r+,e 'u e)!ert *a/ '. #+ar nstan4e"e #e #re!t ' ( " !+t # s!une e1e'tuarea a'este a AA. Ce e"e%ente tre,u e s& 'u!r n#& @n'>e erea #e 0e# n4&7+r#+nan4a !r n 'are se # s!une e1e'tuarea e)!ert *e '+nta, "e =u# ' area. nu%e"e e)!ertu"u 7e)!er4 "+r '+nta, " 2 +, e't (e"e7!un'te"e7@ntre,&r "e "a 'are tre,u e s& r&s!un#&2 ter%enu" @n 'are tre,u e s& se e1e'tue*e e)!ert *a '+nta, "&2 !"ata e)!ertu"u 7e)!er4 "+r '+nta, " / ,. +, e'tu" e)!ert *e 0 +n+rar u"/ '. +, e'tu" e)!ert *e 0 "+'u" 0 #ata #e!uner ra!+rtu"u #e e)!ert *& '+nta, "& =u# ' ar&. AC. La s+" ' tarea 'u e)!ertu" '+nta, " !arte sau n+% na" *at #e !arte !+ate !art ' !a "a e1e'tuarea e)!ert *e a. a nstan4a #e #re!t !ena"/ ,. a !&r4 nteresate/ '. a nstan4e #e #re!t ' ( ".

A8. n 'au*e"e ' ( "e2 !&r4 "e !+t 1 '+n(+'ate #e e)!ertu" '+nta, " nu% t s& e1e'tue*e e)!ert *aD a. !r n ' tare !u," ':n# un anun4 @n !resa "+'a"&2 te"e1+n ' sau !r n eB%a "/ ,. !r n nter%e# u" a(+'a4 "+r/ '. !r n s'r s+r re'+%an#ate trans% se !&r4 "+r2 "a a#rese"e %en4 +nate @n #+saru" 'au*e 2 'u #+(a#& #e !r % re 'are (a 1 #e!us& "a #+saru" 'au*e . CE. Care sunt 'r ter "e #e sta, " re a +n+rar "+r e)!er4 "+r '+nta, " !entru e)!ert *e"e '+nta, "e =u# ' area. '+%!eten4a 0 'un+0t n4e"e ne'esare ser( ' u"u !restat/ n (e"u" #e 1+r%are2 nstru re 0 e)!er en4& a !ers+ane !art ' !ante "a % s une/ t %!u" a1e'tat F+re2 * "e./ r s'ur "e 0 $ra#u" #e res!+nsa, " tate a % s un . ,.

'. (:rsta e)!ertu"u '+nta, " =u# ' ar / $ra#u" nstan4e / !+s , " t&4 "e %ater a"e a"e !&r4 "+r .

e)!er enta e)!ertu"u '+nta, " =u# ' ar 0 (e'> %ea a'estu a/ '+%!"e) tatea "u'r&r / (+"u%u" #e "u'ru #e!us/ !+s , " t&4 "e %ater a"e a"e !&r4 "+r .

Cr ter "e #e 'are se 4 ne sea%a @n sta, " rea +n+rar "+r suntD a. '+%!eten4a 0 'un+0t n4e"e ne'asare ser( ' u"u !restat/ ,. n (e"u" #e 1+r%are2 nstru re 0 e)!er en4& a !ers+ane !art ' !ante "a % s une/ '. t %!u" a1e'tat F+re2 * "e./ #. r s'ur "e 0 $ra#u" #e res!+nsa, " tate a % s un

