In brief

  • Individual financial auditors who run internal audit on a salary or who sit on audit committees will pay, from 1 January 2027, a fixed annual subscription of 1,000 lei to the Chamber of Financial Auditors of Romania.
  • The sum is paid in two instalments: 600 lei by 31 March and 400 lei by 30 September each year.
  • In return, those auditors no longer tell the Chamber what they earn: the annual report contains only the number of contracts carried out, or the number of appointments to audit committees. The variable subscription calculated on income, introduced for them in December 2025, disappears with the repeal of article 5 paragraph (4).
Act: Decision of the Council of the Chamber of Financial Auditors of Romania no. 214/2026
Published: Official Gazette of Romania (Monitorul Oficial) no. 732 of 1 September 2026
In force from: 1 January 2027

The Chamber of Financial Auditors of Romania is giving up on finding out what auditors on a salary earn and is asking them instead for a fixed sum, 1,000 lei a year. Decision of the Council of the Chamber no. 214/2026, published in Official Gazette of Romania no. 732 of 1 September 2026, amends Decision no. 35/2014, the act that has held the profession’s schedule of subscriptions and fees for twelve years. The mechanism, a professional body setting for itself the sums it collects from its own members, is the same one through which physiotherapists resuming practice ended up paying a new fee of 750 lei, and here its basis lies in article 46 paragraph (2) of the Regulation on the organisation and functioning of the Chamber, which gives the Council the power to approve the amount of the subscriptions and the dates on which they are collected.

Who is covered. The first category: active individual financial auditors who are responsible for organising internal audit work, who coordinate the assignments or engagements and who sign internal audit reports, that is, exactly the role for which article 23 of Government Emergency Ordinance no. 75/1999 requires the standing of financial auditor, and who obtain income in the form of a salary for doing so. The second category: individual financial auditors who sit on audit committees, who got there precisely because they are financial auditors and who obtain income from that activity.

For both categories, the decision inserts into article 1 of the 2014 act two new paragraphs, (11) and (12), which impose on them an annual reporting obligation, but one emptied of figures. The salaried internal auditor reports „exclusively the number of contracts carried out”, the member of an audit committee reports „exclusively the number of appointments to audit committees”, and in both cases the text says expressly that „the statement of items of a financial nature is excepted”. The Chamber finds out how many, not how much.

Even though the figures disappear from this report, the annual reporting form of financial auditors changes too, through a separate decision of the Chamber Council: three rows drop out of the table from 2027.

What it changes in practice

The first effect is the sum. The new letter a4) of article 2 paragraph (2) of Decision no. 35/2014 sets for these persons a fixed annual subscription of 1,000 lei. It is a fixed subscription, so it depends neither on income, nor on the number of reports signed, nor on the number of committees the auditor sits on.

The same move, from an old sum to one several times larger, was made in healthcare in 2026: the subscription of hospital evaluators rises from 200 to 840 lei, and the certificate expires on 31 January of the following year.

The second effect is the payment calendar. The new letter a3) of article 3 paragraph (1) splits the sum into two instalments: 600 lei by 31 March and 400 lei by 30 September each year. The two instalments add up to exactly the 1,000 lei in article 2, so the schedule tallies. The first real due date is 31 March 2027, because the decision enters into force on 1 January 2027.

The third effect is the disappearance of the variable subscription on salary income. The decision repeals article 5 paragraph (4) of the 2014 act, the text which, in the form given to it in December 2025, said that individual auditors with income in the form of a salary from financial audit, internal audit or other activities of the profession owe a variable subscription to the Chamber. The variable subscription is calculated, under article 4, by applying a rate of between 0.5% and 1.2% to total income, according to its size. From 1 January 2027, the basis that brought salaried auditors into that category no longer exists.

The fourth effect is one of confidentiality, and it explains why the sum is fixed. From the moment the annual report of these auditors no longer contains financial items, the Chamber no longer has a base on which to apply a percentage rate. A fixed sum is the only thing that can still be asked for. The salaried internal auditor no longer has to show the Chamber his salary, and the member of an audit committee no longer has to show his allowance.

The fifth effect concerns penalties. The decision does not create a penalty regime of its own, so what already existed in the 2014 act applies: under article 3 paragraph (4), failure to observe the payment deadlines leads to members of the Chamber being sanctioned in accordance with the legal provisions in force, and under article 5 paragraph (3) the annual endorsement of the financial auditor’s card is granted only if the payment obligations have been met. Whoever does not pay the 600 lei by 31 March risks, in practice, the endorsement.

