Monitoring, Control, Professional Skills and Investigation Department (CMCCCP)

All financial auditors, members of the Chamber, natural entities and audit firms are subject to a quality assurance system, established as an independent system, according to the provisions of Government Emergency Ordinance no. 75/1999 regarding the financial audit activity, republished with the subsequent amendments and additions and also of the Chamber’s Organization and Functioning Regulation approved by Decision no. 2/2018 of the CAFR Conference. This system is implemented by the Monitoring, Control, Professional Skills and Investigation Department (CMCCCP).
The exception is for financial auditors participating to engagements related to financial audit, other than statutory audit, review, assurance, internal audit or other professional services, in their capacity as employees of audit firms or other entities, or as subcontractors of other financial auditors, without assuming ultimate responsibility towards the clients, according to Art. 2 (2) of the Rules on the review of the quality of financial audit, other than the statutory audit, and of other activities conducted by financial auditors, as approved by CAFR Council Decision no. 60/19.07.2018.
The department specialized in performing quality reviews in CAFR is the Monitoring, Control, Professional Skills and Investigation Department.

CMCCCP Structure

The department consists of 10 people, 3 senior inspectors and 6 inspectors (9 financial auditors and a trainee in financial audit), coordinated by a head of department (who is also a financial auditor):

Head of department: Adrian POPESCU (financial auditor)

Senior Inspectors: Silviu AGACHE, Andrei CLIM, Rodica IACOB (financial auditors)

Inspectors: Ana Maria DUTA (PUGHINEANU), Ileana POROJAN, Alexandru RĂDOI, Simona VIȘAN (financial auditors); Andreea MARIN (trainee in auditing).

MANDATORY CONDITIONS FOR THE INSPECTION TEAM:

The inspection team consists of a minimum of 2 persons and is coordinated by a senior inspector or inspector within the CMCCP, who must be a financial auditor.
The inspectors conducting quality assurance reviews sign annually the statement of compliance regarding the Chamber’s professional requirements on the audit quality control.
Upon receipt of the inspection delegation, the members of the inspection team shall sign the statement that sets forth whether they are in one of the conflict of interest situations under the Code of Ethics or other applicable regulations, in relation to the financial auditor for whom the quality review is to be carried out.

Pursuant to the  Rules on the review of the quality of financial audit, other than the statutory audit, and of other activities conducted by financial auditors, as approved by CAFR Council Decision no. 60/19.07.2018 and the Chamber’s Organization and Functioning Regulation approved by Decision no. 2/2018 of the CAFR Conference, published in the Official Journal, Part I no. 436 of 23 May 2018, the main tasks of the CMCCCP Department may include, inter alia:

a) performance of reviews for assuring the quality of the financial audit, other than the statutory audit, and other activities carried out by financial auditors, CAFR members, under the law;

b) oversight of financial auditors for a definite period of time according to the rating obtained, risk factors identified or other criteria approved by a Decision of the Chamber’s Council, at the request of the CMCCCP Department;

c) ensured implementation of the control system concerning the quality of the activity carried out by the Chamber’s members, for the activities set out in Art. 3 (3) (b)-(e) of GEO no. 75/1999;

d) performance of the control concerning the activity performed by the Chamber’s members, set out in Art. 3 (3) (b)-(e) of GEO no. 75/1999, under the law;

e) drafting the applicable regulations related to the  CMCCCP specific activity, ensuring their compliance with internal and international relevant rules and regulations, and submitting them to the approval of the Chamber’s Council;

f) monitoring the compliance by the Chamber’s members of the rules governing the practice of the financial auditor profession, under the law;

g) follow-up to the Disciplinary Commission in case there are indications regarding possible misconduct by the inspected financial auditors, under the law;

h) technical assistance, based on the approval of the Chamber’s Council, to the investigation of the professional matters in the context of disciplinary procedures concerning the Chamber’s members, carried out by the Disciplinary Commission, under the law;

i) performance of any other duties provided by law or set by the Chamber’s Council, under the law.

 
Chamber of Financial Auditors of Romania
Address: Sirenelor 67 – 69, Sector 5, Bucharest (PO 5, Box 83)
Phone: +4031.433.59.43
Fax:+4031.433.59.40
E-mail: monitorizare@cafr.ro

Services and Assistance for Members Department shall be responsible for:

a) drawing up, updating and publishing the Register concerning the Chamber’s members;

b) drawing up the documentation regarding the registration as a member of the Chamber;

c) drafting applicable regulations related to the specific activity of the Department, ensuring their compliance with the internal and international relevant rules and regulations, and submitting them to the approval of the Chamber’s Council;

d) monitoring the fulfillment by the Chamber’s members of all liabilities set forth by the Chamber’s regulations at the deadlines established, and follow up to the Permanent Bureau of the Chamber’s Council in case of failure to comply with the above-mentioned liabilities, in order to take the necessary measures according to the law;

e) assistance to the members of the Chamber regarding the financial audit activity and other related activities, according to the law;

f) organising the activity of documentation, information and professional assistance for the members of the Chamber;

g) providing answers to third parties on behalf of the Chamber, in accordance with the law;

h) performance of any other duties provided by the law or set forth by the Chamber’s management, according to the law.