C1. P+ate 1 anu"at un ra!+rt #e e)!ert *& '+nta, "& =u# ' ar&a. #a2 #ar nu%a #a'& (&t&%area !r ' nu t& a"te !&r4 nu !+ate 1 @n"&turat& #e':t !r n anu"area ra!+rtu"u #e e)!ert *& 'are a 1+st @nt+'% t 'u @n'&"'area n+r%e"+r "e$a"e/ ,. nu/ '. #a2 #a'& a0a # s!une +r$anu" @n#re!t&4 t s& # s!un& e1e'tuarea e)!ert *e '+nta, "e =u# ' are 1&r& 'a a'esta s& 1 e +," $at s&B0 %+t (e*e # *!+* 4 a. C3. Care este a'tu" !r+'e#ura" !r n 'are se # s!une nu% rea e)!ertu"u '+nta, " @n e1e'tuarea e)!ert *e '+nta, "e =u# ' are @ntrB+ 'au*& ' ( "&a. >+t&r:rea '+%!"etu"u #e =u#e'at&/ ,. #e' * a stante #e =u#e'at&/ '. @n'>e erea #e 0e# n4&. C;. Care este !r+'e#ura #e trans% tere '&tre e)!ert a n1+r%a4 e !r ( n# nu% rea @n e1e'tuarea e)!ert *e '+nta, "e =u# ' are @n 'au*e ' ( "ea. $re1a nstan4e tr % te e)!ertu"u '+nta, " =u# ' ar s'r s+are re'+%an#at&/ ,. e)!ertu" '+nta, " este '>e%at 0 n1+r%at (er,a" #e '&tre nstan4& 'u +'a* a '+n(+'ar a'estu a "a 'a%era #e '+ns " u/ '. !r n 'ur er ar @n 'a*u" @n 'are nu @" $ase0te a'es& !e e)!ert @ "as& ' ta4 a " ! t& #e u0e. C9. Care sunt e"e%ente"e7 #ate"e7 n1+r%a4 "e 'u !r ( re "a e1e'tuarea e)!ert *e '+nta, "e =u# ' are2 sta, " te @n @n'>e erea #e 0e# n4& sau @n +r#+nan4&2 +#at& 'u nu% rea e)!ertu"u @n 'au*&a. nu%e"e e)!ertu"u '+nta, " sau e)!er4 "+r '+nta, " nu% 4 # n +1 ' u sau "a 'ererea !&r4 "+r @n !r+'es/ +, e'tu"7@ntre,&r "e7!un'te"e "a 'are tre,u e s& r&s!un#& e)!ertu" @n ra!+rtu" #e e)!ert *& '+nta, "& =u# ' ar&/ ter%enu" "a 'are tre,u e #e!us ra!+rtu"/ +n+rar u" !r+( *+r u2 !re'u% 0 a(ansu" !entru '>e"tu e" "e #e #e!"asare2 #a'& este 'a*u"/

,.
nu%e"e

e)!ertu"u '+nta, " sau e)!er4 "+r '+nta, " nu% 4 # n +1 ' u sau "a 'ererea !&r4 "+r @n !r+'es/ +, e'tu"7@ntre,&r "e7!un'te"e "a 'are tre,u e s& r&s!un#& e)!ertu" @n ra!+rtu" #e e)!ert *& '+nta, "& =u# ' ar&/ nu%e"e !&rt "+r @n !r+'es/ nu%e"e %art+r "+r/ nu%e"e a(+'a4 "+r !&r4 "+r.

'. n ' una # n (ar ante nu este '+re't&. C6. Nu% rea e)!er4 "+r '+nta, " @n (e#erea e1e'tu&r e)!ert *e"+r =u# ' are @n 'au*e"e !ena"e !+ate 1 # s!us&D a. # n +1 ' u sau "a 'ererea !&r4 "+r a1"ate @n !r+'es/ ,. "a 'ererea e)!er4 "+r '+nta, " / '. a%,e"e (ar ante sunt '+re'te. 5C. E)!ertu" '+nta, "2 nu% t #e +r$anu" #e ur%&r re !ena"& !+ate '+n(+'a sau !+ate "ua "e$&tura 'u !&r4 "e a. #a2 '+n(+'area se 1a'e !r n ' tarea !&r4 "+r2 s'r s+r re'+%an#ate 'u #+(a#& #e !r % re/ ,. nu/ '. #a2 #ar nu%a 'u @n'u( n4area +r$anu"u #e ur%&r re !ena"& sau a nstan4e #e =u#e'at&. C5. C ne sta, "e0te +, e't (e"e e)!ert *e"+r '+nta, "e =u# ' are @n 'au*e ' ( "ea. +r$anu" @n#re!t&4 t s& # s!un& e1e'tuarea e)!ert *e ,. , r+u" "+'a" !entru e)!ert *e '+nta, "e 0 te>n 'e =u# ' are/ '. e)!ertu" '+nta, " @%!reun& 'u a(+'a4 !&r4 "+r. CA. C ne 1 )ea*& +, e't (e"e @n e)!ert *a '+nta, "& @n 'au*e !ena"ea. +r$anu" @n#re!t&4 t s& # s!un& e1e'tuarea e)!ert *e ,. !&r4 "e %!" 'ate @n 'au*&/ '. e)!ertu" '+nta, " @%!reun& 'u a(+'a4 !&r4 "+r. .

