| Order of the President of ASPAAS No 87/2018 approving the Rules on the authorisation of statutory auditors and audit firms in Romania, the authorisation of statutory auditors/recognition of audit firms from other Member States, and the withdrawal and regaining of authorisation, as amended and supplemented |
https://legislatie.just.ro/Public/DetaliiDocument/217034 |
| Order of the President of ASPAAS No 88/2018 approving the Rules on the suspension of the activity of statutory auditors and audit firms, as amended and supplemented |
https://legislatie.just.ro/Public/DetaliiDocumentAfis/204254 |
| Order of the President of ASPAAS No 90/2018 approving the Rules on the continuing professional education of statutory auditors, as amended and supplemented |
https://legislatie.just.ro/Public/DetaliiDocument/204410 |
| Order of the President of ASPAAS No 105/2018 approving the Rules on the registration of statutory auditors and audit firms in the Public Electronic Register of Statutory Auditors and Audit Firms, as amended and supplemented |
https://legislatie.just.ro/Public/DetaliiDocumentAfis/205022 |
| Order of the President of ASPAAS No 135/2018 approving the Rules on the organisation and conduct of the professional competence examination, as amended and supplemented |
https://legislatie.just.ro/Public/DetaliiDocumentAfis/232321 |
| Order of the President of ASPAAS No 150/2018 approving the Rules on theoretical training and practical traineeship in statutory audit, as amended and supplemented |
https://legislatie.just.ro/Public/DetaliiDocument/206248 |
| Order of the President of ASPAAS No 266/2018 approving the Rules on reporting to the Authority for the Public Oversight of Statutory Audit Activity breaches of the regulations in the field of statutory audit, as amended and supplemented |
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| Order of the President of ASPAAS No 270/2020 establishing the standard form of the Report on the finding and sanctioning of contraventions |
https://legislatie.just.ro/Public/DetaliiDocument/227828 |
| Order of the President of ASPAAS No 273/2020 approving the Rules on conducting investigations in order to detect, correct and prevent the inadequate performance of statutory audit |
https://legislatie.just.ro/Public/DetaliiDocumentAfis/228009 |
| Order of the President of ASPAAS No 123/2022 on the composition of the Audit Committee, as amended and supplemented |
https://legislatie.just.ro/public/DetaliiDocument/254656 |
| Order of the President of ASPAAS No 184/2025 approving the Rules on conducting inspections of statutory auditors and audit firms carrying out statutory audit activities and assurance of annual and consolidated sustainability reporting |
https://legislatie.just.ro/Public/DetaliiDocumentAfis/295136 |
| Order of the President of ASPAAS No 287/2025 approving the fees and contributions payable by persons wishing to enrol in the traineeship, trainees in statutory audit, statutory auditors and audit firms authorised in Romania or in another Member State, and third-country auditors and audit entities, as amended and supplemented |
https://legislatie.just.ro/Public/DetaliiDocumentAfis/297049 |
| Order of the President of ASPAAS No 324/2025 approving the Rules on the good repute of trainees in statutory audit and/or sustainability reporting assurance, statutory auditors and audit firms |
https://legislatie.just.ro/Public/DetaliiDocument/298878 |
| Order of the President of ASPAAS No 329/2025 approving the Rules establishing the situations in which Article 39 of Law No 162/2017 on the statutory audit of annual financial statements and consolidated annual financial statements and amending certain legal acts applies, as amended and supplemented |
https://legislatie.just.ro/Public/DetaliiDocumentAfis/300098 |
| Order of the President of ASPAAS No 340/2025 establishing the criteria for concluding agreements or protocols with national higher education institutions or national and international professional bodies on granting exemptions from the test of theoretical knowledge included in the professional competence examination for holders of a bachelor’s or master’s degree or of a nationally or internationally recognised professional qualification, as amended and supplemented |
https://legislatie.just.ro/Public/DetaliiDocument/299605 |
| Order of the President of ASPAAS No 315/2026 adopting International Standard on Auditing 600 (Revised), Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) |
https://legislatie.just.ro/Public/DetaliiDocument/308007 |
| Order of the President of ASPAAS No 383/2019 approving the Rules on granting the annual endorsement for the exercise of statutory audit activity, as amended and supplemented |
https://legislatie.just.ro/Public/DetaliiDocumentAfis/245715 |
| Order of the President of ASPAAS No 389/2025 delegating the tasks relating to the translation and publication of the Handbook of the International Code of Ethics for Professional Accountants, the International Standards on Auditing and the International Standards on Sustainability Assurance |
https://legislatie.just.ro/Public/FormaPrintabila/00000G2Q9F3HKYJAVNQ1F4YX1V6CG0FW |
| Order of the President of ASPAAS No 393/2020 approving the Rules on the oversight and monitoring of the performance of delegated tasks, as amended and supplemented |
https://legislatie.just.ro/Public/DetaliiDocument/233706 |
| Order of the President of ASPAAS No 481/2025 renewing the delegation of the task of organising the professional competence examination |
https://legislatie.just.ro/Public/DetaliiDocument/304860 |
| Order of the President of ASPAAS No 482/2025 renewing the delegation of the task of organising continuing education programmes |
https://legislatie.just.ro/Public/DetaliiDocument/304844 |
| Order of the President of ASPAAS No 499/2022 adopting the Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements – 2020 Edition (IAASB Handbook) |
https://legislatie.just.ro/Public/DetaliiDocument/263024 |
| Order of the President of ASPAAS No 722/2021 approving the Rules of the Disciplinary Committee of the Authority for the Public Oversight of Statutory Audit Activity |
https://legislatie.just.ro/Public/FormaPrintabila/00000G0CNXV1NSVV5TK1YOSX4L0S3QSH |
