The recognition of the expert and licensed accountant qualifications for citizens who have obtained the qualification on the territory of EU member states

Citizens of another Member State of the European Union or of the European Economic Area or of the Swiss Confederation and Romanian citizens who have obtained the expert accountant or licensed accountant qualification in another Member State of the European Union or of the European Economic Area or of the Swiss Confederation, qualification which is certified by the recognized professional bodies in that state, may register in the Body’s Records, in order to exercise the profession in Romania, after participating in and passing the interview as required by the effective legislation.

In order to participate in the interview, a registration file containing the following supporting documents must be submitted:

  • registration request (Appendices);
  • identity card/ passport;
  • higher education diploma (translated and certified copy);
  • a certificate of professional skills/ practicing certificates or a document certifying the qualification that awards the right to practice the accounting profession (translated and certified copy);
  • a document issued by the competent authority for the accounting profession, certifying:
  • the stages completed in order to obtain the professional qualification;
  • the fact that you are an active member/have the right to practice the accounting profession, as a member of the competent authority;
  • proof that no disciplinary sanction has been ruled against you since the date the professional qualification was obtained;
  • other documents regarding any specialization obtained;
  • curriculum vitae;
  • a criminal record certificate with a valid expiration date;
  • a medical certificate that confirms that you are legally competent;
  • the interview registration fee of 1500 Euro (the equivalent in lei at the Romanian National Bank exchange rate on the day of the payment). The fee can be paid in the CECCAR bank account, No. RO90 RNCB 0082 0441 8094 0020 BCR, UNIRII BRANCH.

The recognition of the expert and licensed accountant qualifications obtained on the territory of another member state is regulated by the Directive 2005/36 regarding the recognition of professional qualifications.

According to Art. 4 of the above mentioned Directive, the recognition of professional qualifications by the host member state shall allow beneficiaries to gain access in that member state to the same profession as that for which they are qualified in the home member state and to pursue it in the host member state under the same conditions as its nationals.

For the purpose of this Directive, the profession that applicant wishes to pursue in the host member state shall be the same as the one the applicant is qualified for in their home member state, in the circumstances in which these activities are comparable.           

In addition, according to Art. 14 of this Directive, the host member state can require the applicant to go through an adaptation period of no more than 3 years or to take an aptitude test in the following cases:

  1. if the training that the applicant underwent covers subjects that vary significantly from the ones covered by the necessary qualification in the host member state;
  2. if the regulated profession in the host member state covers one or more regulated professional activities that the similar profession in the home member state of the applicant does not cover and the necessary training in the host member state includes subjects that vary significantly from those included in the certificate of professional skills of the applicant.

The interview will be conducted in the Romanian language and it focuses on understanding the effective Romanian legislation, regarding the organization and operation of trading companies, accounting and taxation and consists of presenting and substantiating a paper on accounting, taxation, organization and operation issues specific to a trading company.

According to Art. 53 of the Directive 2005/36 regarding the recognition of professional qualifications, the professionals that benefiting from the recognition of professional qualifications shall also have the necessary language skills in order to practise the profession in the host member state.