Access to the internship in financial audit activity*
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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.
*Denumire
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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.
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