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The Chamber of Financial Auditors of Romania (CAFR), under the delegation by ASPAAS of the task of organising the professional competence examination, will organise the November–December 2026 session of the professional competence examination as follows:
Registration period: 19–30 October 2026
Theoretical test (P1), “Theoretical knowledge test”: 20 November 2026
Practical test (P2), “Test of the practical application of theoretical knowledge”: 11 December 2026
All information on the conduct of the November–December 2026 professional competence examination is available on the CAFR website.
As regards the equivalence of the theoretical test of the professional competence examination, it is granted only where the trainee/natural person wishing to sit the professional competence examination has completed an ACCA programme, a bachelor’s degree programme and/or master’s degree programmes, as applicable, organised by institutions with which ASPAAS has concluded protocols on the equivalence of the study programme with the theoretical knowledge test included in the professional competence examination, under the terms and conditions set out therein. For details of the exemption conditions and the applicability of the protocols, please visit the ASPAAS website .
To obtain equivalence, you must submit to ASPAAS the Application for exemption from the theoretical knowledge test included in the competence examination, which you can download from the link: https://www.aspaas.gov.ro/examen-de-competenta-profesionala/formulare-utile/ .
The period for submitting to ASPAAS applications for equivalence for the theoretical knowledge test included in the professional competence examination,November–December 2026 session, is 25 September – 9 October 2026.
The Agency for Monitoring and Evaluating the Performance of Public Enterprises (AMEPIP) is organising selection procedures for board member positions in public enterprises.
The selection announcements, as well as registrations in the Corps of Public Administrators, can be consulted at the following links:
– https://amepip.gov.ro/anunturi-de-selectie/
– https://amepip.gov.ro/corpul-administratorilor-intreprinderilor-publice/
The Authority for the Public Oversight of Statutory Audit Activity (ASPAAS) informs that ISA 240 (Revised) – “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements” has been translated into Romanian and is available to the interested public. ISA 240 (Revised) was developed and approved by the International Auditing and Assurance Standards Board (IAASB) and aims to set out clear responsibilities for the independent auditor regarding the management of risks of material misstatement of the financial statements due to fraud. The standard seeks to obtain reasonable assurance that the accounting records examined do not contain intentional misstatements, acting along several key lines: Strengthening professional scepticism, Identifying and assessing risks, Responding to fraud, Clarifying the boundaries of responsibility and Increasing transparency.
It applies to statutory auditors and audit firms approved in Romania and registered in the Public Electronic Register of Statutory Auditors and Audit Firms, for audits of financial statements for periods beginning on or after 15 December 2026.
The document can be consulted on the website of the Chamber of Financial Auditors of Romania, at the following link: https://www.cafr.ro/wp-content/uploads/2026/05/2026-ISA-240-final.pdf
The standard was translated by the Chamber of Financial Auditors of Romania (CAFR), under the delegation granted by ASPAAS, with the agreement of the International Federation of Accountants (IFAC).
ISA 240 (Revised) was adopted at national level by Order of the ASPAAS President No 406 of 12 May 2026 and published in the Official Gazette of Romania, Part I, No 404 of 13 May 2026.
The Official Internship Programme of the Government of Romania continues this year, with 200 young interns having the opportunity to work in central public administration institutions for up to 2 months, in July – August 2026, within 41 host organisations.
In this context, the Authority for the Public Oversight of Statutory Audit Activity (ASPAAS) has one place available for the internship programme. https://internship.gov.ro/ministries/33
Young people interested in this opportunity can register on the platform dedicated to the Programme, https://internship.gov.ro/, between 24 April and 11 May 2026.
Each applicant will have to create a candidate profile and upload the requested documents to the platform. The application evaluation and selection committee will review the files and hold the final interviews, on the basis of which the future interns will be selected.
Young people who meet all of the following criteria may apply:
- are aged between 16 and 27;
- hold Romanian citizenship and full legal capacity;
- speak Romanian (written and spoken);
- speak at least one foreign language of international use;
- have basic IT skills;
- are not active on the labour market for the duration of the programme;
- have not previously taken part in the Official Internship Programme of the Government of Romania;
- meet the specific requirements of the position they are applying for;
- comply with the provisions of Law No 176/2018 on internships, as subsequently amended and supplemented.