Services and Assistance for Members Department

Chamber of Financial Auditors of Romania
Address: Sirenelor 67 – 69, Sector 5, Bucharest (PO 5, Box 83)
Phone: +4031.433.59.46
Mobil: 0749.011.145
Fax:+4031.433.59.40
Email: servicii.membri@cafr.ro

Overview

The Legal Department has the following responsibilities:

• providing legal advice and assistance in all matters of law required by the Chamber;
• advising on/approving draft contracts and/or other legal documents regarding the Chamber’s activity, according to the relevant legislation and internal regulations;
• drawing up and submitting to the General Secretary the documentation in order to obtain various approvals, notices and certificates necessary for the Chamber’s activity, according to the law;
• informing the Secretary General in a timely manner and with due care on the change in the legislation in force and signaling the need to repeal or amend certain CAFR legal acts in order to ensure compliance with the new regulations;
• representing the Chamber before the Court of Justice and drafting the documents defending CAFR’s interests in the disputes CAFR is involved;
• providing legal advice to the Chamber, giving legal interpretations to all provisions for which a legal opinion is required concerning the Chamber’s activity, as the case may be ;
• keeping records of the decisions of the Chamber’s Council, the decisions of the Permanent Bureau, the President’s Orders, and the provisions of the Secretary-General, monitoring their application, from a legal point of view, and informing the Secretary General immediately of the measures to be taken, under the law;
• keeping records of all CAFR agreements concluded with third parties and monitoring if legally executed, and informing the Secretary General immediately of the measures to be taken, under the law;
• ensuring the publication of the decisions issued by the Chamber’s governing bodies, according to the regulations and rules in force;
• performance of any other duties provided by law or set by the Secretary General, under the law;
• setting up the Technical Secretariat of the Discipline Commission.

Contact

Chamber of Financial Auditors of Romania
Address: Sirenelor 67 – 69, Sector 5, Bucharest (PO 5, Box 83)
Phone: +4031.433.59.45
+4031.433.59.00
Fax: +4031.433.59.40
E-mail: juridic@cafr.ro

Overview

Tasks:

-preparing the legal documents for patrimonial operations;
-fairly organizing and keeping the books in accordance with the law;
-organizing and inventorying the patrimony, including its results;
-respecting the rules for preparing the balance sheet and the terms of submitting it to the bodies in force;
-keeping the justifying documents, registers and annual financial statements;
-correctly highlighting the revenues by examining the fees and subscription receipt, fixed by the Chamber’s resolutions;
-correctly highlighting the expenses, in the limit of the annual budget approved by Annual Ordinary Conference of the Chamber;
-preparing the Expenses and Revenues Budget, as well as organizing and following up of the budgetary execution;
-ensuring the administrative and oversight service related to the Chamber’s patrimony;
-other attributions established by the Permanent Bureau.

