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How the Romanian accounting expertise entities can become member of C.E.C.C.A.R
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Procedure
Online
Companii
Cetateni
National
According to Article 9 from OG 65/1994 concerning the organization of the accounting expertise activity and of the licensed accountants, commercial accounting entities need to fulfill the following conditions: a) the practice of licensed accountant needs to be the main object of activity; b) the majority of shareholders and associates needs to be licensed accountants and to possess the majority of shares; c) the management council of the commercial entities needs to be elected in majority among the shareholders or licensed associate accountants; d) the shares need to be registered and any new associate or shareholder needs to be accepted by the General Assembly. If all the conditions above are fulfilled in order to register the entity at the Register of Commerce, it is necessary that the notice should be issued by CECCAR subsidiary where the society has its headquarters.
Entitled persons
Regulated professions
The profession of chartered accountant is part of the list of regulated professions in Romania. The law can be found at the address https://legeaz.net/legea-200-din-2004-actualizata/*
Required documents
Denumire
Descriere
Obligatoriu
Semnătură digitală
Tip document
Descarcă
-
The registration application, a statement on the company administrator's own responsibility that they have not suffered any conviction, which according to current legislation, prohibits the right to practice the profession*
Descarcă
Formular tipizat
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
The articles of incorporation of the company/The company’s bylaws*
Descarcă
Scanned document
document in copy for the issuance of the preliminary approval*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Certificate of attestation/Resolution of the Trade Register Office attached to the County Court, where the company has its registered office*
Descarcă
Scanned document
proof of the company's registration with the National Trade Register Office*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Proof of payment of the registration fee*
Descarcă
Scanned document
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Associated member/associate member card with up-to-date visa*
Descarcă
Scanned document
document in copy for the issuance of the principled opinion*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Certificate of company registration at the Trade Registry*
Descarcă
Scanned document
documents for registration in the Body’s Register and issuance of the accounting company’s authorization*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Identity documents of the administrators and associates, namely a copy of the ID in the case of individuals/copy of the registration certificate and articles of incorporation in the case of legal entities*
Descarcă
Scanned document
documents in copy for issuing the principle approval*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
The request regarding the issuance of the preliminary approval necessary for registration with the Trade Register*
Descarcă
Formular tipizat
document for the issuance of the letter of principle*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Registration forms in the Register of the Body of the company*
Descarcă
Formular tipizat
documents for registration in the Table of the Body and issuance of the accounting firm's authorization*
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Issued documents
Denumire
Tip document
Descarcă
-
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 registration in the Body's Register shall be submitted within 30 days from the date of receipt of the communication and shall be resolved within 30 days from the date of registration by the management of the section of chartered accountants or authorized accountants. The decisions adopted by the management of the section of chartered accountants or authorized accountants regarding the rejection of the application for registration may be appealed to the Superior Council of the Body of Chartered Accountants and Authorized Accountants of Romania, within 30 days from their receipt, and shall be resolved within 15 days from the date of registration of the appeal. Appeals against the decisions of the Superior Council of the Body of Chartered Accountants and Authorized Accountants of Romania may be made to the Administrative Litigation Section of the Bucharest Tribunal.
*Additional information
More info:
Links
Assistance and problem-solving services
None
Last updated:
23 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 Accountants and Authorized 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.
The Body of Expert Accountants and Authorized Accountants of Romania*
Str. Intrarea Pielari, Nr. 1
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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