ANNOUNCEMENTS / COMMUNICATIONS – PROFESSIONAL EDUCATION
For the attention of active statutory auditors who have not met their continuing professional education obligations for 2024
Dear members of the profession,
Between 24 May and 1 June 2025, under the delegation granted by ASPAAS, CAFR will organise an additional structured continuing professional education (FPCS) session for 2024, available on the Chamber’s e-learning platform.
Consequently, statutory auditors who did not meet their professional education obligations for 2024 by 31 December 2024 or in the period 17 March – 13 April 2025, in accordance with Article 4, may still complete their education between 24.05 and 01.06.2025.
!!! Statutory auditors who have carried out/are carrying out statutory audit engagements at public-interest entities as key audit partner or engagement quality control reviewer must, in addition to the 20 FPCS hours, complete 8 hours of specialised courses, in accordance with Article 4(8) of the Continuing Professional Education Rules issued by ASPAAS and the Continuing Professional Education Programme for 2024.
Yours sincerely,
ASPAAS
Please be informed that Order of the President of the Authority for the Public Oversight of Statutory Audit Activity No 185/28.02.2025 amending and supplementing the Rules on the continuing professional education of statutory auditors approved by Order of the President of the Authority for the Public Oversight of Statutory Audit Activity No 90/2018 has been published in the Official Gazette of Romania, Part I, No 195 of 6 March 2025.
The content can be viewed here.
For the attention of active statutory auditors who have not met their professional education obligations for 2024
Dear members of the profession,
Between 17 March and 13 April 2025, under the delegation granted by ASPAAS, CAFR will organise an additional structured continuing professional education (FPCS) session for 2024, available on the Chamber’s e-learning platform.
Statutory auditors who did not meet their professional education obligations for 2024 by 31 December 2024 may complete the courses in the period 17 March – 13 April 2025.
Important!
If you completed 2024 structured courses on the e-learning platform between 1 January and 16 March 2025, these courses are NOT taken into account for the granting of the ASPAAS e-visa; therefore, those courses must be repeated in the additional session: 17 March – 13 April 2025.
Dear members of the profession,
Please be advised that structured continuing professional education (FPCS) for 2024 is completed online on the CAFR e-learning platform in the period 21 August 2024 – 31 December 2024.
The education programme is available on the ASPAAS and CAFR websites.
Instructions for taking the courses are available on the CAFR website.
Important!
After this date, courses viewed on the platform will no longer count as FPCS hours for 2024 for the purpose of granting the e-visa!
Dear members of the profession,
Please be advised that structured professional education for 2024 (FPCS)will be organised by CAFR under delegation in the period June – December 2024, in accordance with the continuing professional education programme (PFPC) approved by ASPAAS.
The Continuing Professional Education Programme (PFPC) for 2024 is available on the ASPAAS website: https://www.aspaas.gov.ro/formare-profesionala-continua/programul-de-formare-continua-pfpc/
Accordingly, please note that, between 7 and 17 June 2024, CAFR is organising 4 FPCS courses, accessible via the ZOOMplatform, according to the schedule below:
7 June 2024: „Requirements for the application of IFRS 9, financial instruments” Lecturer: Gabriela Andrei
ZOOM link: https://us06web.zoom.us/j/89761625217
Time: 9:30 – 11:30 Webinar ID: 897 6162 5217
12 June 2024: „Assessment of IT systems used in financial reporting” Lecturer: Dorin Roșculete
ZOOM link: https://us06web.zoom.us/j/86829093136
Time: 10:00 – 12:00 Webinar ID: 868 2909 3136
13 June 2024: „Internal procedures of the audit firm on anti-money laundering (AML)/countering the financing of terrorism (CFT): identifying and classifying risks” Lecturer: Laura Vorniceanu
ZOOM link: https://us06web.zoom.us/j/89689225870
Time: 10:00 – 12:00 Webinar ID: 896 8922 5870
17 June 2024: „Independence issues in audit and review engagements: rotation, non-audit services, fees, PIE-specific implications” Lecturer: Daniela Ștefănuț
ZOOM link: https://us06web.zoom.us/j/89444525711
Time: 10:00 – 12:00 Webinar ID: 894 4452 5711
For the attention of active statutory auditors who have not met their professional education obligations for 2023
Dear members of the profession,
Between 15 March and 15 April 2024, under the delegation granted by ASPAAS, CAFR will organise an additional structured continuing professional education (FPCS) session for 2023, available on the Chamber’s e-learning platform.
