Working English translation of Law 162/2017 art. 62, 63, 65(7) and 40(7), as amended by GEO 137/2024 and Law 137/2025: Romanian text in force, in-force dates and amending acts for each paragraph.

A Romanian supplier with no more than 1,000 average employees in the previous year can decline ESG data beyond the EU voluntary standard when a customer asks for its sustainability report. What Order 1281/2026 changed, what the value chain cap contains and how to answer the request.

For group engagement teams with a Romanian subsidiary: what ISA 600 (Revised) expects from the group auditor and the component auditor, and the Romanian rules on the subsidiary's own statutory audit, the ASPAAS register, appointment, internal audit and filing.

A company that exceeded two of the three audit criteria in both 2025 and 2026 has its 2026 statements audited and filed by 31 May 2027. The timeline, the options for appointing the auditor, internal audit and the costs of a missed step.

The 2024 increase in size criteria did not move the audit test. A company can be small for reporting and still need a statutory audit, and internal audit with it.

Law 137/2025 approved Emergency Ordinance 137/2024: statutory auditors give limited assurance on CSRD sustainability reports, under ASPAAS oversight.

Order 319/2025 set at RON 6,632,910.38 the 2024 ceiling used in 2025 for internal audit by the Ministry of Finance under collaboration protocols.