The procedure establishes the steps and conditions under which financial auditors who are not registered as financial auditors in Romania or in another Member State of the European Union/the European Economic Area are authorized in Romania to carry out financial audit activities, in accordance with the provisions of Law no. 162/2017 regarding the statutory audit of annual financial statements and consolidated annual financial statements and for the amendment of certain normative acts and the Order of the President of ASPAAS no. 76/2024 amending the Order of the President of ASPAAS no. 87/2018 for the approval of the Rules regarding the authorization of financial auditors and audit firms in Romania, the recognition of audit firms from other Member States, the withdrawal and re-acquisition of authorization.

Aptitude test: Updated information regarding the topics, bibliography, date, location and time can be obtained by accessing the link: https://www.aspaas.gov.ro/anunturi-stiri-si-evenimente/

Cumulative conditions that must be met by financial auditors for authorization in Romania:

a) to be authorized and to have obtained the right to practice the profession of financial auditor in the country of origin;

b) to meet the good reputation conditions provided by Law no. 162/2017;

c) to have passed the aptitude test organized by ASPAAS in accordance with Law no. 162/2017.

Documents required for registration for the aptitude test:

a) a copy of the identity card or passport, valid;

b) the authorization document, in certified translation, issued by the competent authority from another member state, or any other document proving the right to practice in the field of auditing in the respective state, valid on the date of registration;

c) criminal record within the legal validity period, in certified translation;

d) self-declaration regarding compliance with the good reputation condition, in accordance with ASPAAS regulations;

e) other documents required by ASPAAS, as applicable.

During the procedure, it may become necessary to notify the applicant regarding the submission of valid documents, or regarding conditions whose observance/fulfillment is not confirmed by the submitted documents.

For the conduct of the aptitude test for the purpose of authorizing financial auditors in Romania, personal presence at the time, date, and location established and made public by ASPAAS is required.

Candidates are not allowed to be accompanied by translators during the test.​

The original documents will be submitted and/or presented to the ASPAAS representatives no later than the day before the date on which the aptitude test is held.