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 examination, in accordance with the provisions of Law no. 162/2017 regarding the statutory audit of annual financial statements and consolidated annual financial statements and for 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 examination.

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

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

Conditions for registration for the competence exam

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

a) hold a degree from a higher education institution or have an equivalent level;

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

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

In addition to these educational requirements, individuals must also meet the condition of good reputation provided by Law no. 162/2017 and by the Order of the President of the Authority for Public Supervision of Statutory Audit Activity no. 89/2018 for the approval of the Rules on the good reputation of trainees in financial audit, 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 topics and bibliography of the professional competence exam and any other information regarding the organization and conduct of the exam (file submission deadline, exam date, deadline for filing appeals, etc.), at least 45 days before the date set for the first test of the exam.

The lists of candidates are displayed both on the ASPAAS website and at the place where the exam is held.

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

According to the provisions of art. 10 of Law no. 162/2017, holders of a bachelor’s degree, a master’s degree, or a professional qualification in one or more of the fields established for the examination may be granted exemptions from the theoretical knowledge test included in the competence examination, for the respective fields, if the university curriculum attended 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 organizations.

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 petitioner regarding the communication of valid documents or conditions whose observance/compliance is not confirmed by the submitted documents.

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