On 3 July 2025, Order no. 339/2025 was published in the Official Gazette, amending the rules on the registration of financial auditors and audit firms in the public electronic register, originally approved by ASPAAS Order no. 105/2018.
The Authority for Public Oversight of Statutory Audit Activity (ASPAAS) is responsible for regulating, maintaining, and updating the register, which is publicly accessible on its website. The register includes detailed information about Romanian auditors and audit firms, as well as those from other EU member states and third countries.
Authorized auditors registered with the Chamber of Financial Auditors of Romania (CAFR) are listed as “active” or “inactive,” based on their declaration. Those incompatible with the profession are considered “inactive.” Also recorded are Romanian audit firms, firms from other EU member states recognized under the law, and auditors/entities from third countries.
The register contains contact details, professional status, membership in international networks, authorization for sustainability reporting assurance, and other jurisdictional registrations. Third-country auditors and entities are listed in a separate section, with limited activity in Romania.
Registration in the public electronic register requires proof of payment of the fees provided in ASPAAS Order no. 287/2025 and an official order issued by the ASPAAS president. Third-country applicants must also provide additional documents proving compliance with international standards and good repute criteria.
The updated framework strengthens transparency and confidence in the audit profession by ensuring public access to accurate and up-to-date information about professionals and firms operating in the market.