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Access to the internship in financial audit activity*

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Procedure
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The procedure identifies the steps and conditions for access to the internship in financial audit activity for natural persons, 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 some normative acts, and Order No. 201/2019 for the approval of the Norms on the organization and conduct of the knowledge verification test for access to the internship.

Organization of the access test

Period for conducting the access test, calendar of related activities, location, exam topics and bibliography are published on the official website, topics and bibliography and any other information related to the organization of the access test, at least 45 days before the set date for taking the test.

Educational requirements to be met by natural persons for registration for the internship access test are those established by Order of the ASPAAS president no. 89/2018

Conditions and application file for the access test to the internship. The results of the access test and the results of the appeals are published on the ASPAAS website.

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

*
Entitled persons
Regulated professions
The activity refers only to the access test for the internship in the financial audit profession and not to the financial audit profession itself.*
Required documents

Denumire

Descriere

Obligatoriu

Semnătură digitală

Tip document

Descarcă


-
Application for registration for the test for access to the internship in financial audit activity*
Descarcă
Formular tipizat
obligatoriu cu semnatură digitală disponibil și prin OOTS
The document assumed and signed by the candidate for the admission test to the internship in statutory audit activity, according to the Order of the president of ASPAAS for the approval of the rules regarding the entrance test to the internship*
Bachelor's degree diploma*
Descarcă
Scanned document
obligatoriu cu semnatură digitală disponibil și prin OOTS
The document issued by the competent authority certifying the fulfillment of the educational requirement, in original.*
Identity document*
Descarcă
Scanned document
obligatoriu cu semnatură digitală disponibil și prin OOTS
The document that confirms the person's identity*
Judicial record certificate, in copy*
Descarcă
Scanned document
obligatoriu cu semnatură digitală disponibil și prin OOTS
Document within its validity period issued by the competent judicial authorities, presented in original no later than the date of the access test for the internship.*
Issued documents

Denumire

Tip document

Descarcă


-
The access test results are published on the ASPAAS website*
obligatoriu cu semnatură digitală disponibil și prin OOTS
The results of resolving the appeals*
obligatoriu cu semnatură digitală disponibil și prin OOTS
Fees

Title

Payment method

Value

Currency


None
Deadlines
Resolution time:
55
Calendar days
Case filling duration:
5
Calendar days
Notification deadline:
5
Calendar days
Appeal routes

The results published by ASPAAS can be contested only once, within 48 hours from their publication, and the appeals are submitted to ASPAAS. Appeals sent after the 48-hour deadline from publication are not taken into consideration. The final document is the Order of the ASPAAS president authorizing financial auditors from third countries and is handed personally to the holder, in original.

*
Additional information
More info:
Links
None
Assistance and problem-solving services
None
Last updated: 
24 February 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.
Authority for Public Supervision of Statutory Audit Activity (aspaas)*
*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.
Str. Sipotul Fantanelor, nr. 8, sectorul 1, Sector 1, RO
Telefon: 0213191907
Fax: 0213191906
Email: office@aspaas.gov.ro
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