Accounting expert vs. lawyer

The High Court of Cassation and Justice decided that, provided that the applicant sought registration on the Bucharest Bar Association Panel as a trainee lawyer and still exercising the profession of accounting expert, is unlawful the refusal of the request by the Bucharest Bar on the ground that the there would be applicable the provisions of article 15 letter a) of Law no. 51/1995, republished, according to which the profession of lawyer is incompatible with remunerated activity in other professions than the legal one. In this regard, the High Court held that, according to the provisions of GEO no. 65/1994 regarding the organization of accounting expertise and authorized accounting officers, access to the profession of expert accountant is made on the basis of exam after carrying out the internship and an aptitude test at the end of the internship. Moreover, according to art. 8 of the same law, accounting experts can practice individually or can constitute trade companies. Therefore, concerning those provisions, practicing as an expert accountant can not be assimilated to paid employment, so that, wrongly, the Bucharest Bar Council dismissed the application request for entrying in the records of the bar. (Decision no. 3963 of October 23, 2014, rendered in appeal by The Administrative and Fiscal Division of The High Court of Cassation and Justice, covering annulment of judgement given by Bucharest Bar)

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Anda-Laura Tănase

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