Statutory auditors who did not meet their professional education obligations for 2023 by 31 December 2023 may complete the courses in the period 15 March – 15 April 2024.
| Continuing Professional Education Programme for 2023 – structured CPE component | [view] |
Structured continuing professional education (FPCS) for 2023
Dear members of the profession,
Please be advised that structured continuing professional education (FPCS) for 2023 is completed online on the CAFR e-learning platform between 4 September 2023 and 31 December 2023.
The education programme is available on the ASPAAS and CAFR websites.
Instructions for taking the courses are available on the CAFR website.
Important!
After this date, courses viewed on the platform will no longer count as FPCS hours for 2023 for the purpose of granting the e-visa!
For the attention of active statutory auditors who have not met the structured continuing professional education obligation for 2022
Dear members of the profession,
Between 8 November 2022 and 15 May 2023, in accordance with the Rules on the continuing professional education of statutory auditors, approved by Order of the President of ASPAAS No 90/2018, as amended and supplemented, and with the Continuing Professional Education Programme (PFPC) for 2022, available at: https://www.cafr.ro/pregatire-profesionala/, and https://www.aspaas.gov.ro/wp-content/uploads/2022/11/Program-pregatire-continua-auditori-2022.pdf, under the delegation granted by ASPAAS, CAFR organised the structured continuing professional education (FPCS) courses for 2022 via its e-learning platform.
Following numerous requests from active statutory auditors seeking to obtain the annual e-visa granted by ASPAAS, an additional FPCS session will be organised in the period 26 June – 15 August 2023, via the CAFR e-learning platform.
Important!
For statutory auditors who completed courses between 16 May and 25 June 2023,: these courses are NOT taken into account for the granting of the e-visa by ASPAAS; the courses must therefore be taken during the additional session (26 June – 15 August 2023).
In accordance with the Rules on the continuing professional education of statutory auditors, we remind you that FPCS for 2022 comprises 28 hours of structured continuing professional education, as follows:
- Statutory auditors registered in the PER as active statutory auditors must complete at least 20 FPCS hours each year, in the fields set by the Continuing Professional Education Programme for 2022, as follows:
| A1 (Statutory audit) | Audit of non-profit entities |
| A1 (Statutory audit) | The European directive on non-financial information (CSRD) and the draft reporting standards developed by EFRAG: general principles, requirements, double materiality |
| A1 (Statutory audit) | ISA 320 on materiality, with applications in statutory audit engagements |
| A1 (Audit) | Approach to onerous contracts in statutory audit engagements |
| C.1 (ISQM) | Risk-based internal audit practice; recommendations for improving existing processes |
| C.2 (Ethics) | The firm’s risk-based quality management process, setting objectives and responses to those risks |
| A5 (Taxation) | Code of Ethics – changes to the international independence standards |
| A2 (Accounting) | 2022 tax updates relevant to auditors |
| A2 (Accounting) | IFRS 15 Revenue from Contracts with Customers |
| A1 (Statutory audit) | Audit of related parties |
Important!!!
