Your situation
Changing auditor: what to clarify before signing
Audit proposals are often compared on fee alone. The important differences, however, lie in the team, the timetable and the way of working.
60 minutes online with the partner · free, no obligation · written summary within three working days
What you get from the free assessment
- The questions to ask any auditor
- The legal steps of the change
- An audit proposal, if you want one
In brief
Context, approach, next step
Appointing the auditor
The financial auditor is appointed by the general meeting of shareholders. The audit contract for the current year is often signed in the last quarter.
A statutory audit proposal
We send you a statutory audit proposal and explain how we work: the team, the timetable and how we discuss findings.
Five questions before signing
Our free guide to the questions that matter, beyond the fee.
How the change works
The new auditor is appointed by the general meeting, and the audit contract is concluded on the basis of its resolution. Before accepting the engagement, we communicate with the predecessor auditor, as the Code of Ethics and Law no. 162/2017 require.
If the current auditor's term has not ended, the general meeting may dismiss the auditor early only on proper grounds; differences of opinion on accounting treatments or audit procedures are not proper grounds. On dismissal or resignation, both the company and the auditor must notify ASPAAS in writing (Article 63 of Law no. 162/2017).
It is worth clarifying early the timetable, the people who will actually work on the file and how findings are discussed before the report.
Free 60-minute assessment
60 minutes with the partner: find out what to do, and in what order
An online conversation, with no obligation: which requirements apply to your company, from which year, which risks we see and what is worth preparing now. Within three working days you receive a 1–2 page written summary. The summary is not an audit report.
Cătălin MaziluManaging Partner · FCCA, CIA
Online booking
Only available slots are shown, Monday to Friday between 08:00 and 20:00 (Romanian time), at least one day in advance.
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