Decision no. 5/2007 for the approval of the rules of functioning, published in M.O. no. 700/2007

CHAMBER OF FISCAL CONSULTANTS IN ROMANIA

RULES OF FUNCTIONING


CHAPTER 1
General Provisions

ART. 1
The Chamber of Fiscal Consultants, with the acronym “CCF”, is a professional organization of public utility and a legal person without lucrative purpose, having the main seat in Bucharest, 17 Apolodor Street, Sector 5 and carries out its activity under the provisions of Government Ordinance 71/2001 on the organization and performance of the fiscal consulting activity, approved with amendments in Law 198/2002, as amended and completed in Government Emergency Ordinance 53/2007, hereinafter referred to as the Ordinance.

ART. 2
(1) The Chamber of Fiscal Consultants, hereinafter referred to as the Chamber, ensures the access to the fiscal consulting profession, organizes, coordinates, authorizes the fiscal consulting activity in Romania and defends the legitimate interests of its members.

CHAPTER 2
The Chamber’s Members

 ART. 3
(1) The following may have the capacity as Members of the Chamber:
a)the natural persons registered with the Register of Fiscal Consultants and Fiscal Consulting Companies and who were issued the professional card;
b)the commercial companies registered with Register of Fiscal Consultants and Fiscal Consulting Companies and who were issued the authorization for functioning;
c)any person coming from a Member State of the European Union or the European Economic Community, who is authorized to carry out his/her fiscal consulting professional activity in a Member State under the provisions of the Ordinance and the current rules.

ART. 4
(1) The Members of the Chamber may be either active members or inactive members.
(2) The active members are the natural persons having acquired the capacity as fiscal consultants after passing an examination and who are registered with the Chamber, as well as the legal persons who carry out their fiscal consulting activity and are authorized by the Chamber.
(3) The fiscal consultants who carry out any incompatible activity, under the terms of the current rules and the fiscal laws, and are considered as inactive members, have the obligation to request in writing to be classified under this category, with the possibility to be re-classified upon request.
(4)The legal persons whose activity is suspended in the Register of Commerce are inactive members. The Chamber shall be notified on the decision to resume the activity declared in the Register of Commerce, in view of re-including these persons in the category of the active members.

ART. 5
(1) The natural persons who pass the examination for fiscal consultant, in order to become members of the Chamber, shall request, within 60 days after the examination result are published, the registration with the Register of fiscal consultants and fiscal consulting companies, by submitting a file including:
a)the application for registration, in the format presented in annex 1;
b)the identity card – copy (in case the initial data submitted in the examination file were changed);
c)the document proving the payment of the registration fee with the Chamber – copy;
d)two photos sized 2/3 cm.
(2) The file is registered in the records of the Services Department for members, which verifies the compliance with the requirements provisioned in par. (1) and checks it against the list of admitted candidates submitted by the Education Department, and than operates the registration in the Register of Fiscal Consultants and Fiscal Consulting Companies and issues the professional card, as provisioned in annex 5 and the stamp.
(3) The stamp for Chamber member shall have the following inscriptions:
- " Fiscal Consultant";
- the first name and last name, the number and the year of registration in the Chamber’s Records.
(4) The theft, destruction or loss of either the card or the stamp, must be published in the Official Gazette of Romania, Part III.
(5) The decision to deny the request shall be motivated when communicated to the applicant, to allow the latter contest such decision with the Court, according to the common law.

ART. 6
(1) Any person coming from a Member State of the European Union of from the European economic Community, who wants to carry out the fiscal consulting activity in Romania, has the obligation to obtain the Chamber’s authorization based on evaluation.
(2)If following the evaluation, the person coming from a Member State of the European Union of from the European economic Community is granted the capacity as fiscal consultant in Romania, in order to become member of the Chamber, shall request, within 60 days from the date when the evaluation results are published, the registration with the Register of Fiscal Consultants and Fiscal Consulting Companies, by submitting a file containing:
a) the application for registration, in the format presented in annex 2;
b) the identity card – copy;
c)the receipt attesting the payment of the registration fee with the Chamber – copy;
d) the document attesting the capacity as fiscal consultant of such person, in the member state of origin;
e) the notarized declaration on own responsibility attesting no criminal record of the person in question;
f) two photos 2/3 cm.
(3 The decision to deny the request shall be motivated when communicated to the applicant, to allow the latter contest such decision with the Court, according to the common law.

ART. 7
(1) The fiscal consulting commercial companies established according to the terms of the Ordinance, when requesting the professional license, must submit a file containing the documents below:
a) the application for registration, in the format presented in annex 3, signed by the legal representative of the legal person;
b) the registration certificate with the Register of Commerce – copy;
c) the Terms of Association – copy;
d) the standing certificate issued by the Register of Commerce, showing the first name, last name, domicile of the partners/shareholders, directors and managers/members on the management board, as well as the line of business;
e) the fiscal record certificate;
f) the document attesting the payment of the authorization fee – copy.
(2) The file is registered in the records of the Services Department for members, which checks the compliance with the requirements stipulated in par. (1) and makes proposals to the Standing Bureau to either grant or deny the request, as the case may be, based on a well-motivated decision. In case the request is granted, the Department makes the registration with the Register of Fiscal Consultants and Fiscal Consulting Companies and issues the license, according to the model shown in annex 4.
(3)If the request is denied, the Services Department for members shall communicate the Standing Bureau’s motivated decision, in writing, to the applicant.
(4) The decision to deny the request shall be motivated when communicated to the applicant, to allow the latter contest such decision with the Court, according to the common law.

