In the narrow sense, accounting expertise is defined as the activity of checking by an accountant the registers, accounts and supporting documents of an economic agent, with the objective of providing the beneficiary of the expertise with the information necessary to solve a particular cause or problem.

Examples of accounting expertise:

  • making legal records in accountancy by the Administrator
  • checking the Registers provided by law for all forms of legal persons
  • evidence and payment of the obligations to the State resulting from the accounting activity
  • compliance with applicable legal requirements regarding the approvals and in terms of opinions required by the Administrator to make current payments, necessary or urgent expenses
  • verifying the legality of collecting money by the Administrator
  • verifying the legality of the calculation performed by the Administrator in establishing, determining the causes of the perceived penalty payments by the service providers, the amount of the penalties paid during the mentioned period and who is guilty of their production
  • verifying all cash proceeds received by the Administrator, confronting the copies of the receipt with the House Registry
  • verifying the Administrator's management showing the amounts collected, their destination and the payments made
  • verifying all current payments made by the Administrator to service providers, their legality, and if, in circumstances where the legal person has large outstanding payments / penalties to pay suppliers, the Administrator has incurred non-urgent or necessary expenses, or has kept the money in House without paying service providers
  • determining the damage caused to legal persons and persons who are guilty of non-compliance with legal provisions