Institution
Available procedures
PROCEDURA
Registration in the Body Members Records and issuance of expert accountant book and of the authorization to practice within the accounting profession
According to CECCAR regulations, those who graduated the aptitude exam need to register in the inventory of the Body in maximum 30 days. The registration procedure implies consigning the file that encloses the documents in proof, from which the fulfillment of conditions required by law for granting the quality of licensed accountant are deducted.
PROCEDURA
Awarding the right to practice the accountancy profession for foreign citizens who wish to perform professional services in Romania, on a temporary or occasional basis
According to Article 26, paragraph 5 of the Government Ordinance no.65/1994 regarding the organization of accounting expertise and licensed accountants activity, with its subsequent amendments and addendum, citizens of another EU Member State or of the European Economic Community or of the Swiss Confederation and Romanian citizens who have obtained the expert of licensed accountant certification in another EU Member State or of the European Economic Community or of the Swiss Confederation and practice the accountancy profession on a residence basis in one of these states can practice in Romania on a temporary or occasional basis as well, being exempted from the Body Record registration procedure. The fee for analyzing of the folder for accountancy profession for foreign citizens is 175 EUR.
Once granted the right to exercise the profession in Romania, the applicant shall provide services under the professional title of the member state of establishment, when such a title exist in that member state for the professional activity in question. This title shall be indicated in the official language or in one of the official languages of the member state of establishment, in such a manner as to avoid any confusion with the Romanian professional title. If there is no such professional title in the member state of establishment, the provider shall indicate the qualification title in the official language or in one of the official languages of that member state.
The appeal against a refusal to grant the right to provide accounting services in Romania on a temporary or occasional basis shall be submitted within 30 days since the date on which the notification was received and shall be solved within 30 days since the CECCAR registration date. The decisions adopted by CECCAR in regards to the refusal of a request to grant the right to provide accounting services in Romania on a temporary or occasional basis may be appealed against at the Superior Council of the Body of Expert and Licensed Accountants of Romania, within 30 days of their receipt, and they shall be solved within 15 days since the appeal's registration. The appeals against the decisions of the Superior Council of the Body of Expert and Licensed Accountants of Romania can be submitted to the Contentious administrative Office attached to the Bucharest Court.
PROCEDURA
Registry in the Body Members Records and issuance of licensed accountant book and of the authorization of practicing within the accounting profession
According to CECCAR regulations, those who graduated the aptitude exam need to register in the inventory of the Body in maximum 30 days. The registration procedure implies consigning the file that encloses the documents in proof, from which the fulfillment of conditions required by law for granting the quality of licensed accountant are deducted.
PROCEDURA
Recognition of Professional Qualifications and Registration in the CECCAR Record for Foreign Citizens
According to Article 26 of Government Ordinance no.65/1994 regarding the organization of accounting expertise and licensed accountants activity, natural or legal foreign persons who do not have their residence or their headquarters, as the case may be, in Romania, can perform expert or licensed accountant activity, underneath the conditions established by bilateral agreements entered, for this purpose, by the Romanian state with other states, and if the candidates have taken the interview on understanding the national legislation on the organization and the operation of commercial entities, as well as fiscal and accountancy laws, according to the standards issued by the Body of Expert and Licensed Accountants of Romania for this purpose.
The procedure refers to awarding the professional title of expert accountant or licensed accountant, as well as to the right to provide professional services in Romania.
The appeal against a refusal to register a foreign citizen in the Records of the Body shall be submitted within 30 days since the date on which the notification was received and shall be solved within 30 days since the CECCAR registration date. The decisions adopted by CECCAR in regards to the refusal of a registration application may be appealed against at the Superior Council of the Body of Expert and Licensed Accountants of Romania, within 30 days of their receipt, and they shall be solved within 15 days since the appeal's registration. The appeals against the decisions of the Superior Council of the Body of Expert and Licensed Accountants of Romania can be submitted to the Contentious administrative Office attached to the Bucharest Court.
PROCEDURA
How the Romanian accounting expertise entities can become member of C.E.C.C.A.R
According to Article 9 from OG 65/1994 concerning the organization of the accounting expertise activity and of the licensed accountants, commercial accounting entities need to fulfill the following conditions:
a) the practice of licensed accountant needs to be the main object of activity;
b) the majority of shareholders and associates needs to be licensed accountants and to possess the majority of shares;
c) the management council of the commercial entities needs to be elected in majority among the shareholders or licensed associate accountants;
d) the shares need to be registered and any new associate or shareholder needs to be accepted by the General Assembly. If all the conditions above are fulfilled in order to register the entity at the Register of Commerce, it is necessary that the notice should be issued by CECCAR subsidiary where the society has its headquarters.
PROCEDURA
How the Romanian accounting expertise entities can become member of C.E.C.C.A.R
According to Article 9 from OG 65/1994 concerning the organization of the accounting expertise activity and of the licensed accountants, commercial entities need to accomplish the following conditions: a) the practice of licensed accountant needs to be the main object of activity; b) the majority of shareholders and associates needs to be licensed accountants and to detain the majority of shares; c) the management council of the commercial entities needs to be elected in majority among the shareholders or licensed associate accountants; d) the shares need to be registered and any new associate or shareholder needs to be accepted by the General Assembly. If all the conditions above are fulfilled in order to register the entity at the Register of Commerce, it is necessary that the notice should be issued by CECCAR subsidiary where the society has its headquarters.
Assistance services
There are no Assistance services registered by this institution
