AUTHORISATION AND REGISTRATION
Statutory audits are carried out by statutory auditors or audit firms
– that are authorised in Romania in accordance with Law No 162/2017,
– that become members of the Chamber of Financial Auditors of Romania (CAFR), in accordance with the law, and
– that are registered in the Public Electronic Register provided for in Article 14 of Law No 162/2017, as amended and supplemented, under the conditions laid down by law and by the regulations of the Authority for the Public Oversight of Statutory Audit Activity (ASPAAS).
Registration in the Public Electronic Register of statutory auditors and audit firms from Romania and other Member States is carried out on the basis of proof of payment of the fee in accordance with Order of the President of ASPAAS No 287/2025, available on the left under Regulations.
Fees are paid into the ASPAAS account, Tax Identification Number (CUI) 24762322, IBAN: RO97TREZ70520G365000XXXX opened at the State Treasury, Sector 5, Bucharest.
As regards sustainability reporting assurance :
Statutory auditors authorised before 1 January 2026who wish to have this entry recorded in the Public Electronic Register must meet the following conditions:
- they submit the application set out in Annex 5 (available under USEFUL FORMS in the Public Electronic Register section), requesting authorisation to carry out sustainability reporting assurance;
- they have attended professional training courses of at least 18 hours in order to acquire the knowledge necessary for sustainability reporting and sustainability reporting assurance, including in the following areas:
- a) legal requirements and standards relating to the preparation of annual and consolidated sustainability reporting;
- b) sustainability analysis;
- c) due diligence processes with regard to sustainability matters;
- d) legal requirements and assurance standards for sustainability reporting referred to in Article 32^1 of Law No 162/2017, as amended and supplemented.
The knowledge in the field of sustainability referred to in point b) is acquired through continuing professional education programmes organised or recognised by ASPAAS, or by CAFR where the task has been delegated. Courses attended from 2023 onwards are valid and recognised.
Statutory auditors authorised after 1 January 2026who also wish to be authorised for sustainability reporting assurance must complete an additional practical traineeship of at least eight months (in the areas provided for in Article 9(3) of Law No 162/2017, as amended and supplemented) by participating in sustainability reporting assurance engagements.
After passing the professional competence examination, in order to be registered accordingly in the Public Electronic Register, they shall submit to ASPAAS the application set out in Annex 5 (available under USEFUL FORMS in the Public Electronic Register section).
Audit firms wishing to carry out sustainability reporting assurance must meet the condition that at least one auditor carrying out activity on behalf of the audit firm is recorded in the Public Electronic Register as authorised to carry out sustainability reporting assurance.
