Regaining authorization at the request of individuals

Statutory auditors whose request for withdrawal of authorization was approved can regain it only once, without taking the professional competence examination, based on an interview, but no later than 5 years from the approval of the withdrawal request.

The cumulative conditions for enrollment in the interview for regaining authorization can be 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;

Documents required for the interview to be submitted to ASPAAS:

a) application for interview enrollment;

b) criminal record, within the legal validity period;

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

d) copy of identity document;

e) 4 photos (size 2/3).

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

Individuals who meet the conditions and have passed the interview regain authorization as statutory 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 for authorization as a statutory auditor.

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

Final document: The order of the ASPAAS president authorizing the statutory auditor.
For participation in the interview for regaining authorization and to obtain the authorization document, presence at the time, date, and place set and communicated by ASPAAS to the applicant is mandatory, and the necessary enrollment documents can be downloaded and submitted to ASPAAS online / in person / by authorized representative.