CHAPTER 3
Rights and Obligations of the Chamber’s Members

ART. 8
(1) The main rights of the Chamber’s Members are:
a)to carry out the activities specific to the profession in compliance with the terms of the Ordinance and the current rules;
b)the right to elect and to be elected on the Chamber’s management bodies;
c) the right to vote in the National Conference;
d)the right to request support in the litigations regarding the professional ethics and practice, as they may arise between fiscal consultants and third parties;
e) the right to dispute any received penalty.
(2) The main obligations of the Chamber’s Members are:
a)to get actively involved in reaching the purpose and the objectives of the Chamber;
b)to attend the professional training classes;
c)to accurately declare their revenues and comply with the deadlines for submitting the declarations;
d)to timely pay the professional taxes and fees;
e)to observe the decisions made by the National Conference and the High Council;
f)to not become member of another professional association in Romania having the same purpose and objective as the Chamber;
g)to not harm the reputation and the interests of the professional body of fiscal consultants and to take a stand against any action aimed at harming the reputation and the interest of the professional body of fiscal consultants;
h)to keep the professional secrecy relating to any information or data of any nature, in any form and on any support, made available by the clients, the documentation drawn up by the consultant and manage and file this documentation in an appropriate manner, at the professional seat.

ART. 9
(1) The Members have the obligation to notify the Chamber in writing, within up to 30 days, on any events occurred in their activity, submitting all the appropriate information, as follows:
a) any penalty for professional reasons inflicted by any authority or professional body of which the person in question is a member;
b) any final criminal sentence ruled by the competent Court;
c) any final Court decision denying the fiscal consultant in question the right to exercise the capacity as manager of a commercial company or, in general, any capacity of managing a commercial company;
d) any information allowing the evaluation, both professional and ethical, of the fiscal consultant;
e) any insolvency or liquidation procedure underway;
f) any final Court decision denying the legal representative of the fiscal consulting commercial company the right to exercise the capacity as manager or any other capacity of managing a company;
g) any other information on the Chamber membership capacity of the fiscal consultant in question (changes in the name, address, seat or shareholders).
(2) At the same time with the notification sent to the Chamber, the documents shall be submitted – in copy – in evidence of the situations stipulated in par. (1).

ART. 10
(1) Any person having given up the Chamber membership may request new membership, in observance of the requirements stipulated by both the Ordinance and the current rules and after paying the contribution for the period in which the person did not have the capacity as member and the registration fee.
(2) In case more than 5 years have elapsed from the date of renouncing the Chamber membership, the person in question shall pass an examination to re-acquire the capacity as fiscal consultant, under the law.
(3) The persons who were withdrawn the Chamber membership may re-acquire the membership only once, based on examination, under the law, after a 3 years from the date when the membership was withdrawn.

ART. 11
The problems, interests and proposals of the fiscal consulting commercial companies may be advocated in front of the Chamber leadership by the managers of such companies or other empowered persons, who have the capacity as members of the Chamber and benefit of the rights provisioned in the Ordinance and the current rules.


CHAPTER 4
The Register of Fiscal Consultants and Fiscal Consulting Commercial Companies


ART. 12
(1) The Chamber’s Members shall be recorded in the Register of Fiscal Consultants and Fiscal Consulting Companies as either active or inactive members, structured from territorial planning perspective. The Register of Fiscal Consultants and Fiscal Consulting Companies shall be published in the Official Gazette, Part I, and shall be annually updated to reflect any changes occurred. In addition, it will be posted on the Chamber’s internet site and updated as necessary.
(2) The members shall be registered in alphabetical order in the Register of Fiscal Consultants and Fiscal Consulting Companies, including the following data:
1.for natural persons:
a)first name and last name;
b)the number of the professional card;
c)the domicile;
d)any identification data of the person in question.
2. for the fiscal consulting companies:
    a) the name and the main seat of the company;
   b) the first name and last name, the number of professional card and the domicile of the natural persons conducting the fiscal consultancy on behalf of the fiscal consulting commercial company in question;
    c) the first names and last names of the partners/shareholders, managers having the capacity as fiscal consultants;
    d)other identification data.
(3) The Chamber’s Members have the obligation to notify on any changes occurred in the data recorded in the Register of fiscal consultants and the fiscal consulting commercial companies, within 30 days after such changes occur.
(4) The fiscal consultants shall submit a declaration on own responsibility in order to be registered in the “inactive persons” section of the Register of fiscal consultants and the fiscal consulting commercial companies.
(5) The fact of being registered in the Register of fiscal consultants and the fiscal consulting commercial companies, provisioned in par. 1, allows the registered persons to perform the profession on the entire Romanian territory.
(6) The Register of Fiscal Consultants and Fiscal Consulting Companies is formed of two chapters:
a) chapter I – Fiscal consultants – natural persons – active and inactive ;
b) chapter II – Fiscal consulting commercial companies – active and inactive.
(7) The model of the Register of fiscal consultants and the fiscal consulting commercial companies is provided in annex 6.
(8) The Register of Fiscal Consultants and Fiscal Consulting Companies is IT software-conducted.
(9) The files of the fiscal consultants and fiscal consulting commercial companies shall be archived by the Services Department for members, to be IT software-based managed.


