{"id":173650,"date":"2024-12-13T12:58:26","date_gmt":"2024-12-13T12:58:26","guid":{"rendered":"https:\/\/www.certsign.ro\/?p=173650"},"modified":"2024-12-13T12:58:28","modified_gmt":"2024-12-13T12:58:28","slug":"modificari-legislative-privind-semnatura-pe-bilanturile-anuale","status":"publish","type":"post","link":"https:\/\/www.certsign.ro\/en\/modificari-legislative-privind-semnatura-pe-bilanturile-anuale\/","title":{"rendered":"Modific\u0103ri legislative importante privind semn\u0103tura pe bilan\u021burile anuale"},"content":{"rendered":"<!DOCTYPE html PUBLIC \"-\/\/W3C\/\/DTD HTML 4.0 Transitional\/\/EN\" \"http:\/\/www.w3.org\/TR\/REC-html40\/loose.dtd\">\n<html><body><p>&Icirc;ncep&acirc;nd cu 5 decembrie 2024, o serie de modific&#259;ri recente aduse Legii contabilit&#259;&#539;ii impun o reglementare suplimentar&#259; privind semn&#259;tura pe situa&#539;iile financiare anuale. Conform <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/292029\" target=\"_blank\" rel=\"noreferrer noopener\">Ordonan&#539;ei de Urgen&#539;&#259; nr. 138\/2024<\/a>, acum este explicit stipulat faptul c&#259; bilan&#539;urile &#537;i rapoartele contabile trebuie semnate nu doar de directorul economic sau contabilul-&#537;ef, ci &#537;i de c&#259;tre reprezentantul legal al firmei.<\/p> <h4 class=\"wp-block-heading\">Cine semneaz&#259; bilan&#539;urile anuale?<\/h4> <p>Anterior, Legea contabilit&#259;&#539;ii nu specifica &icirc;n mod clar necesitatea semn&#259;turii reprezentantului legal al companiei pe documentele contabile. &Icirc;ns&#259;, prin introducerea noii reglement&#259;ri, semn&#259;tura acestuia devine o cerin&#539;&#259; obligatorie. Astfel, pentru a respecta prevederile legale, bilan&#539;urile anuale &#537;i raport&#259;rile contabile trebuie semnate de:<\/p> <ul class=\"wp-block-list\"> <li>Reprezentantul legal al firmei;<\/li> <li>Directorul economic sau contabilul-&#537;ef;<\/li> <li>O alt&#259; persoan&#259; &icirc;mputernicit&#259; de c&#259;tre firm&#259; s&#259; &icirc;ndeplineasc&#259; aceast&#259; func&#539;ie.<\/li> <\/ul> <p>De asemenea, pentru entit&#259;&#539;ile care au un administrator sau o persoan&#259; desemnat&#259; s&#259; gestioneze activitatea firmei, semn&#259;tura acestora devine, de asemenea, necesar&#259;.<\/p> <h4 class=\"wp-block-heading\">Permisiunea semn&#259;rii de c&#259;tre exper&#539;i contabili autoriza&#539;i<\/h4> <p>O alt&#259; noutate adus&#259; de aceast&#259; ordonan&#539;&#259; se refer&#259; la posibilitatea &icirc;ntocmirii &#537;i semn&#259;rii situa&#539;iilor financiare &#537;i raport&#259;rilor contabile de c&#259;tre persoane fizice sau juridice autorizate. Acestea trebuie s&#259; fie membre ale Corpului Exper&#539;ilor Contabili &#537;i Contabililor Autoriza&#539;i din Rom&acirc;nia, conform reglement&#259;rilor &icirc;n vigoare.<\/p> <h4 class=\"wp-block-heading\">Consecin&#539;ele nerespect&#259;rii noilor reglement&#259;ri<\/h4> <p>Nerespectarea acestor reglement&#259;ri poate atrage sanc&#539;iuni financiare pentru firme. Potrivit noilor reglement&#259;ri, amenzile pentru nerespectarea procedurii de semn&#259;tura pe bilan&#539;urile anuale pot ajunge la sume &icirc;ntre 2.000 &#537;i 3.000 de lei.<\/p> <p>Folosirea <a href=\"https:\/\/www.certsign.ro\/ro\/produse\/servicii-de-incredere-eidas\/semnatura-electronica\/\" target=\"_blank\" rel=\"noreferrer noopener\">semn&#259;turii electronice calificate<\/a> poate fi solu&#539;ia cea mai rapid&#259; &#537;i eficient&#259; &#537;i pentru semnarea bilan&#539;urilor, mai ales c&#259; &icirc;n contextul utiliz&#259;rii sistemului e-Factura, reprezentantul legal al firmei a ob&#539;inut deja certificatul calificat pentru semn&#259;tura electronic&#259; &icirc;n vederea &icirc;nrol&#259;rii la SPV.<\/p> <p>Certificatele digitale calificate de semn&#259;tur&#259; electronic&#259; pot fi pe token sau &icirc;n cloud, iar utilizarea &#351;i utilitatea acestora este din ce &icirc;n ce mai extins&#259;.<\/p> <\/body><\/html>\n","protected":false},"excerpt":{"rendered":"<p>&Icirc;ncep&acirc;nd cu 5 decembrie 2024, o serie de modific&#259;ri recente aduse Legii contabilit&#259;&#539;ii impun o reglementare suplimentar&#259; privind semn&#259;tura pe situa&#539;iile financiare anuale. Conform Ordonan&#539;ei de Urgen&#539;&#259; nr. 138\/2024, acum este explicit stipulat faptul c&#259; bilan&#539;urile &#537;i rapoartele contabile trebuie semnate nu doar de directorul economic sau contabilul-&#537;ef, ci &#537;i de c&#259;tre reprezentantul legal al [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":173651,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[2276],"tags":[59,48,84],"categorie_produs":[16],"class_list":["post-173650","post","type-post","status-publish","format-standard","hentry","category-transformare-digitala","tag-certificat","tag-certsign","tag-semnatura-electronica"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modific\u0103ri legislative importante privind semn\u0103tura pe bilan\u021burile anuale - 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