In Romania, the certification of a Romanian chartered accountant is administrated by the Body of Expert and Licensed Accountants of Romania (CECCAR). Our Bucharest accounting firm can provide you detailed information on CECCAR certification.
In accordance with the Regulation on the Access to the Profession of Expert Accountant and Licensed Accountant and Regulation on Internship and Skills Examination for Access to Expert Accountant and Licensed Accountant, those who want to become Romanian accountants under CECCAR have to take examination for admission to internship at CECCAR. This examination is called Access Exam for the Expert and Licensed Accountant Practical Training.
A probation status will be granted for anyone who passes this examination and he/she is then allowed to enter into a three year national internship program. After completion of the three year internship, the practical trainees will have to take a skills examination in order to be qualified as chartered Romanian accountants. Only third year practical trainees as well as trainees who have not passed the prior skills examination and are entitled to apply for another two consecutive examination sessions can take the skill examination.
There are higher educational institutions and universities that have signed cooperation agreements with CECCAR, according to which graduates of the recognized master programs will be granted probation status without the need to take the examination for admission to internship. Our accountants in Bucharest will be able to assist you on any inquiry on these examinations and the internship program.
According to Art. 26 of the Government Decision no.65/1994 and Regulations Concerning the Recognition of Natural and Legal Persons, Members of A.C.C.A. (The Association of Chartered Certified Accountants) as Expert Accountants, an ACCA member can file an application to become expert accountant under CECCAR. The applicant will have to attend an interview with CECCAR before becoming a Romanian accountant.
According to Art. 4(2) of the Government Ordinance no. 65/1994, academicians, university professors and lecturers, doctors in economics and docents, specialized in finance and accounting, can apply to CECCAR for acknowledgement, upon request, as expert accountants. Applicant under this provision will have to attend an interview with CECCAR. The complexity of the interview will depend on the information submitted by the applicant.
Pursuant to Art. 4(3) and Art. 26 of the Government Ordinance no.65/1994, Regulations Concerning the Recognition of Natural and Legal Persons, Members of A.C.C.A. (The Association of Chartered Certified Accountants) as Expert Accountants and Law no. 200/25 May 2004, foreign citizens who are graduates of international institutes or organizations which regulate the accounting profession in the origin country may apply to become Romanian accountants. The applicant will have to attend an interview with CECCAR for recognition of his /her accounting profession title.
The aim of the interview is to review the understanding of Romanian current laws in the field of company organization, accounting and finance. The applicant may be asked to make submission and argument on a case study which deals with accounting in Romania, taxation and company organization issues.
For further information on the certification of a Romanian chartered accountant or any matters on accounting in Romania, please contact our Bucharest accounting firm.
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