CHAPTER 5
Attributions of the Chamber

ART. 13
(1) Based on the provisions in art. 11 of the Ordinance, the Chamber shall have the following main attributions:
a)coordinate the fiscal consulting activity;
b)organize the examination in order to grant the fiscal consultant capacity;
c)draw up the Rules of Functioning;
d)draw up norms and procedures regarding the fiscal consulting activity;
e)draw up norms and procedures regarding the quality audit for the certified fiscal actions;
f)draw up control norms, for detecting the contraventions and inflicting the penalties;
g)draw up and approve the norms regarding the professional training and improvement of the fiscal consultants;
h)draw up the ongoing professional training and improvement program for the Chamber’s Members and provides the materials for their professional training and regular information;
i)draw up and approve the Ethical and Professional Code of Conduct in the fiscal consulting field;
j)authorize the performance of fiscal consulting activity;
k)represent the fiscal consultant profession in Romania with the international professional institutions and organizations;
l)maintain the Register of fiscal consultants and the fiscal consulting commercial companies;
m)defend the professional interests of all the Chamber’s Members;
n)provide support and assistance to the Chamber’s Members, on professional matters;
o)control the quality of the fiscal consulting activity;
p)mediate between the Chamber’s members, upon request and in case of conflict;
q)set up disciplinary measures;
r)edit specialized publications;
s)make proposal on updating the legislation and the fiscal consulting norms, in accordance with the regulations of the international professional bodies;
t)cooperate with institutions and professional associations in the same line of activity, in the country and abroad;
u)exercise other attributions as provisioned by the Ordinance or the rules.

(2) The Chamber may establish territorial units without legal personality in the country and agencies abroad.

ART. 14
(1) The management bodies of the Chamber are: the National Conference, the High Council of the Chamber and the Standing Bureau, hereinafter referred to as the Conference, the High Council and the Standing Bureau.
(2) The High Council is elected by the National Council.
(3) The High Council elects among its members the members of the Standing Bureau, namely the persons who occupy the management position therein.

ART. 15
(1) The National Conference is formed of all the fiscal consultants with the voting right registered in the Chamber’s records.
(2) The Chamber’s Members with voting right are the fiscal consultants who carried out therein obligations with the Chamber, on the deadlines set in the Chamber’s decisions.
(3) The Chamber’s Members who were suspended on disciplinary grounds do not have the right to vote.
(4) The Conference may be either ordinary or extraordinary.

ART. 16
The Ordinary Conference meets annually, summoned by the High Council, within up to 4 months after the closure of the previous financial year.

ART. 17
The Ordinary Conference has as main attributions:
a) debate and approve the annual activity report of the High Council;
b) debate, approve or amend the annual financial statements of the Chamber;
c) debate and approve the report of the Statutory Auditors’ Chamber on financial management;
d) approve the execution of the revenues and expenditures budget for the closed financial exercise;
e) set the level of the annual professional fees payable by the Chamber’s Members;
f) approve the revenues and expenditures budget draft for the following financial year;
g) elect and discharge/revoke the members of the High Council;
h) elect and discharge/revoke the members of the Statutory Auditors Commission;
i) elect and discharge/revoke the members of the Court of Appeal;
j) other attributions according to the law or the current rules.

ART. 18
(1) For the Ordinary Conference deliberations to be valid, the simple majority of the voting members must be present and the decisions must be adopted with the vote of the simple majority of the present members.
(2) In case the requirements in par. (1) are not met, the Conference in the second meeting may decide on the agenda, regardless of the number of members present in the meeting, provided a simple majority of the votes be acquired.

ART. 19
(1) The Extraordinary Conference may be summoned at the request of the Standing Bureau or at least two thirds of the High Council’s members, or at the request of one fifth of the Chamber’s members with the right to vote; the request is addressed to the Secretary General and details the matters proposed to be put up for debate in the extraordinary conference.
(2) The Extraordinary Conference shall be summoned as well for filling out the positions of member in the elected bodies, which remain vacant as a result of withdrawal, resignation, exclusion or death of more than one third of the positions provisioned in the current rules.
(3) The Extraordinary Conference may adopt decisions regarding the matters under debate according to the agenda for which it was summoned.

ART. 20
(1) For the Extraordinary Conference deliberations to be valid, the simple majority of the voting members must be present and the decisions must be adopted with the vote of the simple majority of the present members.
(2) In case the requirements in par. (1) are not met, the Conference in the second meeting may decide on the agenda, regardless of the number of members present in the meeting, provided a simple majority of the votes be acquired.

ART. 21
(1) The conference must be summoned 30 days before the meeting date. The announcement for call are to be published in two national daily newspapers and on the Chamber’s internet site and shall include the date and time as well as the agenda of the meeting. The same announcement shall set the place, date and time for the second Conference meeting, in case the statutory majority is not met for the first one.

(2) Each voting member of the Chamber has the right to cast only one vote.

(3) The Chamber’s Members with the right to vote may be represented in the Conference by other members, based on a special power of attorney, notarized by a notary public. The power of attorney is submitted in original to the General Secretarial Office, before the start of the meeting, and is recorded in the meeting minute. One member may not represent more than five persons. The elected members and the candidates may not represent other members.

(4) The debates in the Conference are run by the President of the High Council or his/her lawful replacement. The President proposes a secretariat formed of three members, which will be submitted to vote in the Conference plenary session. After the legal requirements for the Conference meeting are met, the debate starts on the topics on the agenda.

(5) The decisions of the Conference are adopted by open vote.

(6) The election of the Members on the High Council, the Statutory Auditors Commission and the Appeal Commission is conducted by secret vote.

(7) The minute signed by the President and the members in the secretariat of the Conference shall attest that the formal requirements are met regarding the summon, the date and place of the meeting, the number of members present in the meeting, the number of valid votes cast, the summary of the debates, the decisions made and the positions expressed by the persons who requested the floor.

ART. 22
(1) The elected Management Bodies of the Chamber are the High Council and the Standing Bureau.
(2) The High Council elects among its members the members of the Standing Bureau, namely the persons who occupy the management position therein.

ART. 23
The functioning of the Chamber is ensured by the elected bodies, with a representation, management, decision and control function. The decisions made by the elected bodies of the Chamber are enforced by the Chamber’s executive bodies.

