Accounting and/ or fiscal expertise, either disposed of by the court or accepted on behalf of the client, in civil, administrative or commercial court cases, attached or not to criminal clauses are in fact judicial expertise. All the others are extra – judicial.

The judicial ones are regulated by the Civil Procedural Code, Penal Procedural Code, other specific legislation, and they constitute evidence in court.

Accounting expertise are provided solely by the chartered certified accountants, members of professional body CECCAR – listed in the judicial tableau.

Fiscal expertise are provided solely by the tax consultants, members of professional body CCF – listed in the judicial tableau.

Various issues can be expertized as follows:

• Wages and other employees’ rights;
• Correct transcription of the intra – community commercial operations, from fiscal and accounting point of view (goods and or services deliveries/ acquisitions);
• Amounts due as credit rate in case of various finance products;
• Amounts due as debt, if they are certain, liquid and eligible, and so on.