• Drafts, verifies and tracks the personnel files;
• Drafts and updates the general record of employees;
• Ensures the coordination and performance of the recruiting process for CAFR employees;
• Together with the heads of departments, drafts and updates the job descriptions for each employee, based on: the organizational chart, Governmental Resolution 433/2011,  CAFR’s Internal Guidelines and on other regulations adopted by the Chamber. The job descriptions shall be approved by the Executive Director, except for the job description of the Executive Director, which is to be approved by the President of the Chamber;
• Drafts individual labor agreements and the addenda by means the labour agreements are modified, suspended or terminated, ensures their management and implements all the applicable legislative acts regarding personnel rights;
• Coordinates the Programme of Staff’s Performance Assessment and archives in the Chamber’s employees’ files all the documents resulted from the performance of this programme;
• Drafts, on a monthly basis, the time sheet of the employees;
• Keeps the record of the disciplinary sanctions applied to the Chamber’s employees;
• Takes part into consultation and negotiation sessions with the Chamber’s employees’ representatives;
• Ensures the implementation of the specific occupational health and security, fire prevention and extinguishing measures, in compliance with the law;
• Contributes to the performance of prior disciplinary investigation procedures, for investigations related to CAFR’s employees;
• Drafts regulations applicable to the specific activity of the Human Resources and Administrative Department, while ensuring their compliance with the Internal Guidelines and  with the regulations in the field, which are forwarded to the Executive Director, so that they may be submitted for approval to the Standing Bureau and to the Chamber’s Board;
• Provides administrative services and business entertainment for the Chamber’s current activities and at any time these services are required by the Chamber’s management;
• Performs courier, commissioning and mail sending/receiving activities;
• Ensures the maintenance and cleaning services at the Chamber’s headquarters;
• Is involved in negotiating contracts with various suppliers, as warranted by the Executive Director, and in compliance with the legal provisions;
• Receives from all the structures of the organization, records in the Ingoing-Outgoing Mail Ledger the mail and also makes sure that all CAFR mail addressed to external recipients is sent (outgoing documents);
• Receives, records in CAFR’s Ingoing-Outgoing Mail Ledger and forwards the external mail addressed to the Chamber, in compliance with the document route approved by the Chamber (ingoing documents);
• Organizes an effective storage and archiving system for the Chamber’s documents;
• Organizes and makes sure that participants are notified to attend the meetings of the Chamber’s Board and of of the Chamber’s Permanent Bureau, including writing the minutes of the meetings.
• Ensures the completion of the document route, for both hard copies and soft copies of documents, within the Chamber, between the structures of the executive staff and towards the Chamber’s management.
• Contributes to the organization of internal events to the benefit of cAFR members (the Chamber’s Annual Conference, the Congress of the Romanian audit profession, seminars,etc);
• Ensures collaboration and cooperation with ASPAAS (the oversight body), with other government institutions, as well as with other professional bodies in the field, in the country;
• Suggests and drafts cooperation agreements with counterpart institutions in the country, which then forwards to the Secretary General, so that they may be submitted for approval begore the Chamber’s Board;
• Fulfills any other tasks stipulated by the law or set by the Secretary General, in compliance with the legal provisions

Contact

Department of Accountancy and Financial Reports:

The Chamber of Financial Auditors of Romania
Adress : No. 67-69 Sirenelor St, 5th district, Bucharest (PO 5, 83)
Tel: +4031.433.59.44
Fax:+4031.433.59.40
E-mail: cafr@cafr.ro

Overview

The Iaşi Regional Office of the Chamber of Financial Auditors of Romania, established to support the members of the East-North area (Bacău, Botoşani, Iaşi, Neamţ, Suceava, Vaslui, Brăila, Galaţi, Vrancea), ensures, starting with 2011, increased effectiveness of CAFR activities in the respective territory.

Targets:
The Office provides service-related activities for members at the territorial level:
•    Registration, recording, withdrawal and suspension of CAFR members – natural and legal entities in the development area (taking over the registration dossiers, specific reports and declarations, granting of visas, issuing of certificates, etc.);
•    Activities to enroll in the List of natural and legal entities that have the capacity to audit European funds and non-reimbursable funds from other donors (taking over the dossiers).
The Office also provides support for the activities related to the enrolment to the traineeship, fulfilment of the annual obligations, CPD for trainees at the territorial level:
•    Activities for the organization of the financial-accounting knowledge test for the access to the traineeship (taking over the candidates’ exam dossiers);
•    Activities for the enrolment to the traineeship according  to the existing agreements (taking over the documents recognizing the qualifications);
•    Monitoring the traineeship period (completion of traineeship) and thw lwagl traineeship period;
•    Professional competence exam for granting the quality of financial auditor (taking over the candidates’ exam dossiers);
Furthermore, the Office provides CPD courses for members and trainees at the territorial level:
•   Organizes mandatory and optional courses at the territorial level;
Other activities
•    Collection of fixed/variable fees and charges;
•    Information and technical assistance activities for the Chamber’s members;
•    Information activities for the entities outside the Chamber;
•    Organization of seminars, meetings or other festive activities for the Chamber’s members;
•    Advisory meetings with members and business representatives in the territory;
•    Promoting existing publications: “Financial Audit” and “Auditing Practices” Journals, etc.;
•    Other tasks set up by the Chamber’s management representatives.

Contact

Iaşi Regional Office of the Chamber of Financial Auditors of Romania (Bacău, Botoşani, Iaşi, Neamţ, Suceava, Vaslui, Brăila, Galaţi, Vrancea)

Address: 23A Sfântul Lazăr St., 1st floor, Iaşi;
Phone/Fax: +4031.433.59.33
Mobile: +40730.025.739
E-mail:centru.iasi@cafr.ro

Structure:
Eusebiu Vreme – Regional Office Manager (Financial Auditor)
Raluca Lavinia Tabără – Officer

Working hours: 09:00 – 15:00, except for non-business days and public holidays. 

