Assimilation Steps for Foreign Citizens
The recognition of the title of expert or licensed accountant held by foreign citizens, members of internationally recognized certification institutes is subject to undertaking an interview, according to the specific regulations issued by CECCAR for that purpose:
For the purpose of this interview, the applicant must submit a file containing the documentation required, demonstrating the compliance with the legal provisions, namely:
- Application form (Appendix);
- ID / Passport;
- University Degree (photocopy and legalized translation);
- The professional certificate or a document certifying the professional title based on which the applicant had access to the accounting profession (photocopy and legalized translation);
- A document issued by the competent authorities that certifies :
- The stages that have led to the applicant obtaining the professional title;
- Proof that the applicant is an active member / practicing member of the accounting profession, according to the competent authority;
- Proof that there has been no disciplinary sanction against the applicant since the delivery of the professional certificate;
- Other documents related to the acquired titles;
- Curriculum vitae;
- Valid Legal Record;
- Medical record certifying the professional’s full working capacity;
- Registration fee for the interview which can be transferred by bank transfer in the CECCAR account number RO 91 RZBR 0000 0600 0061 5384, Raiffeisen Bank, “Brătianu” Agency or at the Central Bureau’s cashier.
The interview focuses on the understanding of the Romanian legislation in force, in the field of organizing and operating commercial companies, in the accounting and taxation sector and implies the presentation and the argumentation of a paper that deals with accounting, taxation, organizational and functional issues specific to a commercial company.
The content of the application file complies with Article 4 paragraph (3) and Article 26 of the Government Order 65/1994 republished with subsequent amendments and addendum and with the Standards on the recognition of natural and legal foreign persons members of A.C.C.A. (The Association of Chartered Certified Accountants) that practice as expert accountants, approved by Decision no. 04/61 of C.E.C.C.A.R. Superior Council, with subsequent amendments and addendum.