ARMONIZAREA AUDITULUI FINANCIAR PUBLIC CU ACQUIS-UL
                      COMUNITAR /
 THE HARMONIZATION OF PUBLIC FINANCIAL AUDIT WITH ACQUIS
                    COMMUNITARIAN

Conf. univ. dr. PhD Ion Tanase – Universitatea „Valahia”                          Târgoviste,
economice@valahia.ro
Ec.   Magdalena    Claudia Burcea – Universitatea „Valahia”                       Târgoviste,
economice@valahia.ro

Abstract:
Romania has accepted the acquis communitarian in what the financial control is regarded in
the 28th Chapter of the Adheration Accord – „Financial Control" – that has to be actually
implemented until the adhering date. After this date, Romania has to assure a strict financial
management, transparency and control of European Union fund, as well as protecting the
financial interests of European Union; these being the guiding principles. Considering all
these, the research made observes the legislative modification in what the public audit and
financial control is concerned; the implications of adopting the new request of acquis
communitarian on functioning the Romanian Court of Account, creating and functioning the
structures that manage communitarian funds and draws up a few conclusions regarding the
necessity of consolidate administrative capability of public intern financial control.

Keywords: acquis, financial control, audit

JEL codes: M42