Overview

The Braşov Regional Office of the Chamber of Financial Auditors of Romania, established to support the members of the Centre area (Braşov, Covasna, Harghita, Mureş, Prahova, Sibiu) ensures increased effectiveness of CAFR activities in the respective territory.

Targets:
The Office provides service-related activities for members at the territorial level:
•    Registration, recording, withdrawal and suspension of CAFR members – natural and legal entities in the development area (taking over the registration dossiers, specific reports and declarations, granting of visas, issuing of certificates, etc.);
•    Activities to enroll in the List of natural and legal entities that have the capacity to audit European funds and non-reimbursable funds from other donors (taking over the dossiers).
The Office also provides support for the activities related to the enrolment to the traineeship, fulfilment of the annual obligations, CPD for trainees at the territorial level:
•    Activities for the organization of the financial-accounting knowledge test for the access to the traineeship (taking over the candidates’ exam dossiers);
•    Activities for the enrolment to the traineeship according  to the existing agreements (taking over the documents recognizing the qualifications);
•    Monitoring the traineeship period (completion of traineeship) and the legal traineeship period;
•    Professional competence exam for granting the quality of financial auditor (taking over the candidates’ exam dossiers);
Furthermore, the Office provides CPD courses for members and trainees at the territorial level:
•   Organizes mandatory and optional courses at the territorial level
Other activities
•    Collection of fixed/variable fees and charges;
•    Information and technical assistance activities for the Chamber’s members;
•    Information activities for the entities outside the Chamber;
•    Organization of seminars, meetings or other festive activities for the Chamber’s members;
•    Advisory meetings with members and business representatives in the territory;
•    Promoting existing publications: “Financial Audit” and “Auditing Practices” Journals, etc.;
•    Other tasks set up by the Chamber’s management representatives.

Contact

BRAŞOV Regional Office of the Chamber of Financial Auditors of Romania (Braşov, Covasna, Harghita, Mureş, Prahova, Sibiu)

Address: 14 Mihail Kogălniceanu St, Building 1K, Entrance A, Ground floor, Braşov;
Phone/Fax: +4031.433.59.31
Mobile: +40731.031.029
E-mail: centru.brasov@cafr.ro

Structure:
Angela Broju, PhD – Regional Office Manager (Financial Auditor)
Anca Dinu -Officer

Working hours: 09:00 – 15:00, except for non-business days and public holidays.

Overview

The Cluj Regional Office of the Chamber of Financial Auditors of Romania, established to support the members of the North-West area (Alba, Bihor, Bistrița-Năsăud, Cluj, Maramureş, Satu Mare, Sălaj) ensures increased effectiveness of CAFR activities in the respective territory.

Targets:
The Office provides service-related activities for members at the territorial level:
•    Registration, recording, withdrawal and suspension of CAFR members – natural and legal entities in the development area (taking over the registration dossiers, specific reports and declarations, granting of visas, issuing of certificates, etc.);
•    Activities to enroll in the List of natural and legal entities that have the capacity to audit European funds and non-reimbursable funds from other donors (taking over the dossiers).
The Office also provides support for the activities related to the enrolment to the traineeship, fulfilment of the annual obligations, CPD for trainees at the territorial level:
•    Activities for the organization of the financial-accounting knowledge test for the access to the traineeship (taking over the candidates’ exam dossiers);
•    Activities for the enrolment to the traineeship according  to the existing agreements (taking over the documents recognizing the qualifications);
•    Monitoring the traineeship period (completion of traineeship) and the legal traineeship period;
•    Professional competence exam for granting the quality of financial auditor (taking over the candidates’ exam dossiers);
Furthermore, the Office provides CPD courses for members and trainees at the territorial level:
•   Organizes mandatory and optional courses at the territorial level.

Other activities
•    Collection of fixed/variable fees and charges;
•    Information and technical assistance activities for the Chamber’s members;
•    Information activities for the entities outside the Chamber;
•    Organization of seminars, meetings or other festive activities for the Chamber’s members;
•    Advisory meetings with members and business representatives in the territory;
•    Promoting existing publications: “Financial Audit” and “Auditing Practices” Journals, etc.;
•    Other tasks set up by the Chamber’s management representatives.

Contact

Cluj Regional Office of the Chamber of Financial Auditors of Romania (Alba, Bihor, Bistrița-Năsăud, Cluj, Maramureş, Satu Mare, Sălaj)
21 Calea Dorobantilor, 1st Floor, Room 9, Cluj- Napoca
Phone/Fax: +4031.433.59.32
Mobile: 0756.133.170
E-mail: centru.cluj@cafr.ro

Structure:
Iuliana Eva Velea – Officer

Working hours: 09:00 – 15:00, except for non-business days and public holidays.

