Delivery of the expert and licensed accountant practice certificate for foreign citizens of other EU member states that wish to practice the accounting profession in Romania, on a temporary or occasional basis
Foreign citizens who wish to obtain the expert and licensed accountant practice certificate in the view of practicing the accounting profession in Romania, on a temporary or occasional basis, should file with CECCAR the following documents / information:
- Written statement, according to this template that contains information on the services the interested person wishes to provide, insurance coverage or other personal or collective security instruments relating to professional accountability. This statements shall be filed if this is the first application in Romania or if a substantial change in the applicant’s status has occurred; the application shall be renewed on an annual basis if the professional wishes to continue, on a temporary or occasional basis, the provision of the related professional services;
- Proof that the applicant is citizen of a EU or EEC Member State or of the Swiss Confederation;
- Romanian language certificate;
- Proof of the professional qualification;
- Proof of the applicant’s permanent residence in a EU or EEC Member State or in the Swiss Confederation and that there is no interdiction against his/her practicing the profession, even on a temporary basis, at the date of the proof delivery;
- Certification of the fact that the applicant has practiced as expert or licensed accountant for no less than 2 years in the last 10 years, in case the profession is not regulated in the residence State;
- Payment proof for the applicant’s file processing fee.
The content of the application file complies with Article 26 of the Government Order 65/1994 republished with subsequent amendments and addendum and with the Procedures on the delivery of the expert and licensed accountant practice certificate for foreign citizens that wish to practice the accounting profession in Romania, on a temporary or occasional basis, approved by Decision no. 13/304 of C.E.C.C.A.R. Permanent Bureau of 21st of March 2013.