CC. n 'a*u" @n 'are e)!ertu" '+nta, " =u# ' ar se a1"& @n %!+s , " tatea @nt+'% r unu ra!+rt #e e)!ert *& '+nta, "& #at+r t& ne) sten4e #+'u%ente"+r =ust 1 'at (e 0 7sau e( #en4e"+r '+nta, "e 'are s& ateste e(en %ente"e 0 tran*a'4 "e su!use e)!ert *&r D a. e)!ertu" '+nta, " are +," $a4 a #e a re1u*a s& e1e'tue*e e)!ert *a/ ,. e)!ertu" '+nta, " @nt+'%e0te un Ra!+rt #e %!+s , " tate a e1e'tu&r e)!ert *e '+nta, "e/ '. e)!ertu" '+nta, " e1e'tuea*& e)!ert *a !re' *:n# @n ra!+rt " !sa #+'u%ente"+r2 res!e't ( a e( #en4e"+r '+nta, "e =ust 1 'at (e. C8. Ca! t+"u" III GC+n'"u* I # n ra!+rtu" #e e)!ert *& '+nta, "& tre,u e s& '+n4 n&D a. r&s!unsu" "a 1 e'are +, e't ( 1+r%u"at @n 'a! t+"u" II GDes1&0urarea e)!ert *e '+nta, "eI/ ,. #es'r erea a%&nun4 t& a +!era4 "+r e1e'tuate #e '&tre e)!ertu" '+nta, " 'u !r ( re "a a'te"e2 1a!te"e 0 n1+r%a4 "e ana" *ate/ '. +! n a $enera"& a e)!ertu"u '+nta, " asu!ra @ntre$ "u'r&r e1e'tuate. 8E. Ca! t+"u" II KDes1&0urarea e)!ert *e '+nta, "eI '+n4 neD a. r&s!unsu" 1 e'&ru +, e't ( 1+r%u"at @n 'a! t+"u" II GDes1&0urarea e)!ert *e '+nta, "eI/ ,. #es'r erea a%&nun4 t& a +!era4 "+r e1e'tuate #e '&tre e)!ertu" '+nta, " 'u !r ( re "a a'te"e2 1a!te"e 0 n1+r%a4 "e ana" *ate/ '. '+ns #erente !ers+na"e a"e e)!ertu"u '+nta, " =u# ' ar asu!ra @ntre$ "u'r&r e1e'tuate. 81. Pr ntre !ara$ra1e"e '+n4 nute #e Ca! t+"u" I GIntr+#u'ereI a" e)!ert *e '+nta, "e se nu%&r&D a. !ara$ra1u" #e #ent 1 'are a e)!ertu"u '+nta, " 0 !ara$ra1u" #e #ent 1 'are a +r$anu"u 'are a # s!us e1e'tuarea e)!ert *e '+nta, "e =u# ' are/ ,. !ara$ra1u" !r ( n# %ater a"u" #+'u%entar 'are a stat "a ,a*a e1e'tu&r e)!ert *e 2 1+r%u"area +, e't (e"+r 0

!ara$ra1u" #e #ent 1 'are a @%!re=ur&r "+r 0 ' r'u%stan4e"+r @n 'are a "uat na0tere " t $ u"/ '. a%,e"e (ar ante sunt '+re'te. 83. n 'a*u" re$"e%ent&r "+r "e$a"e2 !r+'e#ura"e 0 a" 'e"+r !r+1es +na"e2 au !r +r tateD a. re$"e%entar "e !r+1es +na"e/ ,. re$"e%ent&r "e !r+'e#ura"e/ '. re$"e%ent&r "e "e$a"e. 8;. Care sunt #+'u%ente"e 'are se !+t @n'a#ra 'a K%ater a" #+'u%entarI @n 'a*u" une e)!ert *e =u# ' area. #+'u%ente"e =ust 1 'at (e 0 re$ stre"e '+nta, "e a1"ate @n !&strarea !&r4 "+r %!" 'ate @n !r+'esu" =ust 4 ar sau @n ar> (a ter4e"+r !ers+ane 'are au "e$atur& 'u +, e't (e"e e)!ert *ate/ ,. !r+'ese"e (er,a"e @nt+'% te #e +r$ane"e #e '+ntr+" a, " tate/ '. #+saru" 'au*e 2 #+'u%ente"e =ust 1 'at (e2 re$ stre"e '+nta, "e a1"ate @n !&strarea !&r4 "+r %!" 'ate @n !r+'es 0 !r+'ese"e (er,a"e @nt+'% te #e +r$ane"e #e '+ntr+" a, " tate. 89. n 'a*u" une e)!ert *e '+nta, "e =u# ' are2 %ater a"u" #+'u%entar e)a% nat #e e)!ertu" '+nta, " !+ate 1 r # 'at #e '&tre a'esta #e "a !&r4 "e 'are @" au @n !&strarea. #a/ ,. nu/ '. #a2 #ar nu%a 'u a!r+,area a(+'atu"u !&r4 . 86. Pr ntre +, e't (e"e "a 'are tre,u e s& r&s!un#& au# tu" #e 'a" tate @n #+%en u" ser( ' "+r '+nta, "e se a1"&D a. a!re' erea %+#u"u #e a!" 'are a re$u" "+r 0 n+r%e"+r !r+1es +na"e 0 #e res!e'tare a +," $a4 "+r #e %e%,ru2 '+ntr ,u rea "a ,una +r$an *are a 'a, nete"+r 0 "a !er1e'4 +narea %et+#e"+r #e "u'ru / ,. un (ersa" tate2 '+n1 #en4 a" tate2 a#a!tarea au# tu"u / '. '+"e$ a" tate2 ar%+n *are2 '+ntr ,u rea "a ,una +r$an *are a 'a, nete"+r 0 "a !er1e'4 +narea %et+#e"+r #e "u'ru.

