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Awarding the right to practice the accountancy profession for foreign citizens who wish to perform professional services in Romania, on a temporary or occasional basis
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Procedure
Online
Cetateni
Cross-border
Details
According to Article 26, paragraph 5 of the Government Ordinance no.65/1994 regarding the organization of accounting expertise and licensed accountants activity, with its subsequent amendments and addendum, citizens of another EU Member State or of the European Economic Community or of the Swiss Confederation and Romanian citizens who have obtained the expert of licensed accountant certification in another EU Member State or of the European Economic Community or of the Swiss Confederation and practice the accountancy profession on a residence basis in one of these states can practice in Romania on a temporary or occasional basis as well, being exempted from the Body Record registration procedure. The fee for analyzing of the folder for accountancy profession for foreign citizens is 175 EUR. Once granted the right to exercise the profession in Romania, the applicant shall provide services under the professional title of the member state of establishment, when such a title exist in that member state for the professional activity in question. This title shall be indicated in the official language or in one of the official languages of the member state of establishment, in such a manner as to avoid any confusion with the Romanian professional title. If there is no such professional title in the member state of establishment, the provider shall indicate the qualification title in the official language or in one of the official languages of that member state. The appeal against a refusal to grant the right to provide accounting services in Romania on a temporary or occasional basis shall be submitted within 30 days since the date on which the notification was received and shall be solved within 30 days since the CECCAR registration date. The decisions adopted by CECCAR in regards to the refusal of a request to grant the right to provide accounting services in Romania on a temporary or occasional basis may be appealed against at the Superior Council of the Body of Expert and Licensed Accountants of Romania, within 30 days of their receipt, and they shall be solved within 15 days since the appeal's registration. The appeals against the decisions of the Superior Council of the Body of Expert and Licensed Accountants of Romania can be submitted to the Contentious administrative Office attached to the Bucharest Court.
Entitled persons
Regulated professions
The profession of certified accountant is part of the list of regulated professions in Romania. The law can be found at https://legeaz.net/legea-200-din-2004-actualizata/*
Required documents
Denumire
Descriere
Obligatoriu
Semnătură digitală
Tip document
Descarcă
-
Declaration*
Descarcă
Includes information regarding the services to be provided, the insurance coverage or other means of personal or collective protection regarding professional liability*
Certificate of knowledge of the Romanian language*
Descarcă
*
Proof of applicant's citizenship*
Descarcă
Proof of the applicant's citizenship in one of the member states of the European Union or belonging to the European Economic Area or the Swiss Confederation*
Proof of professional qualification*
Descarcă
*
Proof of payment of the application review fee*
Descarcă
The file analysis fee is 175 euros.*
Proof showing permanent residence*
Descarcă
Proof showing stable residence in a member state of the European Union or belonging to the European Economic Area or the Swiss Confederation and that it is not prohibited to practice the profession, even temporarily, at the time of issuance*
Proof showing that they are not prohibited from practicing the accounting profession*
Descarcă
Proof showing that he/she is not prohibited from practicing the profession, even on a temporary basis, at the time of its issuance*
Proof showing that they carried out an activity specific to the profession of certified accountant or authorized accountant*
Descarcă
Proof showing that they have carried out an activity specific to the profession of chartered accountant or authorized accountant for at least 2 years in the last 10 years, in the case where the profession is not regulated in the state where they are established*
Fees
Title
Payment method
Value
Currency
None
Deadlines
Resolution time:
45
Calendar days
Case filling duration:
15
Calendar days
Notification deadline:
5
Calendar days
Appeal routes
The appeal against the rejection of the application for granting the right to provide accounting services on a temporary or occasional basis in the territory of Romania shall be filed within 30 days from the date of receipt of the communication and shall be settled within 30 days from the date of registration with CECCAR. The decisions adopted by CECCAR regarding the rejection of the application for granting the right to provide accounting services on a temporary or occasional basis may be challenged before the Superior Council of the Body of Expert Accountants and Authorized Accountants of Romania within 30 days from their receipt, and shall be settled within 15 days from the date of registration of the appeal. The contestation of the decisions of the Superior Council of the Body of Expert Accountants and Authorized Accountants of Romania may be filed with the Administrative Litigation Section of the Bucharest Tribunal.
*Additional information
More info:
Links
Assistance and problem-solving services
None
Last updated:
22 November 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
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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.
The Body of Expert and Licensed Accountants of Romania*
*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. Intrarea Pielari, Nr. 1, Sector 4, RO
Telefon:
021-330.88.69
Fax:
021-330.88.88
Email:
ceccar@ceccaro.ro
Table of contents
Competent entities
Corpul Experţilor Contabili şi Contabililor Autorizaţi din România
Corpul Expertilor Contabili si Contabililor Autorizati
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