The Official Internship Programme aims to familiarise interns with the specific activity of the central public administration institutions taking part in the Programme as host organisations, in order to develop their practical skills and professional competences.
All information on the registration and selection process for admission to the Official Internship Programme of the Government of Romania, 13th edition, 2026 can be found on the platform https://internship.gov.ro/ – section “Useful info”, which becomes operational as of today, 24 April 2026.
ANNOUNCEMENT on the opening of the application period for the Official Internship Programme of the Government of Romania, 13th edition, 2026 (.pdf)
RULES on the organisation and conduct of the Official Internship Programme of the Government of Romania, 13th edition, 2026 (.pdf)
| Announcement on the publication of ISA 600 (Revised) in Romanian | [view] |
For the attention of statutory auditors approved before 01.01.2026!
In accordance with Article 14(3) of Order of the ASPAAS President No 105/2018 approving the Rules on the registration of statutory auditors and audit firms in the Public Electronic Register of Statutory Auditors and Audit Firms, statutory auditors approved before 1 January 2026 who wish to carry out sustainability reporting assurance must, in order to have this mention added to the Public Electronic Register, submit to ASPAAS the application for registration in the PER for carrying out sustainability reporting assurance, accompanied by supporting documents attesting that they have completed professional training of at least 30 hours, aimed at acquiring the knowledge needed to carry out sustainability reporting assurance, organised/recognised by ASPAAS or by CAFR, where delegated.
The courses recognised by ASPAAS are those completed with national or international professional bodies/audit firms/national higher education institutions/prestigious international higher education institutions recognised at national level.
Dear members of the profession,
Between 2 March and 30 April 2026, under the delegation granted by ASPAAS, CAFR will organise an additional session of structured continuing professional development (SCPD) for 2025, which will be available on the Chamber’s e-learning platform.
Please note that the first 2026 session of the professional competence examination will take place in April–May 2026 and will be organised by the Chamber of Financial Auditors of Romania (CAFR), in accordance with the Rules on the organisation and conduct of the professional competence examination approved by Order of the President of the Authority for the Public Oversight of Statutory Audit Activity (ASPAAS) No 135/2018, as updated on 19 August 2025, and with Order of the ASPAAS President No 425/2020 delegating the task of organising the professional competence examination, as subsequently amended and supplemented.
Schedule of the professional competence examination:
Registration period: 9 March – 20 March 2026;
Theoretical test (P1), “Test of theoretical knowledge”: 24 April 2026;
Practical test (P2), “Test of the ability to apply theoretical knowledge in practice”: 15 May 2026.
All information on the first 2026 session of the professional competence examination can be found on the CAFR website at the following link: Professional competence examination 2026 | CAFR
Attention!
- On the date the application for the competence examination is registered, the traineeship in statutory audit must have been completed/recognised in accordance with the regulations in force.
- Candidates who meet the conditions for exemption from the test of theoretical knowledge included in the professional competence examination, in accordance with Article 7 of the Rules on the organisation and conduct of the professional competence examination, approved by Order No 135/2018, as subsequently amended and supplemented, may submit their applications to ASPAAS between 16.02 and 23.02.2026. Link to the protocols in force: https://www.aspaas.gov.ro/examen-de-competenta-profesionala/protocoale-privind-echivalarea-probei-teoretice-a-examenului-de-competenta-profesionala/
Updating registered information – in accordance with the RULES – on the registration of statutory auditors and audit firms in the Public Electronic Register of statutory auditors and audit firms (PER)
Where the information in the PER changes, statutory auditors and audit firms must notify ASPAAS within 30 days of the change.