Overview

The Timișoara Regional Office of the Chamber of Financial Auditors of Romania, established to support the members of the West area (Arad, Caraș-Severin, Hunedoara, Timiș) ensures increased effectiveness of CAFR activities in the respective territory.

Targets:
The Office provides service-related activities for members at the territorial level:
•    Registration, recording, withdrawal and suspension of CAFR members – natural and legal entities in the development area (taking over the registration dossiers, specific reports and declarations, granting of visas, issuing of certificates, etc.);
•    Activities to enroll in the List of natural and legal entities that have the capacity to audit European funds and non-reimbursable funds from other donors (taking over the dossiers).
The Office also provides support for the activities related to the enrolment to the traineeship, fulfilment of the annual obligations, CPD for trainees at the territorial level:
•    Activities for the organization of the financial-accounting knowledge test for the access to the traineeship (taking over the candidates’ exam dossiers);
•    Activities for the enrolment to the traineeship according  to the existing agreements (taking over the documents recognizing the qualifications);
•    Monitoring the traineeship period (completion of traineeship) and the legal traineeship period;
•    Professional competence exam for granting the quality of financial auditor (taking over the candidates’ exam dossiers);
Furthermore, the Office provides CPD courses for members and trainees at the territorial level:
•   Organizes mandatory and optional courses at the territorial level.

Other activities
•    Collection of fixed/variable fees and charges;
•    Information and technical assistance activities for the Chamber’s members;
•    Information activities for the entities outside the Chamber;
•    Organization of seminars, meetings or other festive activities for the Chamber’s members;
•    Advisory meetings with members and business representatives in the territory;
•    Promoting existing publications: “Financial Audit” and “Auditing Practices” Journals, etc.;
•    Other tasks set up by the Chamber’s management representatives.

Contact

Timișoara Regional Office of the Chamber of Financial Auditors of Romania (Arad, Caraș-Severin, Hunedoara, Timiș)

Address: located at No. 2A Paris Street, 1st floor, room 104, (IPROTIM building)
Telephone/fax: +4031.433.59.34
Mobile: 0731.031.028
E-mail: centru.timisoara@cafr.ro

Structure:
Otilia Bejeriță – Officer
Mihaela Stan -Officer

Working hours: 09:00 – 15:00, except for non-business days and public holidays.

Overview

The Constanța Regional Office of the Chamber of Financial Auditors of Romania, established to support the members of the East-South-East (Constanța, Călărași, Tulcea) ensures increased effectiveness of CAFR activities in the respective territory.

Targets:
The Office provides service-related activities for members at the territorial level:
•    Registration, recording, withdrawal and suspension of CAFR members – natural and legal entities in the development area (taking over the registration dossiers, specific reports and declarations, granting of visas, issuing of certificates, etc.);
•    Activities to enroll in the List of natural and legal entities that have the capacity to audit European funds and non-reimbursable funds from other donors (taking over the dossiers).
The Office also provides support for the activities related to the enrolment to the traineeship, fulfilment of the annual obligations, CPD for trainees at the territorial level:
•    Activities for the organization of the financial-accounting knowledge test for the access to the traineeship (taking over the candidates’ exam dossiers);
•    Activities for the enrolment to the traineeship according  to the existing agreements (taking over the documents recognizing the qualifications);
•    Monitoring the traineeship period (completion of traineeship) and the legal traineeship period;
•    Professional competence exam for granting the quality of financial auditor (taking over the candidates’ exam dossiers);
Furthermore, the Office provides CPD courses for members and trainees at the territorial level:
•   Organizes mandatory and optional courses at the territorial level.

Other activities
•    Collection of fixed/variable fees and charges;
•    Information and technical assistance activities for the Chamber’s members;
•    Information activities for the entities outside the Chamber;
•    Organization of seminars, meetings or other festive activities for the Chamber’s members;
•    Advisory meetings with members and business representatives in the territory;
•    Promoting existing publications: “Financial Audit” and “Auditing Practices” Journals, etc.;
•    Other tasks set up by the Chamber’s management representatives.

Contact

Constanța Regional Office of the Chamber of Financial Auditors of Romania (Constanța, Călărași, Tulcea)

116 Făgetului, 2nd floor, Constanța
Telephone/fax: 031.433.59.36
E-mail: centru.constanta@cafr.ro

Structure:

Working hours: 09:00 – 15:00, except for non-business days and public holidays.