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- Title
ANTI-MONEY LAUNDERING – FOR THE ATTENTION OF THE INTERNATIONAL FEDERATION OF ACCOUNTANTS.
- Authors
LAPTEȘ, Ramona
- Abstract
Nowadays, in the context of interconnected economies, the phenomenon of money laundering and terrorist financing has escalated, with a direct impact in Romania as well. The European Union has intensified the fight against this phenomenon, which risks making the financial system vulnerable, through the 4th and 5th European Directives, which extend the professional obligations of accounting experts and financial auditors in the field of preventing and combating money laundering and terrorist financing. Because professional accountants must act in the public interest, IFAC has developed a guide that supports professional accountants in their efforts to limit the phenomenon of corruption and money laundering at an international level.
- Subjects
ROMANIA; ACCOUNTANTS; EUROPEAN Union; INTERNATIONAL Federation of Accountants; INTERNATIONAL organization; MONEY laundering; AUDITORS; PUBLIC interest
- Publication
Bulletin of the Transilvania University of Brasov, Series V: Economic Sciences, 2021, Vol 14, Issue 2, p95
- ISSN
2065-2194
- Publication type
Article
- DOI
10.31926/but.es.2021.14.63.2.11