ART. 24
The members of the elected bodies, who during their term become elected members in other professional bodies, have the obligation to give up their position within five days after the election date.

ART. 25
(1)The Members on the High Council are elected in the Ordinary Conference meeting for a five-year period, according to the procedures provisioned in the current rules, with the possibility of two terms at the utmost. The High Council has 15 members..
(2) Any voting member of the Chamber may be elected on the High Council.
(3) The applications are submitted at the General Secretarial Office at least 10 days ahead of the election date, based on a request, provided the following conditions are met:
a)the candidate must have full exercise capacity on the date when the application is submitted;
b)no disciplinary measure must have been inflicted on the candidate within the latest five years as member of the Chamber ;
c)the candidate must not hold an eligible position in another professional body.
(4) The High Council has the right to request from the candidates declarations regarding the observance of the above-mentioned eligibility requirements. The High Council may reject the application to candidate from any person who refuses to submit such declarations or gives false or incomplete declarations. If one candidate was elected member on the High Council and his/her declarations are found erroneous, the High Council shall declare the election as being void; this shall not affect in any way the election of the other candidates, and the vacancy shall be filled in accordance with the provisions in art. 26.

ART. 26
(1) The applications which meet the legal requirements shall be announced in the Conference by the President , with a brief introduction of the former activity for each candidate.
(2) The vote is cast using a voting bulletin, in the form approved by the High Council.
(3) Each voting member of the Chamber may vote, out of the candidates, for a number of candidates which must not exceed the number of the eligible positions, by encircling the check number corresponding to the names of the candidates being elected. Otherwise, the vote shall be deemed as void.
(4) At the proposal of the Chairman of the High Council, the Conference can elect the voting commission, which shall have the following attributions:
a) collect and distribute the voting bulletin;
b)count the votes cast and detecting the void votes;
c) establish the candidates who were elected;
d) draw up a written report by the Conference regarding the results of the elections;
e) submit the voting bulletins to the General Secretarial Office of the Chamber, to be sealed and kept for a period of time equal to the term in office of the High Council;
f) other attributions as established by the Conference.
(5) The candidates who receive the highest number of votes shall be declared as elected. If the last valid position receives the same number of votes, the candidates in this situation shall be subject to a second ballot by the Conference, with the candidate receiving the highest number of votes to be declared as elected.

ART. 27
(1) In the first meeting following the elections, the members of the High Council shall elect, by secret ballot, one President, one Prime Vice-president and 5 Vice-presidents, whose terms in office shall end, similarly to the other members of the High Council, on the date of the following elections staged by the Conference, unless their capacity as members of the High Council is not terminated during this time.
(2) Any High Council member position which becomes vacant shall be filled by the next candidate according to the number of votes by the Conference, according to the regulation of the voting commission, in observance of the eligibility criteria stipulated in art. 25 par. (3).
(3) Any president, prime vice-president or vice-president vacant position must be filled in observance of the requirements stipulated in par. (1).
(4) Any Council member may notify in writing, 30 days ahead, the General Secretarial Office, on his/her intention to withdraw from the High Council, with the respective position to become vacant on his/her resignation date.
(5) The High Council may not function if one third of the positions, as provisioned in the current rules, became vacant without being filled in according to the provisions in art. (2). In order to fill in the vacancies, the Extraordinary Conference must be called for elections.

ART 28
The capacity as member in the High Council shall be terminated in the following events:
a) the capacity as member in the High Council is lost;
b) the exercise capacity is lost;
c)the interdiction to exercise, under the law, a number of rights incompatible with the capacity as member in the High Council;
d) the resignation from the member position.

ART. 29
The High Council shall meet on a monthly basis, or as frequently as necessary, upon request by the president or at least one third of the members. The meeting are called by the General Secretarial Office.

ART. 30
(1) The meetings of the High Council may be held only if the simple majority of the members is present.
(2) In absence of the president or the prime vice-president, the meetings may be run by one vice-president, as appointed by the either the president or the Standing Bureau.

ART. 31
(1) The decisions of the High Council shall be adopted by the simple majority of the votes cast by the attending members.
(2) Any member of the High Council has the right to cast one single ballot; in case of equality of votes, the meeting president’s vote shall determine the final result.
(3) The minutes of all meetings shall be kept by the General Secretarial Office, in a register especially created for such purpose. The minutes must be signed by all the attending members.



ART. 32
The High Council coordinates, runs and controls the activity of the Chamber, having the following attributions:
a)ensure the enforcement of the decisions made by the Conference;
b)ensure the environment for the proper management of the Chamber’s assets, under the law;
c)establish the strategy and adopt the draft of the revenues and expenditures budget of the Chamber;
d)submit the following for approval by the Conference: the previous period activity report; the revenues and expenditures budget draft; and the financial statements of the Chamber;
e)approve the organizational chart and the human resources policy of the Chamber;
f)approve, every year, the indemnities of the members in the Statutory Auditors Commission and the Appeal Commission;
g)approve and amend the Rules of Functioning for the Chamber, the Code of Ethical and Professional Conduct in the field of fiscal consulting and the norms for professional training and improvement of the fiscal consultants;
h)approve the norms regarding the terms and deadlines for the fees payable by the Chamber’s members;
i)issue decisions in cases of deviations from the discipline rules, as notified by the Department for Professional Discipline and Conduct;
j)approve the professional norms for the activity carried out, according to the art. 3 in the Ordinance;
k)approve the regulations for the fiscal consultant examination and the membership of the examination commission, under the terms of art. 4 in the Ordinance;
l)establish the structure of the evaluation commission, as well as the contents and the modality of examination for fiscal consultants coming from Member States who are to carry out this activity in Romania;
m)establish the rate of the registration fee with the Chamber and of the fee for obtaining the authorization for the fiscal consulting commercial companies;
n)approve the control norms for detecting the cases of contravention and enforcing the penalties under the terms of the Ordinance;
o)appoint the persons empowered to establish the contraventions and inflict the penalties under the terms of the Ordinance;
p)validate the applications of candidates submitted by the members for elections in the Chamber;
r)set the accreditation criteria for the entities which are to organize professional training classes for the Chamber’s members;
s)submit normative acts proposals to the Minister of Economy and Finance, in completion or amendment of the fiscal legislation;
t)set the attributions of the vice-presidents in which relates to the coordination of the activity performed by the Specialized Departments of the Chamber;
u)establish the level and conditions for the indemnities to the High council members, for the activity actually performed to the Chamber, as well as for the indemnity/per diem for travel, within the limits approved by the National Conference in the revenues and expenditures budget;
v)any other attributions stipulated by law, the current rules and the decisions of the Conference;
x)approve the credits committed for investments.
(2) In exercising its attributions, the High Council issues decisions.
(3) The first High Council is formed of 15 members, out of which 8 are elected by the first Ordinary Conference and the other 7 members of the Provisory Committee who acquired the capacity as fiscal consultants by appointment by an order issued by the minister of economy and finance;



