The national Code of Ethics for Professional Accountants of Romania establishes rules of conduct for professional accountants and formulates basic principles to be followed by professional accountants to achieve common goals. Romania accountants and entities operating in different sectors of national economy as freelancers or as employees; basic purpose of the Code, but must always be respected. National Code of Ethics for Professional Accountants of Romania is divided into three parts. Part A establishes the fundamental principles of professional ethics for professional accountants and provides a conceptual framework for applying these principles. Conceptual framework provides guidance on fundamental ethical principles
