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.