Training requirements

Requirements concerning professional training in the view of taking the expert accountant and licensed accountant exams

Art. 1. Training courses for those taking the access exam for the expert and licensed accountant training are organised by C.E.C.C.A.R., at central and subsidiary level, with the possible assistance from specially accredited economical academic institutions.

Art. 2. The subjects for the learning and training courses dedicated to the access exam candidates for the expert and licensed accountant training are mandatory for all tuition providers.

The subjects can be updated by the Superior Council and the organisers can prepare and communicate new subjects without impairing the amount of time dedicated to each discipline.

Art. 3. The amount of time dedicated to each discipline that will be provided to the access exam for the licensed accountant training will be of 160 hours, divided on subjects of study, as follows:

- 70 hours for Accountancy (financial and management accountancy);

- 30 hours for Taxation;

- 30 hours for Commercial Law;

- 30 hours for CECCAR Organising and Functioning Regulations and the National Code of Ethics for Professional Accountants.

Art. 4. In the view of preparing applicants for the access exam for the expert accountant training, on the basis of the subjects established, a total of 260 hours will be provided, divided on subjects of study, as follows:

- 90 hours for Accountancy (financial and management accountancy);

- 30 hours for Taxation;

- 30 hours for Commercial Law;

- 40 hours for Audit;

- 20 hours for Economic and Financial Evaluation of Entities;

- 30 hours for the Accountancy Profession Doctrine and Deontology;

- 20 hours for Accounting Expertise.

Art. 5. It is not mandatory for candidates taking the expert and licensed accountant access exam to take part in the courses mentioned in Art. 3 and 4, nor does it secure the aforementioned titles. It is only by passing the exams in compliance with the regulations in force that secure the candidate the trainee title in the view of obtaining the expert and licensed accountant quality.

Art. 6. The Department overseeing the preparation and performance of the exams should ensure the application of the present Provisions and should report to the Superior Council each semester.

Art. 7. As of the date when the present provisions are approved by the Superior Council, the Provisions approved by the Superior Council Decision no.96/6 of May, 8 1996 are no longer in force.