In applying the above provisions:
– where the change concerns active/non-active auditor status, a Declaration on classification as an active or non-active statutory auditor(which you can download from here
– for a change to any other information in the PER, submit a Notification for updating data (which you can download from here, accompanied by supporting documents and, where applicable, by proof of payment of the fee for updating the information, in accordance with Order of the President of ASPAAS No 287/2025 approving fees and contributions, as amended and supplemented (which you can view here)
This fee is charged to audit firms and third-country audit entities only where the PER information is updated in respect of changes in the structure of shareholders/partners and/or directors, on the basis of a certificate of incorporation details from the National Trade Register Office (ONRC).
ASPAAS staff with specific responsibilities review the notification and supporting documents and may request clarifications or additional supporting documents.
Where the documents justify the requested changes, ASPAAS staff with specific responsibilities update the Public Electronic Register within 30 days of receiving and validating the notifications.
Where ASPAAS finds that the 30-day deadline from the occurrence of the changes has not been met, it may initiate the administrative procedure under Law No 162/2017, as subsequently amended and supplemented. Cases of force majeure are exempt from this provision.
Full equivalence of the theoretical part of the professional competence examination is granted only where the trainee/natural person wishing to sit the professional competence examination has completed a bachelor’s degree programme and/or master’s degree programmes, as applicable, organised by higher education institutions with which ASPAAS has concluded a Protocol on the equivalence of the study programme with the theoretical knowledge test included in the professional competence examination, namely:
– BUCHAREST UNIVERSITY OF ECONOMIC STUDIES – FACULTY OF ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS – the protocol applies to graduates of bachelor’s and master’s programmes, class of 2022 or 2023 (bachelor’s) and class of 2024 or 2025 (master’s), provided that they completed a bachelor’s programme organised by FCIG* together with a master’s programme organised by FCIG: Accounting, Audit and Management Information Systems/Accounting and Taxation of Economic Entities/National and International Audit Concepts and Practices/International Accounting;
–“GEORGE EMIL PALADE” UNIVERSITY OF MEDICINE, PHARMACY, SCIENCE AND TECHNOLOGY – I.O.S.U.M – FACULTY OF ECONOMICS AND LAW, TÂRGU MUREȘ – the protocol applies to graduates of master’s programmes, class of 2025, provided that they completed the master’s programme in Accounting and Audit organised by IOSUM and FED**;
– WEST UNIVERSITY OF TIMIȘOARA – the protocol applies to graduates of bachelor’s and master’s programmes, class of 2022 or 2023 (bachelor’s) and class of 2024 or 2025 (master’s), provided that they completed:
a) a bachelor’s programme in Accounting and Management Information Systems organised by FEAA*** together with a master’s programme in Financial and Accounting Audit/Business Expertise and Valuation/Audit and Financial Management of European Funds organised by FEAA, or b) a bachelor’s programme in Finance and Banking organised by FEAA*** together with a master’s programme in Financial and Accounting Audit/Business Expertise and Valuation organised by FEAA.
*Faculty of Accounting and Management Information Systems **Faculty of Economics and Law ***Faculty of Economics and Business Administration
Partial equivalence of the theoretical part of the professional competence examination is granted where the trainee/natural person wishing to sit the professional competence examination is a member of a national or international professional body with which ASPAAS has concluded an agreement or protocol, and has completed a programme organised by that body, namely:
– ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS – the protocol applies to members who started the “ACCA Qualification” programme in 2023, which compulsorily includes the Advanced Audit and Assurance (AAA) exam.
Equivalence is granted under the terms and conditions set out in the protocols concluded with national higher education institutions or national and international professional bodies on granting exemptions from the theoretical knowledge test included in the professional competence examination, in accordance with the Rules on the organisation and conduct of the professional competence examination, approved by Order of the President of ASPAAS No 135/2018, as amended and supplemented.
To obtain equivalence, you must submit to ASPAAS the Application for exemption from the theoretical knowledge test included in the professional competence examination, which you can download from the link: https://www.aspaas.gov.ro/examen-de-competenta-profesionala/formulare-utile/
The period for submitting equivalence applications for the professional competence examination in 2025 is: 28 August – 11 September 2025.
