Official Journal 142/February 25th – Decision no. 215/2011 as of February 15th, 2011 for amending and supplementing the Regulation regarding the internship and the skills test sat for the purpose of being granted the qualification of chartered accountant and licensed accountant, approved by the Decision of the Superior Council of the Body of Expert and Licensed Accountants of Romania (CECCAR) no. 00/33/2000
The main changes concern the internship period which starts on January 1st of the year following the one in which the person sat and passed the entrance examination. This period can be reduced based on the approval of the Permanent Bureau of the Superior Council of the Body, as follows:
- by 1/2 when the intern has a seniority of at least 20 years in the financial and accounting field, at least half of this period in management positions;
- by 1/3 when the intern has a seniority of at least 10 years in the financial and accounting field or at least 5 years in management positions in the financial and accounting field.
At the same time, the intern shall no longer submit half-yearly progress reports; instead, he shall sit a half-yearly assessment test, and if he passes this test, he shall be entitled to continue his internship; otherwise, the intern shall repeat the concluded semester.
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