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The accounting profession must comply with the provisions of the Regulation no. 679 of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on the free movement of such data and repealing Directive 95/46 (“GDPR”). GDPR requires companies to take mandatory technical and organizational measures to demonstrate that personal data has been secured. Accounting practitioners process personal data and are therefore required to comply with specific legislation in the field of personal data protection. Professionals accountants are directly affected by these provisions as they collect, store and process personal data relating to customers, employees and subcontractors. This article aims to identify the risks and implications that can appear from the application of the GDPR at the level of the economic departments of the companies operating in Romania

eISSN:
2558-9652
Language:
English