Challenges and limits of the criminal judicial accounting expertise: analysis of the expertise effects upon the criminal cases

The objective of this paper was to study and analyze the expertise effects in the criminal cases. To that end, we quantified information on the concept, subject and importance of the accounting expertise, tried to map out the distinction between the accounting expertise and the traditional audit, brought into discussion and dealt with the phenomenon of "White Collar Criminality", referring to the role the chartered accountants have in such cases, as well as the competences they need to carry out their work. We also approached issues related to access to the profession of chartered accountant in Romania, but also in other countries, highlighting the importance and contribution of professional accounting bodies.