Guvernanță 2017-06-08T19:42:26+00:00


CSIPPC envisages a two-level governance system in which the decision-making function is completely separate from the executive function, thus creating an effective supervision of the CSIPPC executive.

CSIPPC is led at the highest level by a Superior Council. The Superior Council consists of a wide range of stakeholders interested in raising the quality of financial reporting: regulators, representatives of government institutions, professional bodies, a representative of statutory auditors, and a representative of the accounting profession. To achieve good oversight of the profession, most members of the Superior Council are non-practitioners within the meaning of EC Directive 43/2006.

The activity of CSIPPC is carried out within specialized departments. In order to support the work of the specialized departments and to examine certain aspects of a specific nature, technical committees may be set up.

The implementation of disciplinary and sanctioning procedures relating to the deviations from the applicable legislation in the field of statutory audit and accounting profession is carried out through the Disciplinary Commission. The operating rules of the Disciplinary Commission are approved by the Superior Council.