摘要：In resolving a dispute between the trading company SC Acdemica Ex S.R.L;and one of the four shareholders of this company with limited liability,it has been turned to an expertise for an extrajudicial accounting report.By objectives set it has been intended to clarify:1. The value of company patrimony SC Acdemica Ex S.R.L;2.Economic and financial resultsof SC Acdemica Ex S.R.L.;3.share capital value of SC Acdemica Ex S.R.L;at 30.11.2015, 31.12.2015,30.11.2016,31.12.2016 andthe nominal value of the shares at these dates.4. To what extent the value of shares is influenced by its heritage value of SC Acdemica Ex S.R.L and the positive financial results achieved,respectively the profit that would result in a higher value on the social part. Accounting expertiseas means of evidence are useful in solving cases requiring specialized knowledge strictly from persons who are chartered accountants. Accounting expertise ordered ex officio or acceptedat the request of the parties at the stages of instrumentation and judgment of some civil and / or commercial,attached or not to a criminal process are called judicial audit expertise. All other accounting expertise are extrajudicial.[ 8].
关键词：Extrajudicial accounting expertise;social capital;value of a share; net assets.
