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Glossary

CAFR
Financial Auditors Chamber of Romania (ro: Camera Auditorilor Financiari din Romania).
CECCAR
The Body of Expert and Licensed Accountants of Romania (ro: Corpul Expertilor Contabili si a Contabililor Autorizati din Romania).
Licensed accountant
Member of CECCAR with medium level studies, with rights to draft accounting documents up to the trial balance.
Expert accountant
Member of CECCAR with higher level studies, with rights to draft accounting documents up to the balance sheet and rights to conduct accounting expertise.

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