Services › Accounting expertise

Accounting expertise

Out-of-court accounting expertise: an independent expert report answering the objectives agreed with you – to clarify amounts or balances with a partner, before a transaction, or to prepare for a possible dispute.

Book a meetingCall: +40 721 200 210

Since 1994 · Over 200 client companies · CECCAR authorisation no. 32 · Audit firm authorised by ASPAAS, registered with CAFR (no. 1711)

Out-of-court accounting expertise is a report prepared by an authorised expert accountant at the request of a company or an individual, outside any court proceedings. The expert examines the supporting documents, the accounting records and the financial statements and answers, in an expert report, the questions (objectives) agreed with the client.

It is useful whenever you need an independent, well-founded opinion: to clarify amounts or settlements with a partner, shareholder, client or supplier, to check an accounting or tax position, before a transaction or a negotiation, or to prepare your documentation for a possible dispute.

The work is performed under art. 6 letter d) of Government Ordinance no. 65/1994 and the regulations of CECCAR (the Romanian Body of Expert and Licensed Accountants).

We provide the following services:

servicii cont consulting

ACCOUNTING EXPERTISE AND RELATED SERVICES

  • Out-of-court (amicable) accounting expertise.

  • Economic and financial analyses and assessments for accounting purposes.

  • Censorship activities.

  • Consolidation of the trial balances for groups of companies, and their transfer into the balance sheet.

  • Preparation of external accounting reports for the use of our foreign partners, suppliers, or clients.

  • Verification and certification of the balance sheet.

WHO IS IT FOR

  • shareholders and directors who want an independent view of the company’s accounts or of the settlements between them;

  • companies that need to clarify amounts or balances with a partner, client or supplier;

  • companies preparing a transaction, a negotiation or a court action that want to know in advance what the documents show.

FREQUENTLY ASKED QUESTIONS

What is the difference between court-ordered and out-of-court expertise?
Both are performed by a chartered accountant. Court-ordered expertise is ordered by the judicial bodies, while out-of-court expertise is requested directly by the individual or company concerned (art. 6(d) of Government Ordinance no. 65/1994). For out-of-court expertise, the objectives are agreed with the client.

Who can carry out accounting expertise?
Financial and accounting expertise, including expertise with a tax component, is carried out by authorised chartered accountants, as individual professionals or as chartered accountancy firms (art. 6(d) of Government Ordinance no. 65/1994).

What documents are needed?
It depends on the objectives. Usually: the contracts and invoices in question, bank statements, trial balances and account ledgers, the accounting registers and, where relevant, the correspondence between the parties. We give you the exact list once the objectives are set.

AUTHORISATIONS

Cont Consulting SRL is a chartered accountancy firm authorised by CECCAR (authorisation no. 32) and an audit firm authorised by ASPAAS by Order no. 429 of 25 May 2026, registered with CAFR under authorisation no. 1711.

USEFUL ARTICLES

Shall we talk about your company?At our office or online, Monday – Friday, 9:00 – 17:00.Book a meetingcontact@contconsulting.ro