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/European Economic Area are authorized in Romania to carry out statutory 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 amending certain normative acts, and Order of the ASPAAS President no. 76/2024 amending the Order of the ASPAAS President 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 reacquisition 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 have obtained the right to practice the profession of financial auditor in the country of origin;

b) to meet the good reputation requirements 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 audit in that country, valid at the date of registration;

c) criminal record certificate valid at the time, in certified translation;

d) a statutory declaration regarding compliance with the good reputation requirement, according to ASPAAS regulations;

e) other documents requested by ASPAAS, as the case may be.

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

For conducting the aptitude test for the purpose of authorizing financial auditors in Romania, it is necessary to be physically present at the time, date, and location established and made public by ASPAAS.

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

The original documents will be submitted and/or presented to ASPAAS representatives no later than the date preceding the one on which the aptitude test takes place.