{"id":9753,"date":"2025-07-29T12:41:07","date_gmt":"2025-07-29T10:41:07","guid":{"rendered":"https:\/\/ceccarbraila.ro\/ro\/?p=9753"},"modified":"2025-07-29T12:41:10","modified_gmt":"2025-07-29T10:41:10","slug":"revizuiri-ale-codului-iesba-privind-planificarea-fiscala-principalele-modificari-pentru-contabili","status":"publish","type":"post","link":"https:\/\/ceccarbraila.ro\/ro\/2025\/07\/29\/revizuiri-ale-codului-iesba-privind-planificarea-fiscala-principalele-modificari-pentru-contabili\/","title":{"rendered":"Revizuiri ale Codului IESBA privind planificarea fiscal\u0103. Principalele modific\u0103ri pentru contabili"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e2299cc14a7\" class=\"fw-col-sm-12 tf-sh-871aa3730c7b34250d75de83268f7460\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-2b75b9d013cfda83de83f610a44ce28a \" >\n\t<div class=\"fw-text-inner\">\n\t\t<div class=\"post-content\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-34195\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/07\/IESBA-Code-Revisions-on-Tax-Planning-RO.png\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/07\/IESBA-Code-Revisions-on-Tax-Planning-RO.png 1000w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/07\/IESBA-Code-Revisions-on-Tax-Planning-RO-300x200.png 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/07\/IESBA-Code-Revisions-on-Tax-Planning-RO-150x100.png 150w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/07\/IESBA-Code-Revisions-on-Tax-Planning-RO-768x511.png 768w\" alt=\"\" width=\"600\" height=\"400\" \/><\/figure>\n<p>IESBA \u0219i-a revizuit\u00a0<em>Manualul privind Codul etic interna\u021bional pentru profesioni\u0219tii contabili<\/em>\u00a0pentru a oferi un cadru general de etic\u0103 pentru planificarea fiscal\u0103 \u0219i serviciile conexe.<\/p>\n<p>Revizuirile impun ca profesioni\u0219tii contabili s\u0103 \u00ee\u0219i evalueze competen\u021ba de a oferi consiliere \u00een materie de planificare fiscal\u0103, consilierea s\u0103 aib\u0103 o baz\u0103 credibil\u0103 \u00een temeiul legisla\u021biei \u00een vigoare \u0219i ace\u0219tia s\u0103 efectueze un test \u201estand-back\u201d (test de analiz\u0103 critic\u0103) prin care s\u0103 analizeze ramifica\u021biile mai largi ale consilierii oferite.<\/p>\n<p>Printre acestea se num\u0103r\u0103 \u0219i dispozi\u021biile privind comunicarea atunci c\u00e2nd clientul sau angajatorul face altfel dec\u00e2t a fost consiliat \u0219i c\u00e2nd contabilul este implicat \u00een consilierea clientului primit\u0103 de la ter\u021bi.<\/p>\n<p>\u00cen acest context, Accountancy Europe vine \u00een sprijinul membrilor cu o publica\u021bie care analizeaz\u0103 revizuirile\u00a0<em>Codului<\/em>\u00a0\u00een contextul unui flux de lucru tipic pentru serviciile de consiliere financiar-contabil\u0103 \u0219i fiscal\u0103 \u0219i interac\u021biunile cu alte dispozi\u021bii cu care se poate confrunta profesionistul contabil.<\/p>\n<p>Documentul informativ, tradus de CECCAR \u00een limba rom\u00e2n\u0103, este disponibil pe site-ul CECCAR, sec\u021biunea\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/?page_id=11517\">Publica\u021bii\u00ad\u2013Organisme interna\u021bionale\u2013Alte documente de interes<\/a>.<\/p>\n<\/div>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>IESBA \u0219i-a revizuit\u00a0Manualul privind Codul etic interna\u021bional pentru profesioni\u0219tii contabili\u00a0pentru a oferi un cadru general de etic\u0103 pentru planificarea fiscal\u0103 \u0219i serviciile conexe. Revizuirile impun ca profesioni\u0219tii contabili s\u0103 \u00ee\u0219i evalueze competen\u021ba de a oferi [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":9754,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-9753","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/posts\/9753","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/comments?post=9753"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/posts\/9753\/revisions"}],"predecessor-version":[{"id":9756,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/posts\/9753\/revisions\/9756"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/media\/9754"}],"wp:attachment":[{"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/media?parent=9753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/categories?post=9753"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbraila.ro\/ro\/wp-json\/wp\/v2\/tags?post=9753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}