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Access to internship in financial audit activity*

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Procedure
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The procedure identifies the steps and conditions for access to the internship in financial audit activity for individuals, 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 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

​The period for conducting the access test, the schedule of related activities, the location, the exam topics and bibliography are published on the own website, the topics and bibliography and any other information regarding the organization of the access test, at least 45 days before the scheduled date for its taking.

Educational requirements that individuals must meet to register for the access test to the internship are those established by Order of the ASPAAS president no. 89/2018

​Conditions and application file for registration for the access test to the internship. The results of the access test and the results of solving the appeals are published on the ASPAAS website.

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

*
Entitled persons
Regulated professions
The activity refers only to the internship access test in the financial audit profession and not to the financial audit profession.*
Required documents

Denumire

Descriere

Obligatoriu

Semnătură digitală

Tip document

Descarcă

-
Application for enrollment to the test for access to the financial audit internship*
Descarcă
Formular tipizat
The document assumed under signature by the candidate for the admission test for the internship in statutory audit activity, according to the ASPAAS president's order approving the rules regarding the internship admission test*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Bachelor’s diploma*
Descarcă
Scanned document
The document issued by the competent authority that certifies the fulfillment of the educational condition, in original.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Identity document*
Descarcă
Scanned document
The document confirming the identity of the person*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
The criminal record certificate, in copy*
Descarcă
Scanned document
Document valid issued by the competent judicial authorities, presented in original no later than the date of the access test for the internship.*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Issued documents

Denumire

Tip document

Descarcă

-
The results of the access test are published on the ASPAAS website*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
The results of the appeals settlement*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Fees

Title

Payment method

Value

Currency

None
Deadlines
Resolution time:
55
Calendar days
Case filling duration:
5
Calendar days
Notification deadline:
5
Calendar days
Appeal routes

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 period from publication are not taken into consideration. The final document is the Order of the ASPAAS President authorizing the financial auditors from third countries and is handed personally to the holder, in original.

*
Additional information
More info:
Links
None
Assistance and problem-solving services
None
Last updated: 
24 February 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 formal writing, used to organize longer prose.
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 Authority for Public Oversight of Statutory Audit Activity (aspaas)*
*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.
The Authority for Public Oversight of Statutory Audit Activity (aspaas)*
Str. Sipotul Fantanelor, nr. 8, sectorul 1
Telefon: 0213191907
Fax: 0213191906
Email: office@aspaas.gov.ro
https://www.aspaas.gov.ro
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