What has changed compared with the previous situation

The form of article 5 paragraph (4) immediately preceding this one is not the 2014 one, but a very recent one. Decision of the Council of the Chamber no. 267/2025, published in Official Gazette of Romania no. 1.182 of 19 December 2025, had entirely rewritten that paragraph and given it the following content: individual financial auditors who obtain income in the form of a salary from financial audit, internal audit or other activities of the profession „have the obligation to report by completing the annual activity report for individuals and shall owe a variable subscription to the Chamber”. At the same time paragraphs (41) and (42) were introduced: the first brought into the same position auditors on audit committees and on boards of directors who receive allowances, the second specified that those under paragraph (4) declare net income and those under paragraph (41) declare net allowances.

Nine months, therefore, separate the old rule from the new one, not twelve years. From 19 December 2025 until 31 December 2026, salaried auditors owe a variable subscription on the net income they declare. From 1 January 2027, they owe a fixed 1,000 lei and no longer declare their income.

It is worth saying what the original 2014 form provided as well, because it turns the meaning right round. Article 5 paragraph (4), as published in Official Gazette of Romania no. 358 of 15 May 2014, said exactly the opposite: „For income obtained in the form of a salary from the activity of financial audit, internal audit, as well as for other income, in the form of a salary, derived from the exercise of the profession of financial auditor, the persons concerned shall not owe a variable subscription to the Chamber.” The exemption held for eleven and a half years, was replaced in December 2025 by an obligation, and now the obligation turns into a fixed sum.

The structure of the schedule has changed as well. Letter a4) is added after letter a3) of article 2 paragraph (2), in a list that already contained special categories: letter a) for active individual auditors, at 780 lei a year, letter a1) for those with no activity in the previous year, at 500 lei, letter a2) for the first year after acquiring membership, at 1,430 lei, and letter a3) for the first year after regaining it, at 1,500 lei. The new sum of 1,000 lei therefore sits between the subscription of an ordinary active auditor and that of a member in his first year.

Advantages and disadvantages

What it improves

  • The salaried internal auditor no longer has to tell the Chamber the amount of his salary, and the member of an audit committee no longer declares his allowance. The reporting stays, but without financial figures.
  • The sum is predictable. An auditor can work out what he owes the Chamber at the start of the year, without waiting for the 31 March adjustment of the following year, which was the rule with the variable subscription.
  • A whole administrative operation disappears: the advance payment by 30 September, the final calculation on the basis of the financial statements and the adjustment of the difference, the mechanism laid down in article 5 paragraphs (1) and (2).
  • For high incomes, the cap of 1,000 lei is a significant reduction against the percentage rate that had applied since December 2025.
  • The deadlines coincide with those of the other members, 31 March and 30 September, so no third payment calendar appears in the profession.

What remains a problem

  • The fixed sum takes no account of the size of the income, so an internal auditor on a modest salary pays the same as one on a large salary.
  • The decision does not say what happens to the variable subscription owed for 2026, whose adjustment falls, under article 5 paragraph (2), on 31 March 2027, that is, after the repeal of its basis.
  • The text does not state whether the 1,000 lei replaces the fixed subscription under letter a) or is added to it, for an auditor who has both a practice of his own and a salaried internal audit post.
  • Paragraphs (41) and (42) of article 5, introduced in December 2025, remain in force and continue to require a variable subscription and the declaration of net allowances from auditors on audit committees, the very people the new text has just relieved of financial reporting.
  • The first instalment, 600 lei, is 60% of the annual sum and is paid by 31 March, whereas an ordinary active auditor pays by the same date 400 out of 780 lei, that is, 51%.
  • The phrase „the number of contracts carried out” has no obvious meaning for a salaried employee, who has an employment contract, not audit contracts. The act does not explain what is being counted.

Practical advice

  1. Check whether you fall into either of the two new categories. What the job description says does not matter; what matters is whether you are responsible for organising internal audit, coordinate the assignments or engagements and sign internal audit reports, or whether you were appointed to an audit committee precisely because you hold the standing of financial auditor.
  2. Put 31 March 2027 in the calendar for the first instalment of 600 lei. It is the first due date after entry into force and it is the larger of the two.
  3. Do not ignore 2026. The December 2025 rule applies to 2026 income, and the variable subscription on it is adjusted, under article 5 paragraph (2), by 31 March 2027. The repeal from 1 January 2027 concerns obligations arising after that date, not those already arisen.
  4. File the annual activity report for individuals in any event. The reporting obligation stays, only its content thins out, and the annual endorsement of the card depends on obligations to the Chamber being met.
  5. If you also have a financial audit practice of your own alongside the salaried post, ask the Chamber in writing to confirm which fixed subscription you owe. The act does not resolve the overlap between letter a) and the new letter a4).
  6. If you sit on an audit committee and receive an allowance, ask for the same clarification. Paragraph (41) of article 5 has not been repealed and still requires a variable subscription from you.
  7. Keep the proof of payment. The annual endorsement of the financial auditor’s card is granted, under article 5 paragraph (3) of the 2014 act, only if the payment obligations have been met, and the endorsement is valid until 31 March of the following year.
  8. If you suspend your standing or change your status during the year, look at article 3 paragraphs (5) and (6), which provide for the fixed subscription to be recalculated proportionally by month. The rule applies to the new subscription as well, since it too is a fixed subscription.

