摘要:The main objective in creating and sustaining a customer-oriented culture within the professional accountants, as members of the Body of Expert and Authorized Accountants from Romania is meeting the needs and expectations of each client. In this sense, each of them must realize the importance of treating the issues related to the relationships with the customer with interest. This article aims to highlight which are the obligations of the CECCAR members regarding the approach of relations with the customers, emphasizing the doctrine and ethics of the accounting profession.