You can view the protocols concluded by ASPAAS via the following link https://www.aspaas.gov.ro/examen-de-competenta-profesionala/protocoale-privind-echivalarea-probei-teoretice-a-examenului-de-competenta-profesionala/
| ORDER No 339 of 30.06.2025 amending the Rules on the registration of statutory auditors and audit firms in the Public Electronic Register of statutory auditors and audit firms, approved by Order of the President of the Authority for the Public Oversight of Statutory Audit Activity No 105/2018 | [view] |
| ORDER No 340 of 30.06.2025 laying down the criteria underlying agreements or protocols with national higher education institutions or national and international professional bodies on granting exemptions from the test of theoretical knowledge included in the professional competence examination for holders of a bachelor’s or master’s degree or of a professional qualification recognised at national or international level | [view] |
For the attention of active statutory auditors who have not met their continuing professional education obligations for 2024
Dear members of the profession,
Between 24 May and 1 June 2025, under the delegation granted by ASPAAS, CAFR will organise an additional structured continuing professional education (FPCS) session for 2024, available on the Chamber’s e-learning platform.
Consequently, statutory auditors who did not meet their professional education obligations for 2024 by 31 December 2024 or in the period 17 March – 13 April 2025, in accordance with Article 4, may still complete their education between 24.05 and 01.06.2025.
!!! Statutory auditors who have carried out/are carrying out statutory audit engagements at public-interest entities as key audit partner or engagement quality control reviewer must, in addition to the 20 FPCS hours, complete 8 hours of specialised courses, in accordance with Article 4(8) of the Continuing Professional Education Rules issued by ASPAAS and the Continuing Professional Education Programme for 2024.
Yours sincerely,
ASPAAS
| ORDER No 300 of 07.05.2025 amending the Rules on theoretical training and practical training in statutory audit, approved by Order of the President of the Authority for the Public Oversight of Statutory Audit Activity No 150/2018 | [view] |
| ORDER No 287/2025 approving the fees and contributions payable by persons wishing to register for the traineeship, statutory audit trainees, statutory auditors and audit firms authorised in Romania or in another Member State, and third-country auditors and audit entities | [view] |
For the attention of: heads of public authorities and institutions in which the civil service positions provided for in Article 385(1) and (2) of Government Emergency Ordinance No 57/2019 on the Administrative Code, as subsequently amended and supplemented, are established, with the exception of those benefiting from special statutes
Good day,
Dear Madam, dear Sir,
Our cooperation so far in organising the National Competition and the results of the rounds held confirm the benefits of our joint effort to carry out public administration reforms.
Through this new recruitment process, we aim to attract professionals who will help strengthen Romania’s public administration, in line with the principles of meritocracy, competence, transparency and inclusion. To ensure effective promotion and attract as many valuable candidates as possible, cooperation with public authorities and institutions plays an essential role.
The competition for filling vacant central and territorial civil service positions is organised by the National Agency of Civil Servants at least twice a year (Article 11(2) of Annex 10 to Government Emergency Ordinance No 57/2019 on the Administrative Code, as subsequently amended and supplemented), on the basis of the recruitment plan in force when the national competition round is launched.
In this regard, we kindly ask you to support us by publishing and keeping on your institution’s website the banner available at this link; https://www.anfp.gov.ro/link-uri/logo-cn/
The material is provided in four sizes so that you can choose the one that best fits the available space. We also kindly ask you to attach to the banner a hyperlink to the portal dedicated to the national competition, available at https://concurs-national.anfp.gov.ro/
Thank you in advance for your cooperation!
Notice on sanctions for carrying out audit activity without an annual visa and for failing to meet the reporting deadline (15 May 2025)
The deadline for submitting the Annual Activity Report for 2024, for the purpose of obtaining the e-visa, is 15 May 2025, in accordance with Order of the President of ASPAAS No 383/2019 approving the Rules on granting the annual visa for carrying out statutory audit activity, as amended and supplemented.
The annual submission of activity reports (for the previous year) is mandatory even if you have had no activity.
