ANNOUNCEMENTS / COMMUNICATIONS – TRAINEESHIP

Full equivalence  of the theoretical part of the professional competence examination is granted only where the trainee/natural person wishing to sit the professional competence examination    has completed a bachelor’s degree programme and/or master’s degree programmes, as applicable,    organised by higher education institutions  with which ASPAAS has concluded a  Protocol on the equivalence of the study programme with the theoretical knowledge test included in the professional competence examination,    namely:

– BUCHAREST UNIVERSITY OF ECONOMIC STUDIES – FACULTY OF ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS  – the protocol applies to graduates of bachelor’s and master’s programmes,   class of 2022 or 2023 (bachelor’s)   and  class of 2024 or 2025 (master’s),  provided that they completed a bachelor’s programme organised by FCIG* together with a master’s programme organised by FCIG: Accounting, Audit and Management Information Systems/Accounting and Taxation of Economic Entities/National and International Audit Concepts and Practices/International Accounting;

–“GEORGE EMIL PALADE” UNIVERSITY OF MEDICINE, PHARMACY, SCIENCE AND TECHNOLOGY – I.O.S.U.M – FACULTY OF ECONOMICS AND LAW, TÂRGU MUREȘ  – the protocol applies to graduates of  master’s programmes, class of 2025,  provided that they completed the master’s programme in Accounting and Audit organised by IOSUM and FED**;

– WEST UNIVERSITY OF TIMIȘOARA  – the protocol applies to graduates of bachelor’s and master’s programmes,    class of 2022 or 2023 (bachelor’s)    and  class of 2024 or 2025 (master’s), provided that they completed:

a) a bachelor’s programme in Accounting and Management Information Systems organised by FEAA*** together with a master’s programme in Financial and Accounting Audit/Business Expertise and Valuation/Audit and Financial Management of European Funds organised by FEAA, or b) a bachelor’s programme in Finance and Banking organised by FEAA*** together with a master’s programme in Financial and Accounting Audit/Business Expertise and Valuation organised by FEAA.

*Faculty of Accounting and Management Information Systems **Faculty of Economics and Law ***Faculty of Economics and Business Administration

Partial equivalence  of the theoretical part of the professional competence examination is granted where the trainee/natural person wishing to sit the professional competence examination is a member of a national or international professional body with which ASPAAS has concluded an agreement or protocol, and has completed a programme organised by that body, namely:

                  – ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS    – the protocol applies to members who started the “ACCA Qualification” programme in 2023, which compulsorily includes the Advanced Audit and Assurance (AAA) exam.

Equivalence is granted under the terms and conditions set out in the protocols concluded with national higher education institutions or national and international professional bodies on granting exemptions from the theoretical knowledge test included in the professional competence examination, in accordance with the Rules on the organisation and conduct of the professional competence examination, approved by Order of the President of ASPAAS No 135/2018, as amended and supplemented.

To obtain equivalence, you must submit to ASPAAS the  Application for exemption from the theoretical knowledge test included in the professional  competence examination, which you can download from the link:  https://www.aspaas.gov.ro/examen-de-competenta-profesionala/formulare-utile/

The period for submitting equivalence applications for the professional competence examination  in 2025 is: 28 August – 11 September 2025.

You can view the protocols concluded by ASPAAS via the following link    https://www.aspaas.gov.ro/examen-de-competenta-profesionala/protocoale-privind-echivalarea-probei-teoretice-a-examenului-de-competenta-profesionala/

ORDER No 300 of 07.05.2025 amending the Rules on theoretical training and practical training in statutory audit, approved by Order of the President of the Authority for the Public Oversight of Statutory Audit Activity No 150/2018 [view]

ORDER No 287/2025 approving the fees and contributions payable by persons wishing to register for the traineeship, statutory audit trainees, statutory auditors and audit firms authorised in Romania or in another Member State, and third-country auditors and audit entities [view]

For the attention of statutory audit trainees

 Please note that from 10.11.2024 the traineeship platform will be available only to trainees who passed the access test in October 2024. The traineeship contract may be concluded from the date on which the final results were published – 25.10.2024.

Instructions for accessing the traineeship platform and completing documents on it are available at: https://www.aspaas.gov.ro/wp-content/uploads/2024/11/Instructiuni-platforma-de-stagiu.pdf

For trainees whose traineeship is under way, the traineeship platform will be available at a later date, which will be announced on the ASPAAS website and communicated by email!

Good day,

The traineeship in statutory audit is carried out in accordance with the Rules on theoretical training and practical training in statutory audit, approved by Order of the President of ASPAAS No 150/2018, as amended and supplemented. It comprises two components, namely the theoretical training of trainees and practical training.

Practical training is carried out on the basis of the traineeship contract and consists of the trainee’s practical training over a period of at least 3 years, under the guidance of a mentor certified by ASPAAS.

At the start of the traineeship, trainees must submit the following documents to ASPAAS:

  • The traineeship contract, within no more than 30 days of its conclusion
  • The traineeship supervisor’s acceptance
  • The programme of activities, drawn up by the mentor
  • The trainee’s declaration of good repute

As regards the programme of activities, please bear in mind that it must cover the fields set out in Order No 69/2023 of 20 March 2023 amending the Rules on theoretical training and practical training in statutory audit, approved by Order of the President of the Authority for the Public Oversight of Statutory Audit Activity No 150/2018.

