ANNOUNCEMENTS / COMMUNICATIONS – PROFESSIONAL COMPETENCE EXAMINATION
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 professional competence examination will take place in October–November 2025 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, updated as at 19 August 2025, and with Order of the President of ASPAAS No 425/2020 delegating the task of organising the professional competence examination, as amended and supplemented.
Schedule of the professional competence examination:
Registration period: 22 September – 3 October 2025;
Theoretical test (P1), “Theoretical knowledge test”: 31 October 2025;
Practical test (P2), “Test of the practical application of theoretical knowledge”: 21 November 2025.
All information on the conduct of the 2025 professional competence examination is available on the CAFR website at the following link: https://www.cafr.ro/anunt-cu-
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/
The final results of the professional competence examination, November 2024 session, have been published on the CAFR website and can be consulted at the following link: examen-de-competenta-profesionala-2024 | CAFR
The professional competence examination will take place in November 2024 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, updated as at 23 November 2020, and with Order of the President of ASPAAS No 425/2020 delegating the task of organising the professional competence examination, as amended and supplemented.
Schedule of the professional competence examination:
Registration period: 30 September – 11 October 2024;
Theoretical test (P1), “Theoretical knowledge test”: 1 November 2024;
Practical test (P2), “Test of the practical application of theoretical knowledge”: 22 November 2024.
Further information on the conduct of the professional competence examination will be published on the CAFR and ASPAAS websites in due course.
The final results of the professional competence examination, May–June 2023 session, have been published on the CAFR website and can be consulted at the following link: https://www.cafr.ro/wp-content/uploads/2023/06/REZULTATE-FINALE-ex-competenta-de-afisat_23_06_23.pdf
The list of candidates who will sit test 2 of the professional competence examination – May–June 2023 session has been published on the CAFR website and can be consulted at the following link: https://www.cafr.ro/wp-
Notice on the organisation of the professional competence examination – May–June 2023 session
The professional competence examination will take place in May–June 2023 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, updated as at 23 November 2020, and with Order of the President of ASPAAS No 425/2020 delegating the task of organising the professional competence examination, as amended and supplemented.
For more details, please follow this link.
Dear candidates,
Please note that the the following has been published on the CAFR website: the notice on the organisation of the second test of the professional competence examination, April–May 2021 session.
The information is available at the following link.
The results of test I of the competence examination, April–May 2021 session, were published on the CAFR website on 12.04.2021 at 15:30 and can be consulted at the following link:
Dear candidates,
Please note that the List of candidates registered for the professional competence examination, April–May 2021 session session, has been published on the CAFR website at the link below.
The professional competence examination will take place in April–May 2021 and will be organised by the Chamber of Financial Auditors of Romania (CAFR) under delegation, 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 amended and supplemented, and with Order of the President of ASPAAS No 425/2020 delegating the task of organising the professional competence examination.
For more details, please follow this link
