REPORTING

The reporting platform is available at the following address: raportare.aspaas.gov.ro

The annual e-visa for carrying out statutory audit activity is granted to statutory auditors who meet all of the following conditions:

a) compliance with the authorisation conditions in force when the authorisation was obtained, and with the conditions for registration in the Public Electronic Register of statutory auditors and audit firms applicable at the time of registration; b) compliance with the good repute criteria and submission on the platform of the declaration of compliance with the good repute criteria, signed by hand or with a qualified electronic signature; c) completion of professional education in accordance with ASPAAS regulations and submission on the online platform of the annual declaration of compliance with the continuing professional education obligation, signed by hand or with a qualified electronic signature; d) submission on the online platform of the annual report, with all mandatory fields completed, in the format approved by the President of ASPAAS; e) submission on the online platform of the declaration on own responsibility, signed by hand or with a qualified electronic signature, confirming knowledge and fulfilment of the conditions for obtaining the e-visa under these rules (Annex No 4); f) fulfilment of all obligations towards the competent authority, ASPAAS.

All statutory auditors who had active status in the year preceding the reporting year, and all audit firms, must submit the annual report on the online platform by 15 May each year in order to obtain the annual e-visa. The detailed information  referred to in Article 17(4) and (5) of Order No 383/2019 is the information contained in Annex 3 and Annex 4 of the Annual Report. All other sections of the Report constitute  summary information.

Likewise, statutory auditors who had non-active status in the year preceding the reporting year must submit on the online platform, by 15 May each year, the supporting document attesting their situation of incompatibility.

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 visa 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/

Dear members of the profession,

Please be advised that the ASPAAS reporting platform is available for uploading annual activity reports.

Please note that the new format of the annual activity report (for 2021) also includes the two mandatory annual declarations (on good repute and on continuing professional education).

We reiterate that, in accordance with Article 12(1) of the    Rules on granting the annual visa for carrying out statutory audit activity,  approved by Order of the President of ASPAAS No 383/2019, as amended and supplemented,  all statutory auditors  who had active status in 2021, and  all audit firms must submit  on the ASPAAS online reporting platform (available at:  https://raportare.aspaas.gov.ro/)  their activity reports for 2021,  by 15 May 2022 at the latest, in order to obtain the annual e-visa (valid until  30 June 2023).

Statutory auditors and audit firms that have not yet uploaded their activity reports and declarations for 2018–2020 on the online platform are reminded that these must be uploaded as soon as possible, in the old reporting format, in the dedicated sections.

We emphasise that, in accordance with Article 18 of the  Rules on granting the annual visa for carrying out statutory audit activity, failure to comply with the legal provisions entails administrative or contravention liability, as the case may be.

Dear members of the profession,

Please be advised that, in accordance with Article 12(1) of the    Rules on granting the annual visa for carrying out statutory audit activity,  approved by Order of the President of ASPAAS No 383/2019, as amended and supplemented,  all statutory auditors  who had active status in 2020, and  all audit firms must submit  on the ASPAAS online reporting platform (available at  https://raportare.aspaas.gov.ro/)  their activity reports for 2020,  by 15 May 2021 at the latest, in order to obtain the annual e-visa (valid until  30 June 2022).

!!! IMPORTANT

Statutory auditors and audit firms that upload their activity reports (for 2020) after 15 May 2021 will not receive the e-visa for carrying out audit activity!

Please also remember to submit on the online reporting platform, in the separate Declarations section, the declaration of compliance with the professional education obligations for 2020 and the declaration of compliance with the good repute criteria for 2021!

The deadline for uploading the declarations  is the same as the deadline for submitting the reports, namely  15 May 2021 at the latest!

We emphasise that, in accordance with Article 18 of the  Rules on granting the annual visa for carrying out statutory audit activity, failure to comply with the legal provisions indicated entails administrative or contravention liability, as the case may be.