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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.