Access to internship in the financial audit activity*
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Procedure identifies the steps and conditions for access to the internship in the financial audit activity for individuals, in accordance with the provisions of Law no. 162/2017 regarding the statutory audit of annual financial statements and consolidated annual financial statements and the amendment of certain normative acts and Order No. 201/2019 for the approval of the Rules regarding the organization and conduct of the knowledge verification test for access to the internship.
Organization of the access test
Period of the access test, schedule of related activities, location, exam topics and bibliography are published on the official website, themes and bibliography and any other information regarding the organization of the access test, at least 45 days before the established date for its taking.
Educational requirements that individuals must meet to enroll for the access test to the internship are those established by Order of the president of ASPAAS no. 89/2018
Conditions and application file for enrolling in the access test for internship. The results of the access test and the results of complaints resolutions are published on the ASPAAS website.
During the procedure, it may be necessary to notify the petitioner regarding the communication of valid documents or conditions whose compliance/fulfillment is not confirmed by the submitted documents.
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The results published by ASPAAS can be contested only once, within 48 hours from their publication, and appeals are submitted to ASPAAS. Appeals submitted after the 48-hour deadline from publication will not be considered. The final document is the Order of the ASPAAS president for authorizing financial auditors from third countries and is handed personally to the holder, in original.
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