1. Requirements for registering accountancy and accounting expertise firms:
For a specialised firm to be registered into the CECCAR Record, it has to comply with the following requirements within Art.9 of the Government Ordinance 65/1994, republished and the Deontological Standards no.3334/17.03.2003, concerning the Body members – legal entities, namely:
- The firm’s scope of activity should cover the expert and/or licensed accountant profession;
- most of the shareholders and associates should be expert / licensed accountants and they should hold the majority of the shares or of the social interest (at least 51% of the social share capital); in the same time, the board should be made of a majority of shareholders or associates, members of the Body;
- Shares should be nominal and any new associate or shareholder should be validated by the General Assembly;
- The scope of an accounting expertise firm can cover not only the classification code CAEN 6920 – “Accounting and financial audit activities and fiscal counselling activities” but also other activities comprised within the classification codes in the Appendix.
2. The content of the application file:
The application file of an accountancy/accounting expertise firm should comprise, along with the documents issued by the residence subsidiary, the following items:
- The firm documents (registration certificate, the incorporation act, the confirmation of company details, the conclusion/resolution of the Trade Register Director);
- The statement on own responsibility, the registration request, the statement regarding the operation of the accountancy/accounting expertise firm and the commercial entities form, filled in by the legal representative of the firm (official forms, attached)
- Fee receipt for the firm’s registration within the Body Record;
- Copy of the CECCAR membership card of the legal representative.