85. Pr n' ! "e 1un#a%enta"e !e 'are se ,a*ea*& au# tu" #e 'a" tate @n #+%en u" 'a" t&4 ser( ' "+r '+nta, "e suntD a. un (ersa" tate2 '+n1 #en4 a" tate2 a#a!tarea au# tu"u / ,. un (ersa" tate2 '+"e$ a" tate2 '+n1 #en4 a" tate/ '. un (ersa" tate2 '+n1 #en4 a" tate2 a#a!tarea au# tu"u 2 '+"e$ a" tate2 ar%+n *are. 8A.Cu% tre,u e s& !r+'e#e*e e)!ertu" @n s tua4 a @n 'are +r$anu" =ur s# '4 +na" @ s+" ' t& s& @n'a#re*e =ur # ' 1a!ta @n # s'u4 e2 +r 'u"!a2 +r !r+'entu" #e 'u"!& @n s tua4 a 'u"!e"+r '+%unea. e)!ertu" este +," $at @n a r&s!un#e 0 a @n'a#ra 1a!ta =ur # ' / ,. e)!ertu" tre,u e s& atra$& aten4 a asu!ra " % te"+r '+%!eten4e sa"e 0 s& se a,4 n& #e "a +r 'e 1e" #e '+%entar sau '+n'"u* "e$ate #e '>est un "e 'are e)'e# '+%!eten4e sa"e/ '. e)!ertu" s+" ' t& @n"+'u rea sa +r$anu"u 'are a # s!us e)!ert *a. 8C. Care # ntre ur%&t+are"e re!re* nt& n1ra'4 une #e natur& !ena"& @n '+nte)tu" e1e'tu&r e)!ert *e"+r '+nta, "ea. "uarea #e % t&/ ,. ne@n#e!" n rea +," $a4 "+r 0 atr ,u4 "+r s!e' 1 'e !r+1es e @n 4 nerea sau su!ra(e$>erea '+nta, " t&4 / '. ne$" =en4a2 su!er1 ' a" tatea2 +% s unea @n @nt+'% rea #e'"ara4 "+r 1 s'a"e. 88. Care # ntre ur%&t+are"e re!re* nt& n1ra'4 une #e natur& !ena"& @n '+nte)tu" e1e'tu&r e)!ert *e"+r '+nta, "ea. %&rtur a % n' n+as&/ ,. 1a(+r *area n1ra't+ru"u / '. a%,e"e r&s!unsur sunt '+re'te. 1EE. n s tua4 a une 'au*e !ena"e2 e)!ertu" '+nta, " =u# ' ar !+ate ' ta !&r4 "e %!" 'ate @n 'au*&D a. #a2 !r n s'r s+are re'+%an#at& 'u a( * #e !r % re/ ,. #a2 te"e1+n ' sau !r n a(+'atu" !&r4 "+r/

'. nu2 @n 'au*e !ena"e e)!ertu" '+nta, " =u# ' ar !+ate "ua "e$&tura 'u n'u"!a4 nu%a 'u n'u( n4area 0 @n '+n# 4 "e sta, " te #e +r$anu" #e ur%&r re !ena"&.