ART. 33
(1) The President elected by the High Council shall rightfully become the President of the Chamber and the Standing Bureau, with the following main attributions:
a) represent the Chamber in the relationship with third parties, both natural and legal persons, public authorities as well as the national professional bodies of other countries and the international bodies of the fiscal consulting profession, defending the reputation and the professional independence of the Chamber’s members;
b) sign agreements/conventions regarding the performance of the fiscal consulting profession abroad and on the domestic territory, with similar organizations in other countries;
c) summon and run the meeting of the Conference, the High Council and the Standing Bureau;
d) sign the decisions issued by the High Council and the decisions adopted by the Standing Bureau;
e) annually submits for approval by the High Council, the draft of the following year’s revenues and expenditures budget;
f) approve the commitment and the execution of the expenditures provisioned in the budget;
g) submit to the Conference – for approval and to the High Council – for adoption, the annual financial statements and the execution of the revenues and expenditures budget;
h) appoint and revoke, based on approval by the Standing Bureau, the Secretary General and the staff of the executive apparatus of the Chamber, according to the organizational chart;
i) perform any other tasks set by the Conference, the High Council and the Standing Bureau;
(2) In the absence of the president, the attributions of the latter are carried out by the prime vice-president or an appointed vice-president.
(3) The President may delegate one vice-president or one member of the High Council for a specific action or activity.
(4) In exercising his/her attributions, the President of the High Council issues orders.

ART. 34
(1) The Standing Bureau is formed of: one President, one Prime Vice-president and 5 Vice-presidents.
(2) The Standing Bureau shall meet at least once a month, and as frequently as necessary, and makes decisions with the simple majority of the attending members. The decisions issued by the Standing Bureau, between the meetings of the High Council, shall be submitted to the latter for validation.

ART. 35
(1) The Standing Bureau shall have the following main attributions:
a) sanction the annual draft of the revenues and expenditures budget, which is submitted for adoption to the High Council, no latter than December 15 of each year preceding the year for which the budget in question is drafted;
b) supervise, on a monthly basis, the execution of the Chamber’s revenues and expenditures budget;
c) review and propose the Chamber’s activity schedule for approval by the High Council;
d) approve the activity agendas for the executive directorates;
e) approve the travels abroad;
f) approve the appointment, the penalties and the revoking from office of the Secretary General, the heads of the Chamber’s directorates and other persons in leading positions within the Chamber’s executive apparatus;
g) approve the salary level for each position provisioned in the organizational chart;
h) approve the issuance of the authorizations for fiscal consulting commercial companies;
i) perform other tasks set by the Conference and the High Council.
(2) The activity of the specialized departments of the Chamber shall be coordinated by the vice-presidents.
(3) In exercising its attributions, the Standing Bureau issues decisions.


ART. 36
The statutory auditors Commission is formed of 3 persons elected from the Chamber’s members, who receive indemnities for the activity they carry out. The commission’s members shall attend the meetings of the High Council, without having the right to vote.

ART. 37
The statutory auditors commission shall have the following attributions:
a) audit the financial statements of the Chamber;
b) draw up the annual audit report, as well as other reports as requested by the High
Council and submit these reports to the Conference, for debate and approval.

ART. 38
The statutory auditors commission has a five-year term and may be renewed only once.

ART. 39
The following persons may not be statutory auditors for the Chamber:
a) the members in the High Council;
b) the executive staff of the Chamber;
c) the partners, employees, relatives up to the IV degree of the persons provisioned at let. a).

ART. 40
(1) The Appeal Commission is formed of five members: 3 fiscal consultants, members of the Chamber elected by the Conference, who are not members in other leading bodies of the Chamber, one representative of the Ministry of Economy and Finance and one representative of the Justice Ministry. The members of the Appeal Commission shall elect one president among them, who is also a fiscal consultant.
(2) For their activity, the commission members receive an indemnity per meeting.
(3) The term in office of the Commission is a five-year term and may be renewed only once.


CHAPTER 6
The Executive Apparatus

ART. 41
(1) The executive apparatus of the Chamber is formed of:
a) The Secretary General;
b) The General Secretarial Office;
c) The Education Directorate;
d) The Services Department for members;
e) The Directorate for monitoring, control and professional competence;
f) The Directorate for professional conduct and discipline;
g) The General Services Directorate;
h) The Directorate for National and International Relationship.
(2) The Secretary General coordinates the activity of the General Secretarial Office, the Services Department for members and the General Services Directorate.
(3) The structure of the General Secretarial Office and of the directorates is set by the Chamber’s organizational chart.

