The procedure establishes the steps and conditions under which financial auditors who are not registered as financial auditors in Romania or in another European Union/European Economic Area Member State are authorized in Romania to carry out financial audit activities, 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 amending certain normative acts, and the Order of the ASPAAS President no. 76/2024 amending the Order of the ASPAAS President no. 87/2018 for the approval of the Rules regarding the authorization of financial auditors and audit firms in Romania, the recognition of audit firms from other member states, withdrawal and reinstatement of authorization.

Aptitude test: Updated information regarding the topics, bibliography, date, place, and time of the test can be obtained by accessing the link: https://www.aspaas.gov.ro/anunturi-stiri-si-evenimente/

Cumulative conditions that must be met by financial auditors for authorization in Romania:

a) to be authorized and to have obtained the right to practice the profession of financial auditor in the home country;

b) to meet the good reputation conditions provided by Law no. 162/2017;

c) to have passed the aptitude test organized by ASPAAS in accordance with Law no. 162/2017.

Documents required for registration for the aptitude test:

a) copy of the identity card or passport, valid;

b) the authorization document, in certified translation, issued by the competent authority from another member state, or any other document showing the right to practice in the field of audit in the respective country, valid at the date of registration;

c) criminal record certificate, within the legal validity period, in certified translation;

d) declaration on own responsibility regarding compliance with the condition of good reputation, according to ASPAAS regulations;

e) other documents requested by ASPAAS, as applicable.

During the process there may arise the necessity of notifying the applicant regarding the submission of valid documents, or conditions whose compliance/fulfillment is not confirmed by the documents submitted.

In order to take the aptitude test for authorization in Romania of financial auditors, personal presence is required at the time, date, and place established and made public by ASPAAS.

Candidates are not allowed to be accompanied by translators during the test.​

Original documents will be submitted and/or presented to ASPAAS representatives no later than the day prior to the aptitude test.