Please note that, under Article 44 of Law No 162/2017, as updated in December 2024 by Government Emergency Ordinance No 137/2024, published in the Official Gazette No 1215 of 3 December 2024, the following acts constitute contraventions and are sanctioned:
(…)
- b) carrying out statutory audit activity without the annual endorsement issued by the competent authority;
(…)
- d) failure by statutory auditors and audit firms to meet reporting deadlines;
Activity reports are submitted using the ASPAAS reporting platform: raportare.aspaas.gov.ro
The documents required for reporting are available on the ASPAAS website: https://www.aspaas.gov.ro/raportare/
Position statement on the provision of services/carrying out statutory audit activity under Law No 162/2017, as updated, in conjunction with certain provisions of Government Emergency Ordinance No 109/2011 on the corporate governance of public enterprises and with the accounting regulations approved by Order of the Minister of Public Finance No 1802/2014 and Order of the Minister of Public Finance No 2844/2016, as amended and supplemented
ASPAAS is the competent authority for public-interest oversight of statutory audit and exercises its powers under Law No 162/2017 on the statutory audit of annual financial statements and consolidated annual financial statements and amending certain legal acts, as amended and supplemented.
Law No 162/2017, as amended and supplemented, sets and limits the competence of ASPAAS to regulating statutory audit activity and overseeing statutory auditors and audit firms, by ensuring the application, implementation and monitoring of compliance with legal acts adopted at European Union level, whether transposed into national law or directly applicable.
Accordingly, the legislation in force does not authorise ASPAAS to issue interpretations or position statements on the application of other legal acts, nor to resolve cases faced by various public/private law entities; the specific manner of meeting legal obligations is the responsibility of each entity.
ASPAAS and PCAOB signed a cooperation agreement to strengthen audit oversight
The President of the Authority for the Public Oversight of Statutory Audit Activity (ASPAAS or the “Competent Authority”) of Romania and the Chair of the Public Company Accounting Oversight Board (PCAOB) of the United States signed on Tuesday, 4 March 2025, a cooperation agreement on the exchange of information between the two authorities, in accordance with Commission Decision (EU) 2022/1297 of 22 July 2022 on the adequacy of the competent authorities of the United States of America pursuant to Directive 2006/43/EC of the European Parliament and of the Council, in compliance with the data protection provisions of Regulation (EU) 2016/679 and the national legislation in force.
The agreement provides for the exchange of information and the conduct of joint inspections, and is based on the recognition by the PCAOB and ASPAAS (the “Parties”) of the need for cooperation in matters related to the oversight of auditors subject to the joint oversight jurisdiction of both Parties.
“This partnership is an important step in ensuring the quality of statutory audit, strengthening confidence in the financial markets on the one hand and helping to increase trust in the Authority on the other, while also facilitating the exchange of expertise between the two institutions,” said Oana Georgiana STĂNILĂ, President of ASPAAS.
The PCAOB in the United States and ASPAAS in Romania each seek to improve the accuracy and reliability of audit reports, thereby protecting investors and helping to strengthen public confidence in the audit process, as well as investor confidence in their respective capital markets.
Cooperation, including through joint inspections, also aims to help the Parties determine the extent to which one of them may rely in the future on the oversight activities of the other with regard to auditors and audit firms within their shared jurisdiction.
The cooperation agreement is in line with Commission Decision (EU) 2022/1297 on the adequacy of the competent authorities of the United States of America.
The ASPAAS-PCAOB agreement will have effect during the period(s) in which a European Commission decision on the adequacy of the competent authorities of the United States of America is in force.
The agreement reflects the commitment of both parties to ensure a robust and effective regulatory framework designed to protect the public interest and support the development of a stable and transparent financial environment.
ASPAAS and PCAOB signed a cooperation agreement to strengthen audit oversight
The President of the Authority for the Public Oversight of Statutory Audit Activity (ASPAAS or the “Authority”) of Romania and the Chair of the Public Company Accounting Oversight Board (PCAOB) of the United States of America signed on Tuesday, 4 March 2025, a cooperation agreement on the exchange of information between the two authorities, in accordance with Commission Decision (EU) 2022/1297 of 22 July 2022 on the adequacy of the competent authorities of the United States of America pursuant to Directive 2006/43/EC of the European Parliament and of the Council, in compliance with the data protection provisions of Regulation (EU) 2016/679 and applicable national legislation.
