Reacquisition of authorization at the request of individuals

Financial auditors whose request for withdrawal of authorization has been approved can reacquire it only once, without taking the professional competency exam, based on an interview, but no later than 5 years from the approval of the withdrawal request.

The cumulative conditions for registration for the interview for reacquisition of authorization can be found on the institution's website, by accessing the link https://www.aspaas.gov.ro/wp-content/uploads/2018/03/LEGE-Nr-162-din-2017-2.pdf;

The documents required for taking the interview that must be submitted to ASPAAS:

a) application for interview registration;

b) criminal record, within the legal validity period;

c) statutory declaration on own responsibility regarding the fulfilment of the good reputation condition, according to ASPAAS regulations on good reputation;

d) copy of the identity document;

e) 4 photos (type 2/3).

The interview consists in verifying the possession of an appropriate level of technical knowledge in accounting and auditing, including ISA and ISQC, as well as knowledge of Romanian legislation relevant to statutory audit.

Individuals who meet the conditions and have passed the interview reacquire authorization as financial auditors in Romania.

After passing the interview, within 45 days from the date of passing the interview, an order of the ASPAAS president for authorization as a financial auditor is issued.

During the procedure there may arise the necessity to notify the applicant regarding the communication of valid documents or of conditions whose fulfilment/compliance is not confirmed by the submitted documents.

Final document: The order of the ASPAAS president authorizing the financial auditor.
For participation in the interview for reacquisition of authorization and for obtaining the authorization document, presence at the time, date, and place established and communicated by ASPAAS to the applicant is mandatory, the necessary registration documents can be downloaded and submitted to ASPAAS online / in person / through an authorized representative.