Frequently asked questions

Who pays the 1,000 lei?
Individual financial auditors in two categories: active auditors who are responsible for organising internal audit, coordinate the assignments or engagements and sign internal audit reports, obtaining income in the form of a salary for doing so, and those who sit on audit committees as a result of their qualification as financial auditors and obtain income from that activity.
From when does it apply?
From 1 January 2027. Article III of the decision expressly lays down that date, so publication on 1 September 2026 produces no immediate effect.
When is it paid?
In two instalments: 600 lei by 31 March and 400 lei by 30 September each year. The first due date is 31 March 2027.
What did these auditors pay until now?
Since 19 December 2025, when Decision of the Council of the Chamber no. 267/2025 entered into force, they owed a variable subscription calculated by applying a rate of 0.5% to 1.2% to the net income declared. Before that date, the original 2014 form of article 5 paragraph (4) expressly exempted them from the variable subscription on salary income.
Do I still have to declare what I earn?
No. The new paragraphs (11) and (12) of article 1 say that the reporting includes exclusively the number of contracts carried out, or the number of appointments to audit committees, and that the statement of items of a financial nature is excepted.
What happens to the variable subscription for 2026?
The decision contains no transitional provisions. The obligation arose under the rule in force in 2026, and its adjustment is provided for by article 5 paragraph (2) by 31 March of the following year. The repeal takes effect from 1 January 2027 and concerns later obligations.
Is the 1,000 lei added to the 780 lei subscription of an active auditor?
The act does not say. Letter a4) is added to the same list as letter a) and contains no derogation formula. For an auditor who has both a practice of his own and a salaried internal audit post, the text allows more than one reading.
What happens if I do not pay on time?
The general rules of Decision no. 35/2014 apply: article 3 paragraph (4) provides for members who fail to observe the deadlines to be sanctioned, and article 5 paragraph (3) makes the grant of the annual endorsement of the financial auditor’s card conditional on the payment obligations being met.

Errors and inconsistencies in the published text

  • Article I points 1 and 4 of the decision, read against article 5 paragraphs (41) and (42) of Decision no. 35/2014. The decision repeals only article 5 paragraph (4) and leaves untouched paragraphs (41) and (42), introduced nine months ago by Decision of the Council of the Chamber no. 267/2025, published in Official Gazette of Romania no. 1.182 of 19 December 2025. Paragraph (41) provides that individual financial auditors who sit on audit committees and obtain income in the form of allowances „have the obligation to report by completing the annual activity report for individuals and shall owe a variable subscription to the Chamber”. Paragraph (42) provides that they „declare net allowances”. These are exactly the same persons whom the new article 1 paragraph (12) requires to report „exclusively the number of appointments to audit committees”, with the statement that „the statement of items of a financial nature is excepted”, and for whom the new letter a4) sets a subscription of 1,000 lei. From 1 January 2027, an auditor on an audit committee has, in the same act, two rules that exclude each other: one forbids him to declare financial figures, the other requires him to declare net allowances and to pay a percentage of them. It cannot be established from the text whether he owes 1,000 lei or 1,000 lei plus the variable subscription. Point 4 also has the effect that the first part of paragraph (42), which refers to „the financial auditors mentioned in article 5 paragraph (4)”, is left without an object, because the paragraph it refers to has been repealed.
  • Article I points 2 and 3 of the decision, read against article 2 paragraph (2) letter a) and article 3 paragraph (1) letter a) of Decision no. 35/2014. The new letter a4) refers to „individual financial auditors, provided for in article 1 paragraphs (11) and (12)”, and paragraph (11) describes them expressly as „active individual financial auditors”. Those same auditors are, however, also the addressees of letter a) of the same paragraph, „for active individual financial auditors: 780 lei”. An active financial auditor may have at the same time a practice of his own and a salaried internal audit post, so he falls under both letters, and the decision provides no derogation between them. The difference is not a matter of style: three different annual sums can be deduced from the text for the same person, 780 lei, 1,000 lei or 1,780 lei, with instalments to match under article 3 paragraph (1), where the new letter a3) sits alongside letter a), which provides for 400 lei by 31 March and 380 lei by 30 September. Failure to pay on time attracts a penalty and puts the annual endorsement in question, so the sum has to follow from the act with certainty.