ART. 42
(1) The Secretary General of the Chamber is proposed by the Standing Bureau and appointed by the president of the High Council.
(2) The Secretary General has, in principal, the following attributions:
a) submit to the Standing Bureau the activity schedule of the Chamber;
b) make executive staff hiring proposals to be approved by the president of the Standing Bureau, according to the Chamber’s organizational chart;
c) ensure the enforcement of decisions made by the Standing Bureau regarding the execution of the Chamber’s revenues and expenditures budget;
d) make proposals to the Standing Bureau regarding the meeting agenda of the Standing Bureau and the High Council, thus ensuring the elaboration and submission of the documents put up for debates in the meetings in question;
e) perform other tasks as assigned by the High Council and the Standing Bureau.

ART. 43
The General Secretarial Office has, in principal, the following attributions:
a) provide secretarial services for the Conference, High Council and Standing Bureau works;
b) conduct the meeting minute Register and supervise the follow-up on the set tasks;
c) provide legal services for the Chamber’s own activities;
d) provide registration, public relations and protocol services;
e) draw up the activity report for the previous period and elaborate the activity schedule of the Chamber;
f) make sure that the decisions made by the National Conference and the High Council are transmitted for publication to the Official Gazette.
g) perform other tasks as assigned by the High Council and the Standing Bureau.

ART. 44
The Education Directorate has, in principal, the following attributions:
a) establish the topics, the bibliography and the subjects for the fiscal consultant exams;
b) establish the professional training needs and the organization of this activity;
c) elaborate the norms regarding the professional training of the fiscal consultants and the annual ongoing professional improvement program for the members;
d) keep track of and maintain documentation on the professional training of the fiscal consultants;
e) provide professional assistance to the Chamber’s members;
f) provide training materials and periodical information of the fiscal consultants;
g) make proposals for cooperation with entities which meet the criteria for organizing the professional training classes;
h) perform other tasks as assigned by the High Council and the Standing Bureau.

ART. 45
The Services Department for members has, in principal, the following attributions:
a)organize the fiscal consultant exam;
b) receive and review the application files of the candidates;
c) maintain the Register of Fiscal Consultants and Fiscal Consulting Companies and all the operative records on the fiscal consultants, using the IT system;
d) issue the professional cards, seals and authorizations;
e) receive the declarations regarding the revenues collected and put the annual stamp on the professional cards and the authorizations;
f) ensure the publication in the Official Gazette of the Register of Fiscal Consultants and Fiscal Consulting Companies and update the internet site of the Chamber;
g) organize the information actions in order to inform the members on the decisions made by the High Council and the Standing Bureau;
h) manage the professional files of the fiscal consultants and of the fiscal consulting commercial companies;
k) perform other tasks as assigned by the High Council and the Standing Bureau.


ART. 46
(1) The Directorate for monitoring, control and professional competence has, in principal, the following attributions:
a)provide the quality control of the professional activity of fiscal consultants;
b)provide the materiality control of the revenues from the fiscal consulting activity declared by the Chamber;
c)supervise the observance of the norms of ethical and professional conduct in the field of fiscal consulting;
d)supervise the application of the fiscal consulting activity norms and procedures;
e)verify whether or not the requirements of the Ordinance and the current rules are observed, regarding the use of the word “fiscal”;
f)identify the persons who exercise the fiscal consulting profession without having the capacity as fiscal consultant;
g) perform other tasks as assigned by the High Council and the Standing Bureau.
(2) When cases of non-compliance with the Ethical and Professional Code of Conduct in the fiscal consulting field are detected, as well as in cases of non-compliance with the internal acts, the Directorate for monitoring, control and professional competence notifies the Directorate for professional conduct and discipline.

ART. 47
(1) The Directorate for professional conduct and discipline analyzes the disciplinary cases.
(2) The Directorate for professional conduct and discipline also performs other tasks as set by the Standing Bureau.

ART. 48
The General Services Directorate has, in principal, the following attributions:
a) coordinate and provide the following units and services: human resources, information technology, administration and management of the Chamber’s assets;
b) draft the Chamber’s revenues and expenditures budget, which is sent for debate and approval by the Standing Bureau;
c) run and organize financial and accounting activities, and ensure the budget execution using the IT system;
d) supervise the collection of taxes, fees and other revenues of the Chamber;
e) perform other tasks as assigned by the High Council and the Standing Bureau.


ART. 49
The Directorate for National and International Relationship has, in principal, the following attributions:
a)conduct research actions regarding the fiscal consulting activity and the professional bodies in other countries and present this information to the High Council and the Standing Bureau;
b)ensure the necessary measures are taken for the Chamber’s adhesion to other international professional bodies in the same line of activity, for the initiation and conclusion of agreements/conventions with similar organizations in other countries on the performance of fiscal consulting activity abroad and on the Romanian territory;
c)ensure cooperation with institutions in other countries in the field of fiscal consulting;
d)ensure the participation of the Chamber’s representatives to different national and international events on professional topics;
e)make proposals to update the legislation and the fiscal consulting norms;
f)ensure the cooperation with other domestic professional bodies;
g)perform other tasks as assigned by the High Council and the Standing Bureau.
CHAPTER 7
The Chamber’s Revenues and Expenditures

ART. 50
(1) The Chamber, in its capacity as legal person with no lucrative purpose, shall collect its revenues from the activities set according to the legal provisions and covers its expenditures in totality from such revenues.
(2) The accounting of the assets and activities performed by the Chamber shall be conducted according to the law.
(3) The revenues are recorded in the accounting based on legal documents attesting the creation of the collection right, or at the moment when the revenues are actually collected.
(4) The expenditures are recorded in the accounting based on supporting documents attesting the creation of the payment obligation, or at the moment when the payment is actually made.

