ANNOUNCEMENTS / COMMUNICATIONS – WITHDRAWAL
Withdrawal from the profession is carried out in accordance with Order of the President of ASPAAS No 87/2018, as amended and supplemented.
Therefore, to withdraw, you must be up to date with your obligations towards ASPAAS, namely the 2019, 2020 and 2021 good repute declarations, the reports for the years before the application (2018, 2019, 2020, 2021, 2022) and the 2023 liquidation report. These are submitted on the ASPAAS reporting platform: https://www.aspaas.gov.ro/raportare/ . For non-active statutory auditors, the report is simplified and includes the document attesting the incompatibility status.
HOWEVER, if your email address does not appear in the Public Electronic Register of statutory auditors (PER), it means you have not yet updated it (available on our website here: https://www.aspaas.gov.ro/registrul-public-electronic/). To do so, you should have submitted Annex 4 to Order of the President of ASPAAS No 105/2018 – Declaration on classification as an active or non-active statutory auditor (the deadline for this declaration was 19.10.2018) – which you can download here: https://www.aspaas.gov.ro/registrul-public-electronic/formulare-utile/ . Once Annex 4 to Order of the President of ASPAAS No 105/2018 has been submitted (in original or with a certified electronic signature – e.g. DigiSign, CertSign – in line with Article 18 of Law No 162/2017), your email address can be entered in the PER and you will be able to access your account, following the instructions published on the ASPAAS website, in order to submit the mandatory reports.
The file for withdrawal of authorisation as a statutory auditor must contain the following documents:
– the standard withdrawal application; – a declaration on own responsibility regarding any disciplinary, administrative or criminal record, as amended by Order No 494/2019; – a declaration on own responsibility that you have submitted on the online platform the report on the activity carried out up to the date of the application for withdrawal of authorisation, in accordance with Order No 494/2019; – the original authorisation certificate issued by CAFR (or, if you no longer have it, a duplicate or a newspaper notice stating that it has been lost).
You can download the above documents here: https://www.aspaas.gov.ro/retragerea-autorizarii/formulare-utile/ . They (except the CAFR certificate) may be sent by email only if you can sign them with a certified electronic signature. If you do not have an electronic signature, all documents must be sent by post/courier or submitted at the ASPAAS headquarters.
“Withdrawal from the profession is carried out in accordance with Order of the President of ASPAAS No 87/2018, as amended and supplemented (https://www.aspaas.gov.ro/wp-content/uploads/2020/08/ORDIN-Nr-87-actualizat.pdf).
Therefore, an audit firm’s authorisation is withdrawn only if it is to be deregistered from the Trade Register or no longer meets the conditions under which it was authorised (in accordance with Article 3 of Law No 162/2017: https://www.aspaas.gov.ro/wp-content/uploads/2020/12/Lege-162-din-2017-ACTUALIZATA.pdf).
The file for withdrawal of authorisation must contain the following documents: – the standard withdrawal application; – a declaration on own responsibility regarding any disciplinary, administrative or criminal record, as amended by Order No 494/2019; – a declaration on own responsibility that you have submitted on the online platform the report on the activity carried out up to the date of the application for withdrawal of authorisation, in accordance with Order No 494/2019; – the original authorisation and registration orders issued by the President of ASPAAS / the authorisation certificate issued by CAFR (or, if you no longer have it, a duplicate or a newspaper notice stating that it has been lost).
You can download the above documents here: https://www.aspaas.gov.ro/autorizare-retragerea-autorizarii/formulare-utile/ (forms 5b, 6b and 4b respectively).
The documents (except the CAFR certificate) may be sent by email only if you can sign them with a certified electronic signature. If you do not have an electronic signature, all documents must be sent by post/courier or submitted in person at the ASPAAS Registry.”
