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  3. How the Romanian accounting expertise entities can become member of C.E.C.C.A.R

How the Romanian accounting expertise entities can become member of C.E.C.C.A.R

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Procedure
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Companii
Cetateni
National

According to Article 9 from OG 65/1994 concerning the organization of the accounting expertise activity and of the licensed accountants, commercial entities need to accomplish the following conditions: a) the practice of licensed accountant needs to be the main object of activity; b) the majority of shareholders and associates needs to be licensed accountants and to detain the majority of shares; c) the management council of the commercial entities needs to be elected in majority among the shareholders or licensed associate accountants; d) the shares need to be registered and any new associate or shareholder needs to be accepted by the General Assembly. If all the conditions above are fulfilled in order to register the entity at the Register of Commerce, it is necessary that the notice should be issued by CECCAR subsidiary where the society has its headquarters.
Entitled persons
Regulated professions
The profession of certified accountant is part of the list of regulated professions in Romania. The law can be found at the address https://legeaz.net/legea-200-din-2004-actualizata/*
Required documents

Denumire

Descriere

Obligatoriu

Semnătură digitală

Tip document

Descarcă

-
The application for registration, declaration on own responsibility of the company's administrator that he/she has not suffered any conviction which, according to the legislation in force, prohibits the right to exercise the profession*
Descarcă
Formular tipizat
documents for registration in the Body Table and issuance of the authorization for the accounting expertise company*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Certificate of company registration at the Trade Register*
Descarcă
Scanned document
documents for registration in the Corps Table and issuance of the authorization for the accounting expertise company*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Proof of payment of the registration fee in the Body's Registry*
Descarcă
Scanned document
(empty / nothing to translate)*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
The articles of association of the accounting expertise company / The statute of the accounting expertise company*
Descarcă
Scanned document
document in copy for issuing the principle opinion*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Member card for associated member(s) validated for the current year*
Descarcă
Scanned document
document in copy for the issuance of the principle approval*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Certificate of Registration/ORC Resolution from the Tribunal of the county where the company has its registered office*
Descarcă
Scanned document
*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Identity documents of the administrators and associates, respectively copy of the ID card in the case of individuals/copy of the registration certificate and articles of incorporation in the case of legal entities*
Descarcă
Scanned document
copies of documents for the issuance of the letter of principle*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
The request regarding the issuance of the letter of principle necessary for registration at the Trade Registry*
Descarcă
Formular tipizat
documents for the issuance of the preliminary approval*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Issued documents

Denumire

Tip document

Descarcă

-
Notification regarding the lifting of the preliminary approval*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Notice regarding the revocation of the accounting expertise company's authorization*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Fees

Title

Payment method

Value

Currency

None
Deadlines
Resolution time:
45
Calendar days
Case filling duration:
15
Calendar days
Notification deadline:
5
Calendar days
Appeal routes

The contestation against the rejection of the registration application in the Register of the Body must be submitted within 30 days from the date of receiving the communication and shall be resolved, within 30 days from the date of registration, by the management of the section of certified accountants or authorized accountants. The decisions adopted by the management of the section of certified accountants or authorized accountants regarding the rejection of the registration application may be appealed to the Superior Council of the Body of Certified Accountants and Authorized Accountants of Romania, within 30 days from their receipt, and shall be resolved within 15 days from the date of registration of the contestation. The appeal of the decisions of the Superior Council of the Body of Certified Accountants and Authorized Accountants of Romania may be made to the Administrative Litigation Section of the Bucharest Tribunal.

*
Additional information
More info:
Links
N/A
Assistance and problem-solving services
None
Last updated: 
22 November 2023
Publicat de către: 
A paragraph is a self-contained unit of a discourse in writing dealing with a particular point or idea. Paragraphs are usually an expected part of formal writing, used to organize longer prose.
Institution responsible with document: 
Publicat de către: 
A paragraph is a self-contained unit of a discourse in writing dealing with a particular point or idea. Paragraphs are usually an expected part of formal writing, used to organize longer prose.
The Body of Expert and Licensed Accountants of Romania*
*Content marked with an asterisk (*) has been automatically translated and may not fully reflect the original meaning. For objective interpretation, please consult the Romanian version.
The Body of Expert and Licensed Accountants of Romania*
Str. Intrarea Pielari, Nr. 1, Sector 4, RO
Telefon: 021-330.88.69
Fax: 021-330.88.88
Email: ceccar@ceccaro.ro
www.ceccaro.ro
Table of contents

Competent entities

Corpul Experţilor Contabili şi Contabililor Autorizaţi din România
Corpul Expertilor Contabili si Contabililor Autorizati
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