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.

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.

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.