Marin TOMA Roumanie Mr. President, Ladies and gentlemen, dear collegue I will not talk about policy for liberalization, barriers and free circulation of services, I will talk about international organization preoccupation in the field of free movement of service. I will shortly show you how Romania solved problems about liberalization. For this reason, I will propose you the following presentations. First of all, a short presentation for forward institute. The second point is to access to the profession in Romania. How is the practice of profession in Romania and how we try to incompatibilities? Some word about professional conduct of ethics of our institute, problems about free movement circulation, ant of course some words about southeastern Europe applications in the field of accounting profession C:E, C.C.A. R was born k1921, ant reborn in 1992 after the communist period in our country. Our institute is by law public interest and autonomous institute according to the law 42 as a regulatory institute. It has two professional categories, which are expert accountants and licensed accountants CECCAR has 31.000 members that are in the practice hawing the right to practice the profession. Of which 3.500 expert accountants and 2.900 licensed accountants. Most of them are inactive and incompatible. This means that starting with last December, by law, it is forbidden for the person whom I am working in other activities to practice the profession of expert accountants. He is forbidden as well for person, which are in change in commercial activities. We have 490 (419 veya 119) accounting companies, small companies. About financing, CECCAR’s finance is formed exclusively from membership fees. We have 41 branches covering all the territory of our country. The leadership is ensured by the national conference, which meets annually. We have a congress with international participation every two years. In September, we hope to have what presented in our congress of the federation of expert accountants from Mediterranean area. The leadership is also ensured by the superior council which meets twice a year. The permanent bureau meets monthly and we also have in our structure commission on problems and functional structures. Being on autonomous institute the relation with the government is made by the preventative of ministry of finance which participates in the meetings council of the leadership of our body. But he has voting right. To have the access to the profession of expert accountant profession, individual must complete the following conditions. (1) First of all, individual has to have legal capability as about education. (2) Expert accountants must have a university degree in accounting, finance or other economical field of activity and practice and experience about 3 to 5 years, for licensed accountants, they must have high school degree and practice in the field for four years. As well from the additional point of view, the one who wants to become the member of our body must not have any conviction prohibiting the right for the management and administration of the company. But, in order to have the access to the quality of expert accountants, the individuals must pass the examination for the access to the profession. The candidates having to obtain at minimum averaged grade of 7. In order to obtain the analyze practice, the member bodies must prove the attendance for the professional risk and, of course, pay his or her fee. In this position he or she obtains the right the practice. For the accounting companies for the cabinet, the restrictions are related whit the object of activity. They don’t have the right to practice in other field of activity like commercial activity or others. The second restriction is related to ownership structure. In a company at least 50 % of the company’s capital must be in the hands of the expert accountants. Another restriction is related to the management of the cabinet. More than % 50 of their numbers must be share holders, expert accountants. And finally, the last restriction is related to shares that must be nominal and each new share holder must be approved by the general assembly I was telling you that starting with last December, the accounting profession in Romania was liberalized. The expert accountants are practicing in the same manner like lawyers and notaries. They are legally sanctioned, if they accumulate the qualification of expert accountants and if they are in the same time employee in the company. Of course, the one who make the law provides some exceptions. It is about the members of the parliament and the academics, teaching economics and accounting. In the same way, it is forbidden to practice the profession in a company. A company pays the salary for the other services. CECCAR’s ethics has the some totally includes in ethics fundamental principles of IFAC’s ethics. But the important problem in our region is independence. If we are all over the world that preoccupation about independence, about the relationship between professional and the client in the southeastern European region, the problems are differently seen. First of all, we have to see if the professional body is itself independent or not in our opinion, it cannot exist an independent professional body which is dependent on government on the state. For foreign professionals in Romania, there is free movement, but only one way. For Foreign professionals in order to become the member of CECCAR, he has to prove that he or she practices legally in this profession. It is listed in the evidences of professional body in that country and, of course, to pass an examination about acknowledge on national laws, in accounting, commercial and taxation. For foreign company, in order to establish in Romania, this has to prove that one has the legal right to practice in home country to respect the required conditions for a Romanian accounting company which I showed earlier. As this moment, we have 28 accounting companies with foreign or mixed capital. 36 foreign professionals from England, France, Italy and the other countries which are the members of CECCAR, Practicing legally accounting profession in Romania. At the and, I would like to tell you some word about southeastern region. Southeastern Europe is very heterogonous and very different from the cultural and educational point of view. There is a big difference with another country in the region concerning the perform in accountancy feeld of activity. Idea of regional initiative burn last year in Romania and was to cover at the and of last year by the international organizations like OECD, World Bank, with the participation of French, English profession. Southeastern partnership in accountancy development has special importance because liberalization implies deregulation and the government in the region, more or less, willing to renounce at regulation. The southeastern partnership in accountancy development conceived network of private and public institutions. Informing the accountancy reforms in the region. Its mission consists in regional cooperation in order to improve the position of the accounting profession and audition profession, in order to integrate then to international community to promote the accounting and auditing practices recognized at the international level. To harmonize the practices in order to raise them to international level, this is what I consider as the end of my presentation. Please.