PROFESSIONAL LIABILITY OF THE ACCOUNTANT
The recent Supreme Court of Cassation orders Nos . 5635 and 5638 of March 12, 2026, have significantly reopened the debate on the professional liability of accountants, particularly regarding their role in the electronic transmission of tax returns. The rulings, upon initial reading, raised serious concerns among the profession, as they appeared to extend the scope of liability to situations traditionally considered outside the professional’s substantive control.