Editorial analysis

The decision solves a problem the Chamber created for itself in December 2025. It then abolished an exemption eleven and a half years old and decided that auditors working on a salary owe a variable subscription on the net income they declare. The practical consequence was that a professional body was asking employees to tell it their salary, and members of audit committees to tell it their allowance, in order to calculate a percentage of them. The present act steps back and replaces the percentage with a fixed sum. It is, in essence, the price the Chamber is asking for no longer enquiring what you earn.

The figures show where the burden moves. Under the regime of December 2025, an active salaried auditor paid the fixed subscription of 780 lei plus the variable subscription, calculated at 0.5% for income up to 50,000 lei. The 1,000 lei in the new letter a4) is 220 lei above the ordinary fixed subscription, an increase of 28.2% over it. Now, 220 lei is the 0.5% rate applied to net income of 44,000 lei a year, roughly 3,700 lei net a month. Below that threshold, a salaried auditor will pay more from 2027 than he paid in 2026. Above it, he will pay less, and the difference grows quickly: on net income of 120,000 lei a year the rate of 0.8% applied, so 960 lei variable plus 780 lei fixed, 1,740 lei in all, against 1,000 lei from 2027, 42.5% less. The fixed sum therefore shifts the burden from well-paid internal auditors towards those on small salaries, and the act nowhere says that this is what it does.

The second thing that does not show on a straight read of the act is the asymmetry of the calendar. The member gets two firm deadlines, 31 March and 30 September, and the first instalment amounts to 60% of the annual sum, against the 51% an ordinary active auditor pays by the same date. The Chamber, in return, takes on no deadline at all: neither for confirming that someone falls into one of the two new categories, nor for making known how the „contracts carried out” by a salaried employee are to be counted, a notion the act introduces without defining it. An employee has an employment contract, not audit contracts, and correct reporting is what the annual endorsement of the card depends on, through article 5 paragraph (3).

Then there is 2026, about which the decision says nothing. The rule that imposed the variable subscription was in force for exactly one financial year, and its bill is adjusted, under article 5 paragraph (2), by 31 March 2027, three months after the basis that produced it was repealed, and on the same day as the first instalment of the new regime. A salaried internal auditor thus risks receiving in March 2027 two payment demands on different bases, without the act saying a word about the relation between them.

What should be changed

  • Repealing, at the same time, paragraphs (41) and (42) of article 5. They were written in December 2025 as the logical counterpart of paragraph (4), for the same categories of auditors. Left in force, they require a variable subscription and the declaration of net allowances precisely from the people the present act relieves of financial reporting. One more sentence in article I point 4 would close the contradiction before it reaches the first member who challenges the sum demanded.
  • An express derogation formula in letter a4). The text ought to say „by way of derogation from letter a)” or, on the contrary, „in addition to the subscription provided for in letter a)”. As written, an auditor who has both a practice of his own and a salaried internal audit post cannot know whether he owes 780, 1,000 or 1,780 lei, and the Chamber’s executive staff will give the answer case by case.
  • A transitional provision for the variable subscription for 2026. It would be enough to state that obligations arising up to 31 December 2026 are discharged under the rules in force when they arose, with the adjustment of 31 March 2027. Without it, an auditor who receives two payment demands in the same month has no way of knowing whether the second one is lawful.
  • Defining what is counted in the annual report. „The number of contracts carried out” has to be explained for a salaried employee: internal audit engagements concluded during the year, the assignments in the annual plan, or the reports signed. Whether the report is correctly filed depends on the answer to that question, and the endorsement of the card depends on the report filed.
  • An income threshold below which the subscription is reduced. The schedule in article 2 paragraph (2) already has a letter a1) of 500 lei for active auditors with no activity in the previous year, so the mechanism for differentiating exists in the act. Applied here, it would correct the harshest effect of the fixed sum, namely that an internal auditor at the start of a career pays the same as one earning several times as much.
  • Republishing Decision no. 35/2014. The act has been amended at least five times before the present decision, and article 2 paragraph (2) now has fourteen letters, eight of them with an index. A member who wants to find out what he owes has to read six different acts and overlay them in his head. A republished version would make the schedule legible and would bring out precisely the overlaps noted above.

Original text of the legal act

The text below is reproduced in Romanian, the official form of publication.

The full text, as published in the Official Gazette of Romania

Official Gazette of Romania no. 732 of 1 September 2026 16 pages PDF, 143 KB the act starts on page 16

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This article is for informational purposes only and does not constitute legal advice. For specific situations, consult a licensed attorney or tax advisor.