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

According to G.O 65/1994 foreign natural persons may exercise the expert accountant or licensed accountant activity, according to the provisions of this ordinance, if they hold that qualification in their country, and legally exercise these activities, in the conditions prescribed by bilateral conventions concluded to this purpose by Romania with other states, and if they have taken, in accordance with the pronouncements developed in this regard by the Body of Expert and Licensed Accountants of Romania, the interview for assessing their knowledge of the national legislation regarding the organization and operation of companies, as well as of the fiscal and accounting legislation.

If there is no bilateral convention concluded between CECCAR and the competent authority in the interested individual’s state of origin, the title of expert accountant can be obtained in accordance with the provisions of the G.O. No. 65/1994 republished, with subsequent amendments and addendum, namely taking and passing the admission exam, completing a 3-year practical training, then taking and passing the final skills exam.

The interview will be conducted in the Romanian language and it focuses on understanding the Romanian national legislation, regarding the organization and operation of 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 the effective regulations, professionals 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.