The procedure describes the steps to be followed and the conditions to be met for the participation of individuals who have completed an internship in financial audit in the professional competence exam, 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 certain normative acts, and with the Order of the ASPAAS President No. 135/2018 for the approval of the Rules on the organization and conduct of the professional competence exam.

The competence exam consists in taking, in writing, two tests, as follows:

1. the first test - the theoretical knowledge test;
2. the second test - the practical application of theoretical knowledge test.

Conditions for registration for the competence exam

For registration and taking the competence exam, individuals must meet the following educational requirements:

a) they are graduates of a higher education institution or have an equivalent level;

b) they have attended a theoretical training course organized or recognized by ASPAAS;

c) they have completed a practical training internship, in accordance with the provisions of art. 11 of Law no. 162/2017 and the ASPAAS rules issued for its application.

In addition to these educational requirements, individuals must also meet the good reputation condition provided by Law no. 162/2017 and the Order of the President of the Authority for Public Supervision of Statutory Audit Activity no. 89/2018 approving the Rules regarding the good reputation of trainees in the financial audit activity, financial auditors and audit firms.

Registration for the competence exam https://www.aspaas.gov.ro/examen-de-competenta-profesionala/

ASPAAS publishes on its own website the syllabus and bibliography for the professional competence exam and any other information regarding the organization and conduct of the exam (application submission deadline, exam date, deadline for appeals, etc.), at least 45 days before the scheduled date for the first test of the exam.

The lists of candidates are displayed both on the ASPAAS website and at the exam location.

Exemptions regarding the theoretical knowledge test included in the competence exam:

According to the provisions of art. 10 of Law no. 162/2017, the holder of a bachelor's degree, a master's level university degree or a professional qualification in one or more fields established for the exam may be granted exemptions from the theoretical knowledge test included in the competence exam, for the respective fields, if the university curriculum followed by the holder covers one or more of these subjects. The exemption is granted based on protocols or agreements concluded by ASPAAS with national or international higher education institutions or with national or international professional bodies.

No exemptions are granted from the practical application test of theoretical knowledge included in the competence exam.

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

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