Comments on the Conduct of Expert Examinations of Accounts Before the Prosecution Authorities and Judicial
Comments on the Conduct of Expert Examinations of Accounts Before the Prosecution Authorities and Judicial
Author(s): Victor Andrei CărcăleSubject(s): Law, Constitution, Jurisprudence, Criminal Law, Civil Law, Accounting - Business Administration
Published by: Editura Lumen, Asociatia Lumen
Keywords: accounting expertise; prosecution; court;
Summary/Abstract: In the present article, limiting ourselves only to accounting expertise and taking into account the provisions of the Code of Criminal Procedure, which has made important changes to the way in which expertise is granted, we propose to highlight the principles that the prosecution authorities in particular must follow when administering this evidence.
Journal: Jurnalul de Studii Juridice
- Issue Year: XVII/2022
- Issue No: 1-2
- Page Range: 87-94
- Page Count: 8
- Language: English