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.