ANNOUNCEMENTS / COMMUNICATIONS – PER

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 application of the above: – for a change in active/non-active auditor status, submit 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).

The responsible ASPAAS staff review the notification and supporting documents and may request clarifications or additional supporting documents. Where the documents justify the requested changes, the responsible ASPAAS staff 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 amended and supplemented. Cases of force majeure are exempt from this provision.

Dear members of the profession,

In accordance with Article 17(1) of Law No 162/2017 on the statutory audit of annual financial statements and consolidated annual financial statements and amending certain legal acts, which provides that “where the information in the Public Electronic Register changes, statutory auditors and audit firms must notify ASPAAS within 30 days of the change”, and

having regard to Articles 15 and 16 of the above Law, please check the data entered in the PUBLIC ELECTRONIC REGISTER (PER)and, if you find any errors, send ASPAAS the form Notification for updating data (Annex No 3 to Order of the President of ASPAAS No 105/2018) in order to update the existing data in the PER.

 When completing the above form, please bear in mind the following:

  • The terms address, professional address and postal address mean the professional address, which may differ from the home address;
  • The phrase “associated as a partner or otherwise” means partner/shareholder or collaborator and NOT audit partner/key audit partner. Audit/key audit partners are declared annually in the activity report on the ASPAAS reporting platform;
  • Update the information on the type of association or collaboration, namely Employee; Collaborator; Partner/Shareholder, that statutory auditors have with the audit firms in which they work, as follows:

1 – statutory auditors employed by or collaborating with audit firms; 2 – partners/shareholders of audit firms, whether or not they are statutory auditors; 3 – directors of audit firms, whether or not they are statutory auditors; 4 – the professional addresses of partners and directors of audit firms who are not auditors.

Important!

  1. Under Article 17(3) of Law No 162/2017, failure to notify changes within 30 days may lead to the initiation of the administrative procedure. Cases of force majeure are exempt from this provision.
  1. The notification for updating data can be downloaded here: www.aspaas.gov.ro/registrul-public-electronic/formulare-utile/. It is sent by email to: office@aspaas.gov.ro, with a certified electronic signature, or in original to the ASPAAS headquarters (in person/post/courier).
  1. Statutory auditors practising in Romania as sole practitioners must submit their tax registration certificate to ASPAAS.

Any change to the data under which you are registered in the Public Electronic Register of statutory auditors and audit firms (PER) is notified by sending ASPAAS the standard form Notification for updating data (Annex 3 to Order of the President of ASPAAS No 105/2018). It may be sent by email only if signed with a certified electronic signature. Otherwise, it must be brought to the ASPAAS Registry or sent by post/courier with a handwritten signature. Supporting documents, where applicable, must be attached to the Notification.

“Non-active members are auditors who, by law, may not carry out financial audit activity for reasons such as incompatibility of functions, conflicts of interest, etc.

The mere absence of activity because you have no active audit engagements gives you the status of active auditor without activity; however, the legal exemptions granted to non-active members do not apply to this category.”