- 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 minimum FPCS requirement of 20 hours/year, complete additional specialised courses of at least 8 hours/year, as follows:
| IV 1 (Statutory audit) | Application of IFRS 2 Share-based Payment |
| IV 1 (Regulations) | Audit of anti-money laundering activities (AML audit) – new challenges in audit practice relevant to PIEs |
| IV 2 (Statutory audit) | International and national accounting regulations on investment property |
| IV 2 (Statutory audit) | Implementation of ISQM and ISA 220 from the perspective of public-interest entities |
Dear members of the profession,,
Please be advised that structured continuing professional education (FPCS) for 2022 is completed online on the CAFR e-learning platform in the period 8 November 2022 – 15 May 2023.
The education programme is available on the ASPAAS website and can be viewed here, as well as on the CAFR website. Instructions for taking the courses are available on the website cafr.ro, here: Instructions for viewing CAFR professional education courses 2022
Important!
After this date, courses viewed on the platform will no longer count as FPCS hours for 2022 for the purpose of granting the e-visa!
Dear members of the profession,
Please be advised that between 20 June and 7 August 2022 an additional structured continuing professional education (FPCS) session for 2021will take place, organised under delegation by the Chamber of Financial Auditors of Romania (CAFR), in accordance with the Professional Education Programme approved by ASPAAS.
ASPAAS
“The activity report, as well as the Declaration of good repute and the Declaration on continuing professional education completed, are uploaded each year on the ASPAAS reporting platform in the designated section. It can be accessed from here: https://www.aspaas.gov.ro/raportare/ . Documents sent to the ASPAAS headquarters or by email are not taken into account.
Starting with the 2021 report, the two declarations have been included in the report itself.
Please make sure that you have completed the declarations correctly and in full. To this end, please do not modify, add to or shorten the text of the standard forms made available on the ASPAAS website; complete/tick/circle only the sections that apply to you, leaving the remaining sections blank or unticked.
As regards the declaration on continuing professional education, we reiterate the following:
– Certificates of attendance or any other supporting documents must be scanned into a single PDF together with the above declaration, as the platform does not support uploading two or more documents at the same time.
– BOX No 2 – by taking part in professional education programmes organised by the Authority for the Public Oversight of Statutory Audit Activity (ASPAAS), I have met the requirement to complete ………… hours of structured continuing professional education (FPCS hours) – since 2021 professional education has been delegated to CAFR, so this box remains blank;
– BOX No 3 – by taking part in professional education programmes organised by the Chamber of Financial Auditors of Romania (CAFR), where delegated, I have met the requirement to complete ………. FPCS hours – tick this box and enter strictly the number of structured hours completed in the education sessions organised by CAFR under delegation, which currently means only the hours completed between 8 November 2022 and 15 March 2023; to complete it correctly, you can consult the My courses section on the home page of your platform account, which lists all the structured courses you have attended so far;
– BOX No 4 – by taking part in professional education programmes recognised by ASPAAS, I have met the requirement to complete ………. FPCS hours – tick this box and enter strictly the number of structured hours completed through education programmes run by CECCAR and CCF, for which ASPAAS recognises a limited number of hours under the protocols concluded with these professional bodies;
!!!… We also remind you that the annual submission period for the report is 1 January – 15 May.”
Dear members of the profession,
Please be advised that between 03.11.2021 and 27.03.2022 the structured continuing professional education (FPCS) courses organised by the Chamber of Financial Auditors of Romania (CAFR) will take place, in accordance with the professional education programme approved by ASPAAS.
The programme is available on both the ASPAAS and CAFR websites and can be viewed here.
Dear members of the profession,
In accordance with the legal provisions in force (Order No 89/2018, as amended and supplemented, Order No 90/2018, as amended and supplemented, and Order No 383/2019, as amended and supplemented), please be informed that, starting in 2021, the deadline for submitting the Declaration of compliance with the good repute criteria for statutory audit trainees, statutory auditors and audit firms, as well as the Annual declaration on continuing professional education is the same as the reporting deadline – 15 May 2021.
The declarations are uploaded on the ASPAAS platform in the dedicated sections of your account.
Declarations sent by email or submitted/sent to the ASPAAS headquarters are not taken into account.
