Reacquisition of authorization at the request of individuals

Financial auditors whose request for withdrawal of authorization has been approved can reacquire it only once, without taking the professional competence exam, based on an interview, but no later than 5 years from the approval of the withdrawal request.

The cumulative conditions for registration for the authorization reacquisition interview are found on the institution's website, by accessing the link https://www.aspaas.gov.ro/wp-content/uploads/2018/03/LEGE-Nr-162-din-2017-2.pdf;

Required documents for the interview to be submitted to ASPAAS:

a) interview registration application;

b) criminal record, within the legal validity period;

c) declaration on own responsibility regarding compliance with the good reputation condition, according to ASPAAS regulations regarding good reputation;

d) copy of identity document;

e) 4 photographs (type 2/3).

The interview consists in verifying possession of an adequate level of technical knowledge in the field of accounting and auditing, including ISA and ISQC, as well as knowledge of Romanian legislation relevant to statutory audit.

Individuals who meet the conditions and who have passed the interview regain authorization as financial auditors in Romania.

After passing the interview, within 45 days from the date of passing the interview, an order of the ASPAAS president is issued authorizing the financial auditor.

During the procedure, it may be necessary to notify the petitioner regarding the communication of valid documents or conditions whose compliance/performance is not confirmed by the submitted documents.

Final document: Order of the ASPAAS president authorizing the financial auditor.
For participation in the interview for reacquiring authorization and to obtain the authorization document, it is mandatory to be present at the hour, date, and place established and communicated by ASPAAS to the applicant; the necessary registration documents can be downloaded and submitted to ASPAAS online / in person / through a legally appointed representative.