WITHDRAWAL OF AUTHORISATION

Withdrawal, on request, of the authorisation of a statutory auditor:
Statutory auditors may request the withdrawal of their authorisation and may regain it only once, without examination, on the basis of an interview, but no later than 5 years from the approval of the withdrawal request.
(1) Statutory auditors may request the withdrawal of their authorisation by submitting to ASPAAS, in original, in person, by post or by courier, or electronically with a qualified electronic signature, a withdrawal request in accordance with Annex 7, signed and dated, accompanied by the following documents:

a) a statement on own responsibility of the statutory auditor showing that they are not in any of the situations provided for in paragraph (7), in accordance with Annex 8;
b) a statement on own responsibility showing that the statutory auditor has submitted on the ASPAAS online platform the report(s) relating to the activity carried out up to the date of submitting the request for withdrawal of authorisation, in accordance with Annex 9.

(2) By way of derogation from paragraph (1)(b), auditors who have not carried out any audit engagement, in their own name or on behalf of an audit firm, from 2018 until the date of submitting the withdrawal request shall submit a statement on own responsibility to that effect (in accordance with Annex 10).
(3) The request referred to in paragraph (1) may be submitted only by statutory auditors who no longer have ongoing statutory audit activities.

Withdrawal of the authorisation of an audit firm, at the request of its legal representative:
(1) The legal representative of an audit firm may request the withdrawal of the firm’s authorisation in any of the following situations:

a) the firm no longer meets the authorisation conditions laid down in Article 3(5) of Law No 162/2017;
b) the firm has been deregistered from the National Trade Register Office (ONRC);
c) the firm has changed its main object of activity so that it no longer carries out statutory audit activity.

(2) For the withdrawal of authorisation, the legal representative of the audit firm submits, in original, in person, by post or by courier, or electronically with a qualified electronic signature, the withdrawal request (in accordance with Annex 11) accompanied by the following:

a) supporting documents issued by ONRC attesting that the firm falls within the situations provided for in paragraph (1);
b) a statement on own responsibility of the legal representative, in accordance with Annex 12, showing that they are not in any of the situations provided for in paragraph (7);
c) a statement on own responsibility, in accordance with Annex 13, showing that the legal representative has submitted on the online platform the report(s) relating to the activity carried out by the audit firm up to the date of submitting the request for withdrawal of authorisation;

(3) By way of derogation from paragraph (2)(c), audit firms that have had no audit activity from 2018 until the date of submitting the withdrawal request shall submit, through their legal representative, a statement on own responsibility to that effect (in accordance with Annex 10).
(4) The request referred to in paragraph (2) may be submitted only by audit firms that no longer have ongoing statutory audit activities.