The Romanian Rules on the authorisation of financial auditors and audit firms in Romania, the authorisation of financial auditors/recognition of audit firms in other member states, withdrawal and recovery of authorisation, from 16.02.2024

The competent authority responsible for the authorisation of financial auditors and audit firms in Romania, the authorisation of financial auditors from another member state, the recognition of audit firms in other member states, and, the withdrawal and recovery of the authorization is the Public Supervision Authority of the Statutory Audit Activity, called ASPAAS.

For the purposes of authorisation, natural persons shall submit to ASPAAS personally/by delegate/post/courier or shall transmit by electronic means, with certified electronic signature, within a maximum of 30 months from the date of posting of the final results of the competence exam, the application for authorization, accompanied by the following documents:

a) affidavit regarding the compliance with the condition of good reputation, according to the regulations of ASPAAS;

b) criminal record, within the legal term of validity;

c) any other document required by ASPAAS in the analysis process.

The Romanian Order no. 23/2024 on establishing the procedure for making the payments of the amounts provided by court decisions regarding the granting of certain salary rights established in favor of the personnel from public institutions and authorities, enforceable from 1 January to 31 December 2024

The payment of the amounts due under the court decisions that became enforceable during the period 1 January-31 December 2024, having as object the granting of salary rights to the personnel of the Ministry of Internal Affairs, is done in a staggered manner, in five instalments, according to the provisions of art. IX par. (1) of Government Emergency Ordinance no. 115/2023 on certain fiscal-budgetary measures in the field of public expenditure, for fiscal consolidation, combating tax evasion, for the modification and completion of some normative acts, as well as for the extension of some terms, with subsequent amendments and completions.

The term for the annual payment instalment referred to in paragraph (1) shall be calculated from the date on which the court decision becomes enforceable, and the payment of each installment of the value of the enforceable title is made in a calendar year. Amounts due under the enforceable title include amounts of salary rights, plus the statutory remuneration calculated from the date on which the judgment remained enforceable, and, as the case may be, the amounts due for the payment of moratorium damages in the form of legal interest.