“The activity carried out during practical training must cover all the theoretical training fields referred to in Article 6(2)”:

“(2) The theoretical training of trainees is carried out in the following fields of study:

  1. audit – international standards;
  2. accounting:

        2.1. financial accounting and reporting – national and international standards;

        2.2. cost and management accounting;

  1. corporate governance, risk management and internal control;
  2. taxation;
  3. financial analysis;
  4. professional ethics and independence.”

All documents are submitted in original at the ASPAAS headquarters or sent by post/courier – signed by hand – to: str. Șipotul Fântânilor nr. 8, sector 1, Bucharest, postcode 010156, Monday to Thursday, 08:30–17:00, and Friday, 08:30–14:30.

The documents may also be sent by email, but in that case they must be  signed with a certified electronic signature, to stagiu@aspaas.gov.ro .

The forms mentioned above can be downloaded from the ASPAAS website: https://www.aspaas.gov.ro/stagiu/formulare-utile-stagiu/  .

The list of mentors certified by ASPAAS can be found here:   https://www.aspaas.gov.ro/stagiu/  .

All the best!

ASPAAS

The traineeship in statutory audit is carried out in accordance with the Rules on theoretical training and practical training in statutory audit, approved by Order of the President of ASPAAS No 150/2018, as amended and supplemented. It comprises two components, namely the theoretical training of trainees and practical training.

Under Article 5(4) of the Rules referred to above, the traineeship in statutory audit starts on 1 October 2023 or later, namely on the date set out in the traineeship contract.

Practical training is carried out on the basis of the traineeship contract and consists of the trainee’s practical training over a period of at least 3 years, under the guidance of a mentor certified by ASPAAS.

At the start of the traineeship, trainees must submit the following documents to ASPAAS:

  • The traineeship contract, within no more than 30 days of its conclusion
  • The traineeship supervisor’s acceptance
  • The programme of activities, drawn up by the mentor
  • The trainee’s declaration of good repute

All documents are submitted in original at the ASPAAS headquarters or sent by post/courier – signed by hand – to: str. Șipotul Fântânilor nr. 8, sector 1, Bucharest, postcode 010156, Monday to Thursday, 08:30–17:00, and Friday, 08:30–14:30.

The documents may also be sent by email, signed with a certified electronic signature, to stagiu@aspaas.gov.ro.

The forms mentioned above can be downloaded from the ASPAAS website: https://www.aspaas.gov.ro/stagiu/formulare-utile-stagiu/ .

The list of mentors certified by ASPAAS can be found here:   https://www.aspaas.gov.ro/wp-content/uploads/2022/11/Lista-auditorilor-financiari-atestati-ca-indrumatori-de-stagiu-_-actualizata-la-08.11.2022.pdf

Please note that the following have been published on the CAFR website:  training courses for trainees (audio-video recordings and course materials), available at:  https://www.cafr.ro/cursuri-de-instruire-pentru-stagiari/.

Theoretical training may be recognised by ASPAAS in accordance with  Order of the President of ASPAAS No 150/2019 amending the Rules on theoretical training and practical training in statutory audit– UPDATED.

Please note that the Rules on theoretical training and practical training in statutory audit, approved by Order of the President of ASPAAS No 150/2018, have been updated by Order of the President of ASPAAS No 69/20.03.2023. The legal act can be viewed at:  https://www.aspaas.gov.ro/stagiu/reglementari-stagiu/

To register for the professional competence examination, May–June 2023 session, trainees who completed practical training in 2022–2023 and did not complete theoretical training with CAFR must send to the ASPAAS Registry the  Declaration on the completion of theoretical training  by the date of registration. This declaration can be downloaded from the ASPAAS website at:  https://www.aspaas.gov.ro/stagiu/formulare-utile-stagiu/

The traineeship in statutory audit is carried out in accordance with the Rules on theoretical training and practical training in statutory audit, approved by Order of the President of ASPAAS No 150/2018, as amended and supplemented.

At the start of the traineeship (from 01.10.2022), trainees must submit the following documents to ASPAAS:

  • The traineeship supervisor’s acceptance
  • The traineeship contract, within no more than 30 days of its conclusion
  • The programme of activities, drawn up by the mentor, together with the trainee’s declaration of good repute

All documents are submitted in original at the ASPAAS headquarters, sent by post/courier or sent by email, signed with a certified electronic signature.

 The forms mentioned above can be downloaded from the ASPAAS website: https://www.aspaas.gov.ro/stagiu/formulare-utile-stagiu/.

Practical training in statutory audit is carried out on the basis of the traineeship contract and consists of the trainee’s practical training over a period of at least 3 years under the guidance of a mentor certified by ASPAAS.

The list of mentors certified by ASPAAS can be downloaded from here.

The traineeship in statutory audit is carried out in accordance with the Rules on theoretical training and practical training in statutory audit, approved by Order of the President of ASPAAS No 150/2018, as amended and supplemented.

At the start of the traineeship, trainees must submit the following documents to ASPAAS:

  • The traineeship supervisor’s acceptance
  • The traineeship contract, within no more than 30 days of its conclusion
  • The programme of activities, drawn up by the mentor, together with the trainee’s declaration of good repute

All documents are submitted in original at the ASPAAS headquarters, sent by post/courier or sent by email, signed with a certified electronic signature.

 The forms mentioned above can be downloaded from the ASPAAS website: https://www.aspaas.gov.ro/stagiu/formulare-utile-stagiu/.

Practical training in statutory audit is carried out on the basis of the traineeship contract and consists of the trainee’s practical training over a period of at least 3 years under the guidance of a mentor certified by ASPAAS.

The list of mentors certified by ASPAAS can be downloaded from here