REPORTING ANNOUNCEMENTS
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, 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 in 2023 had the status of activeauditor, and all audit firms, must submit on the ASPAAS online reporting platform (available at https://raportare.aspaas.gov.ro/) their activity reports for 2023 by 15 May 2024at the latest, in order to obtain the annual e-visa (valid until 30 June 2025).
Likewise, statutory auditors who in the year preceding the reporting year had the status of non-active statutory auditor must submit the supporting document attesting their situation of incompatibility on the online platform by 15 May each year.
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.
Please also note that the following information has been introduced in the structure of the 2023 activity report compared with the 2022 activity report:
– a new annex has been added: “Annex 4 – List of non-PIE statutory audit engagements” (for statutory auditors and audit firms that carried out non-PIE statutory audit activity), which must include the following information: name of the audited entity; tax identification number (CUI) of the audited entity; duration of the engagement (number of years) for each audited entity; number of persons involved in the statutory audit engagement, including the key audit partner, for each audited entity; revenue from statutory audit services to non-PIE entities for each audited entity; revenue from non-audit services to statutory audit clients for each audited entity; whether the audited entity has an internal audit function (Article 65(7) of Law No 162/2017); – 3 new columns have been added to “Annex 3. List of statutory audit engagements at public-interest entities” (for statutory auditors and audit firms that carried out PIE statutory audit activity), which must include the following information: number of persons involved in the statutory audit engagement, including the key audit partner; whether the entity complies with Article 65(1) of Law No 162/2017 on having an audit committee; whether the entity has an internal audit function (Article 65(7) of Law No 162/2017).
Please note that, due to maintenance work on the ASPAAS reporting platform, reports cannot be submitted between 18 December 2023 and 3 January 2024. Other actions will still be possible, such as downloading the e-visa or viewing reports îreviously uploaded.
Thank you for your understanding!
Yours sincerely,
The ASPAAS Team
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 2022, and all audit firms must submit on the ASPAAS online reporting platform (available at https://raportare.aspaas.gov.ro/) their activity reports for 2022 by 15 May 2023 at the latest, in order to obtain the annual e-visa (valid until 30 June 2024).
Likewise, statutory auditors who had non-active status in the year preceding the reporting year must submit the supporting document attesting their situation of incompatibility on the online platform by 15 May each year.
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.
Please also note that structured continuing professional education (FPCS) for 2022 is completed online on the CAFR e-learning platform between 8 November 2022 and 15 May 2023.
Important! After this date, courses viewed on the CAFR platform will no longer count as FPCS hours for 2022 for the purpose of granting the e-visa!
The minimum annual FPCS hour requirements for active statutory auditors are as follows:
- a) in the field of “Audit” – at least 10 hours/year, of which at least 8 hours in statutory audit;
- b) in the field of “Values, Ethics and Professional Attitude” – at least 4 hours/year;
- c) in fields other than those specified in points a) and b) – at least 6 hours/year.
Statutory auditors who carry out statutory audit engagements at public-interest entities as key audit partner or engagement quality control reviewer must, in addition to the 20 hours/year, complete specialised courses of at least 8 hours/year, in accordance with the Continuing Professional Education Programme.
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 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).
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.
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.