The agreement provides for the exchange of information and the conduct of joint inspections, and is based on the recognition by the PCAOB and ASPAAS (the “Parties”) of the need for cooperation in matters related to the oversight of auditors subject to the joint regulatory jurisdiction of the Parties.
“This agreement represents an important step in ensuring the quality of statutory audit, strengthening confidence in the financial markets on the one hand and contributing to increasing trust in the Authority on the other, while also facilitating the exchange of expertise between the two institutions,” said Oana Georgiana STĂNILĂ, President of ASPAAS.
The PCAOB in the United States and ASPAAS in Romania each seek to improve the accuracy and reliability of audit reports, thereby protecting investors and helping to build public confidence in the audit process as well as investor confidence in their respective capital markets.
Cooperation, including through joint inspections, is also intended to help the Parties determine the extent to which one Party may rely in the future on the oversight activities of the other Party in relation to auditors and audit firms within their shared jurisdiction.
The cooperation agreement is in accordance with Commission Decision (EU) 2022/1297 on the adequacy of the competent authorities of the United States of America.
The ASPAAS-PCAOB agreement will have effect during the period(s) in which a European Commission adequacy decision regarding the competent authorities of the United States is also in force.
The agreement reflects the commitment of both parties to ensure a robust and effective regulatory framework designed to protect the public interest and support the development of a stable and transparent financial environment.
Please be informed that Order of the President of the Authority for the Public Oversight of Statutory Audit Activity No 185/28.02.2025 amending and supplementing the Rules on the continuing professional education of statutory auditors approved by Order of the President of the Authority for the Public Oversight of Statutory Audit Activity No 90/2018 has been published in the Official Gazette of Romania, Part I, No 195 of 6 March 2025.
The content can be viewed here.
For the attention of active statutory auditors who have not met their professional education obligations for 2024
Dear members of the profession,
Between 17 March and 13 April 2025, under the delegation granted by ASPAAS, CAFR will organise an additional structured continuing professional education (FPCS) session for 2024, available on the Chamber’s e-learning platform.
Statutory auditors who did not meet their professional education obligations for 2024 by 31 December 2024 may complete the courses in the period 17 March – 13 April 2025.
Important!
If you completed 2024 structured courses on the e-learning platform between 1 January and 16 March 2025, these courses are NOT taken into account for the granting of the ASPAAS e-visa; therefore, those courses must be repeated in the additional session: 17 March – 13 April 2025.
Please note that Order of the President of the Authority for the Public Oversight of Statutory Audit Activity No 184/28.02.2025 approving the Rules on carrying out inspections of statutory auditors and audit firms performing statutory audit activities and assurance of annual and consolidated sustainability reporting has been published in the Official Gazette of Romania, Part I, No 188 of 4 March 2025.
On the date the above order entered into force, Order of the ASPAAS President No 166/2018 approving the Rules on carrying out inspections of statutory auditors and audit firms performing statutory audit activities, published in the Official Gazette of Romania, Part I, No 922 of 1 November 2018, as subsequently amended and supplemented, and any other rules issued for its application were repealed.
The content can be viewed here.
| ANNOUNCEMENT ON THE PUBLICATION OF LAW 162_AF_FA_g | [view] |
| ANNOUNCEMENT ON THE PUBLICATION OF LAW 162_trainees (002) | [view] |
The Authority for the Public Oversight of Statutory Audit Activity (ASPAAS) is the competent authority for the public oversight of statutory audit and exercises its powers under Law 162/2017. ASPAAS is a public institution with legal personality, whose role is to ensure public oversight in line with the principles of Directive 2006/43/EC, as subsequently amended and supplemented, ensuring the application, implementation and monitoring of compliance with the legal acts issued at European Union level, transposed into national law or directly applicable, in the areas covered by that law. ASPAAS operates under the Ministry of Finance.