ART. 51
(1)The sources of the Chamber’s revenues are as follows:
a)The application fee for sustaining the fiscal consultant exam;
b)the authorization fee for the authorization of the fiscal consulting companies;
c)the registration fee in the Chamber’s records;
d) the professional contributions of the Chamber’s members, namely the fixed annual contributions;
e) the annual contributions calculated based on the revenues made by the Chamber’s members who exercise the profession individually, or by the fiscal consulting commercial companies authorized by the Chamber;
f) the collections from selling the own publications;
g) donations and sponsorship;
h)revenues collected from the penalties inflicted;
i) other revenues from the Chamber’s activity.
(2) The fee for registration in the Chamber’s records is payable and paid previously to the submission of the registration request.



ART. 52
The fiscal consultants, active and inactive members, have the obligation to pay their contributions and fees to the Chamber, as the case may be, under the requirements stipulated in the decisions made by the High Council.

CHAPTER 8
Offenses and Fines

ART. 53
(1) Any acts committed by a member of the Chamber, which violate the provisions in the Ordinance, the Rules of Functioning, the Ethical and Professional Code of Conduct in the fiscal consulting field, the decisions, norms or other provisions issued by the Chamber, constitute disciplinary infringements.

(2) The following are considered disciplinary infringements as they may be committed by the members;
a) the violation of the provisions in the Ordinance or the Chamber’s Rules of Functioning;
b) the non-compliance with the provisions in the Ethical and Professional Code of Conduct of the fiscal consultants;
c) exercising the profession during the suspension period;
d) the non-compliance with the working norms and performing the professional activity under inappropriate circumstances which harm the professional reputation;
e) the non-compliance with the norms regarding the professional confidentiality;
f) the non-compliance with the obligation of paying the contributions and other obligations for one year;
g) the failure to declare or the understatement of the revenues, with the purpose of avoiding to pay the obligations;
h) the refusal to make available to the Chamber’s control bodies the documents regarding the professional activity during the quality audit actions;
i) declarations which are not in accordance with the reality, in the relationship with the Chamber;
j) unjustified absence in the professional training classes;
k) the provision of fiscal consulting services without any contract with the client, or based on a contract which does not include all the information elements regarding the identity of the parties;
l) the non-observance of the provisions in art. 9 par. (1).

ART. 54
(1) The violations provisioned in art. 53 shall be punished as follows:
a) notice;
b) warning;
c) suspension of the capacity as member of the Chamber for a period of 3 to 12 months;
d) exclusion from the Chamber.
(2) In the establishment and enforcement of the disciplinary penalties, the following shall be taken into account: the gravity of the act, the consequences, the moral and professional quality of the person in question. In case of repetition of a disciplinary infringement, the penalty ranking immediately higher as severity degree shall be enforced.
(3) The disciplinary infringements are established by the Directorate for professional conduct and discipline, with the penalties to be approved by the High Council and the Appeal Commission, according to the competencies.
(4) In case of suspension of the right to exercise the fiscal consulting profession, the fiscal consultant in question must return, under signature, the professional card and the seal, within 5 days after the penalty is enforced. In case of refusal, the fiscal consultant in question shall be written off from the Fiscal Consultants Register. The fiscal consultants have the same obligation in case of exclusion interdiction of exercising the fiscal consulting activity.
(5) When the suspension period expires, the fiscal consultant shall receive back the professional card and the seal.
(6) The penalty decisions are published on the Chamber’s internet site.
(7) The disciplinary measures must be enforced within six months after the event is established, but no later than one year after the disciplinary infringement occurs.
(8) The disciplinary liability of the fiscal consultants does not exclude the civil, criminal, contravention or patrimonial liability.

ART. 55
The professional card and the functioning authorization shall be withdrawn in the following situations:
1. For the natural persons:
    a) when the fiscal consulting capacity has been acquired based on an infraction;
    b) when the fiscal consultant in question severely violates the provisions in the Ethical and Professional Code of Conduct in the fiscal consulting field;
c) when the fiscal consultant in question severely violates the provisions in the Norms regarding the ongoing professional training of fiscal consultants;
    d) in case of non-payment of the contribution fees for more than three months after the deadline established by decision of the High Council, except for the cases of force majeure.
   2. For legal persons, when:
a) the commercial company is dismantled;
b) after the registration date with the Chamber, the company is found not to meet anymore the legal functioning requirements according to the Ordinance and the Rules of Functioning;
c) in case of non-payment of the contribution fees for more than three months after the deadline established by decision of the High Council, except for the cases of force majeure.

ART. 56
(1) The right to exercise the fiscal consulting profession is suspended in the following cases:
a) when the fiscal consultant is declared to be inactive;
b) upon request;
c) in case of incompatibility;
d) in case of serving a term in prison for a crime which does not interdict the right to manage a commercial company;
e) following the interdiction to exercise the profession for a certain period, ruled by a Court decision or following a disciplinary measure inflicted by the Chamber.
(2) The exercise of fiscal consulting profession is terminated in the following situations:
a) upon request;
b) in case of death;
c) in the case of disciplinary exclusion, as a measure enforced by the Chamber;
d) in case of definitive conviction for a crime provisioned in the criminal law, when such crime attracts the incompatibility with the reputation of fiscal consultant.
e) when the professional card or the functioning authorization is withdrawn.


ART. 57
All notifications regarding any problems, facts or circumstances attracting the disciplinary liability of a member are forwarded to the General Secretarial Office, which sends the file to the Directorate for professional conduct and discipline.

