Auditing Committee

The Commission of censors of UNPIR Branch from Constanța is made of 3 titular members among whom a president, appointed by the General Assembly for a period of 4 years.

The members of the Commission of censors of UNPIR Branch from Constanța are:

Barbarino Daniela Nicoleta – President of the Commission of censors of UNPIR Branch from Constanța

Ghiță Marilena – Member of the Commission of censors of UNPIR Branch from Constanța

Munteanu Ionela – Member of the Commission of censors of UNPIR Branch from Constanța

 

Regulation for the organizing and functioning of the Commission of Censors of the National Union of  Practicians in Insolvency from Romania, Constanta Branch

  

Art. 1 – (1) Based on the provisions of the Governmental Ordinance no. 86/2006 regarding the organizing of the activity of the practicians in insolvency, republished and modified and of the Articles of Association regarding the organizing and exercising the profession of practician in insolvency, republished and modified, the National Managing Council has among its attributions the verification of professional activity of the members of the Union.

(2) The measure regarding the verification by survey of the compliance of the professional liabilities of the members of the Union is included in the plan of annual activity and is applied by the presidents of the branches. The managing Board of the branches delegates the members of the commission for censors to take the control procedure.

(3) In the National Union of the Practicians in Insolvency from Romania, Constanta Branch functions the Commission of censors made by the approval of the general assembly based on the provisions of the Articles of Association of UNPIR.

(4) The Commission is made of 3 members, run by a president and includes compatible practicians in insolvency, with economic training proper to the fulfillment of attributions. At least one of the members of the commission of censors must be certified accountant or chartered accountant.

 

Art. 2 – The attributions of the Commission of censors of the branch are the following:

(1)   Verification of the financial-accounting records of the branch, proper application of the legal regulations in force, including the certification of the financial statements, anterior to their approval in the General Assembly in conformity with the provisions of art. 96, align. 6 from the Articles of Association of UNPIR: „(6) The Union and branches are liable to draw up the annual financial statements, in case of ceasing of activity, either, according to law. The financial statements of the Union, certified by the censors, are submitted to the approval of the Assembly of permanent representatives of the Union, following to be ratified by the Congress. The financial statements of the branches of UNPIR, certified by the censors, are submitted to the approval of general assembly of the branches...”;

(2)   The verification, by survey, of the annual statement for the incomes drawn up by the members of the branches and sent to the general Secretariat of the Union, according to the provisions of Art. 92, align 5 from the Articles of Association: „The annual contribution on tranches of incomes is determined by each contributor, based on a written statement, sent to the general Secretariat of the Union until the 15th of March of the current year for the previous. The accuracy of the statement is submitted to verification, by survey, by the censors of the branches. The censor delegated with the verification may require any document from the practician, including the incomes statement submitted by him to the fiscal body... „;

(3)   The surveillance of the management of the liquidation fund of the branch, according to art. 20, letter k) from the Articles of Association, respectively the verification:

o   Transfer to the Union of the percentage of 2% from the amounts recovered by the members within the insolvency procedures;

o   Requests registered to be deducted from the liquidation fund;

o   Monthly statements regarding the payments from the liquidation fund;

o   Other summary statements requested by UNPIR through the General Secretariat regarding the liquidation fund.

(4)   Allocates, by the decision of the president, for each member of the commission the list with the members submitted to verification procedure; the list of the members submitted to the verification of the censors, previously established by the Managing Council, respectively the President of the Council; the condition of establishing the list is that each practician in insolvency to be verified in a period of maximum 2-3 years.

 

Art. 3- Organization of the meetings of the Commission:

(1) take place monthly or whenever it is necessary. The convocation of the meetings shall be made by the President of the Commission.

(2) the meetings are chaired by the President of the Commission. In case of unavailability of the President of the Commission, he shall be substituted by another member appointed by president.

(3) at the request of the Commission at its meetings may attend another representatives from the branch, whose contribution is necessary for accomplishing the attributions of the Commission and the other requirements.

(4) within the meetings of the Commission there are received, discussed and analyze documents according to the attributions mentioned at art.2, there are summarized the control Minutes and there are drawn up statements specific to the activity.

(5) the results of each meeting of the Commission shall be written in a Minutes that shall be communicated to the secretariat of the branch.

 

Art. 4

(1) The Decisions of the Commission are taken based on the majority of the members;

(2) The issues from the agenda which are not discussed in the meeting in which they were proposed, may be postponed, if necessary and at the disposal of the President of the Commission, for the following meeting or adopted on the spot.