DISCIPLINARY PROCEDURE

(1) Any interested person may submit to ASPAAS a written and reasoned complaint concerning administrative offences committed by statutory auditors and audit firms in Romania in the situations provided for in Article 83(10). ASPAAS may also act on its own initiative in respect of such offences.

(2) The conduct of the disciplinary procedure and any other matters relating to the resolution of the disciplinary case are governed by the Rules of the Disciplinary Committee.

(3) ASPAAS requests information from CAFR or from any other professional body of which the statutory auditor or audit firm against whom the complaint is made is a member, whenever necessary.

(4) In the case of administrative offences committed by the persons listed in Article 83(10)(c), membership of the CAFR Council or the status of other elected members or holders of positions in the management structures of CAFR must be held either at the time the offence was committed or at the time the offence was reported. Loss of membership after the offence was committed or reported does not change the competence to resolve the complaint.

(5) Where membership of the CAFR Council or the status of other elected members or holders of positions in the management structures of CAFR is acquired after the offence was reported, ASPAAS is competent to resolve the complaint. Loss of that status before ASPAAS resolves the complaint does not change the competence established under this paragraph.

(6) A disciplinary complaint is resolved within one year from the date of its registration, but no later than 3 years from the date on which the administrative offence was committed.

(7) Orders of the President of ASPAAS resolving disciplinary complaints may be challenged before the competent administrative court, without the need for a prior complaint, within 30 days from the date of notification.

(8) An appeal lodged under paragraph (7) and notified in accordance with Article 201(1) of Law No 134/2010 on the Code of Civil Procedure, republished, as amended, suspends the enforcement of the administrative sanction.