ART. 58
(1) The Directorate for professional conduct and discipline reviews the files received and may request any other information as necessary, including registers, files and records; the fiscal consultant has the obligation to make all the above information available to the Directorate.
(2) The Directorate for professional conduct and discipline makes a decision regarding the disciplinary measure to be taken, and sets deadlines for the supply of the requested information by the person in question, and giving the latter the opportunity to express his/her point of view before making any decision regarding the notification by the High Council.

ART. 59
(1) When the Directorate for professional conduct and discipline judges that the conditions are not met for attracting the disciplinary measures against the persons in question, such persons as well as the persons who submitted the denunciation shall be appropriately notified on the issue.
(2) When the Directorate for professional conduct and discipline judges that the conditions are met for attracting the disciplinary measures against the persons in question, it will draft the disciplinary order and notifies the High Council for approval of the proposed penalty.
(3) When the Directorate for professional conduct and discipline decides to inform the High Council, it will send a report including the facts incriminating the fiscal consultant in question, the evidence against the latter as well as any other information laying at the foundation of the disciplinary measure proposed.


ART. 60
In solving the complaints received, the High Council shall observe the procedures regarding the notification, hearing, consideration and communication of the decisions.

ART. 61
The High Council shall notify in writing the defendant, within 30 days after receiving the complaint, on the following:
a) the allegations, the place and time of the hearings;
b) the underlying elements of the complaint;
c) a description of the High Council procedures regarding the settlement of the complaint, in the formed approved by the High Council;
d) the obligation of the defendant to confirm, within 15 days after receipt of the notification, the acceptance, wither total or partial, of the incriminating facts, the intention to attend the hearings and to be represented by an attorney or other legal expert. For the facts which are not accepted, the defendant may produce evidence in his/her defense.

ART. 62
(1) The hearing shall be scheduled by the High Council within up to 30 days after the notification date. To this purpose, the persons involved shall be called to the Chamber.
(2) The defendant may request, either before or during the hearing, by means of a written request addressed to the High Council, the postponement of the hearing to a later time, for building the defense, for medical reasons or in other well-grounded circumstances.
(3) In case of unmotivated absence of the defendant or the legal representative thereof, the hearing shall be cancelled and the nest procedure is initiated.

ART. 63
(1) After the hearing or in case of unmotivated absence, the High Council shall withdraw for deliberations.
(2) The High Council shall give consideration to each individual allegation and issues a decision regarding this allegation, enforcing one of the penalties stipulated in art. 54 par. (1).
(3)The High Council shall issue a decision against the complaint, if the allegations are found to be ungrounded.
(4) The High Council shall announce its decision in open meeting and inform the parties in their right to go to the Appeal Commission. The decision shall be communicated to the parties in writing, within 5 days after the ruling.
(5) The decision made by the High Council shall be writ of execution after the appeal deadline expires, except for the case when, before this deadline, the parties challenge the High Council’s decision with the Appeal Commission.
(6) The meetings of the High Council are public meetings. The meetings are not public when the case in trial would harm the public reputation of the parties involved, the Chamber or the third parties, and in cases where the confidentiality principle would be affected; these cases shall be decided by the High Council, and upon request by the parties.

ART. 64
The decisions made by the High Council may be challenged, within 30 days after receipt of the written notice, by both the defendant and the plaintiff. The appeal request must meet the following requirements:
a) the request must be formulated in writing and addressed to the Appeal Commission through the General Secretarial Office;
b) include the underlying reasons of contesting the High Council decision.


ART. 65
(1) The Appeal Commission shall notify both parties on the time and place of the appeal. In trial, the person making the appeal has the right to be assisted or represented.
(2) The appeal may be judged in absence of the parties, at the request of any of the parties, if the requirement regarding the written notification is observed.
(3) The Appeal Commission may defer the trial for a later date, for building the defense, for medical reasons or in other well-grounded circumstances.
(4) The appeal procedure is similar to the hearing procedure before the High Council.

ART. 66
(1) Upon conclusion of the appeal trial, the Appeal Commission may decide to either confirm, change or cancel the decision made by the High Council.
(2) The Appeal Commission shall announce its decision in public meeting. The decision of the Appeal Commission shall be communicated to the parties, in writing, within 15 days after the ruling.
(3) The meetings of the Appeal Commission are public meetings. The meetings are not public when the case in trial would harm the public reputation of the parties involved, the Chamber or the third parties, and in cases where the confidentiality principle would be affected; these cases shall be decided by the High Council, and upon request by the parties.
(4) The decisions of the Appeal Commission regarding the suspension or exclusion of any member are published on the Chamber’s internet site.
(5) The decisions of the Appeal Commission are of disciplinary nature and may be challenged, according to the law, with the competent Court.


CHAPTER 9
Final and Transitory Provisions

ART. 67
Within 60 days after publication of the current rules of functioning in the Official Gazette of Romania, the Chamber’s members having declared themselves as inactive and do not meet the requirements in art. 4 par. (3) have the obligation to request, in writing, the return to the active member status.

ART. 68
The Chamber cooperates with the Ministry of Economy and Finance on the following matters:
a) improve the quality of the fiscal consulting activity in order to make it more efficient;
b) detect the illegal use of the fiscal consultant title or of the name of fiscal consulting commercial company;
c) the training and professional improvement of the Chamber’s members and the fiscal consulting activity;
d) promote drafts of normative acts in a move to improve the fiscal legislation and the fiscal consulting activity and to consistently enforce the fiscal legislation.

ART. 69
The decisions made by the Conference and the High Council shall be published in the Official Gazette of Romania, Part I, an on the Chamber’s internet site.