Comments on the Conduct of Expert Examinations of Accounts Before the Prosecution Authorities and Judicial

Victor Andrei Cărcăle ()
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Victor Andrei Cărcăle: Universitatea †Stefan Cel Mareâ€

Jurnalul de Studii Juridice, 2022, vol. 17, issue 1-2, 87-94

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.

Keywords: accounting expertise; prosecution; court (search for similar items in EconPapers)
JEL-codes: I12 I15 I18 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:lum:rev4rl:v:17:y:2022:i:1-2:p:87-94

DOI: 10.18662/jls/17.1-2/100

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