for the activity carried out during the period 01 January β 31 December 2025
Financial audit activity: YES
Statutory audit activity β PIE: β
Statutory audit activity β NON-PIE: YES
Financial audit and statutory audit activity: β
Authorised in another EU Member State / European Economic Area: YES
Authorised in a third country: YES
(employees or other forms of collaboration)
| Financial auditor's full name | RPE registration number | CAFR membership number |
|---|---|---|
| Gabriel Radu Aristide CEACALOPOL | PJ 1600 | 1600 |
The internal quality control system is exercised through the only control that can be exercised, namely self-control. During the activity, all types of errors that occurred were promptly corrected through self-control, so that the inspection carried out by CAFR awarded an "A" rating, and the ISO 9001 certification confirms that a quality management system is implemented and maintained. In view of the above, I declare that the self-control exercised was effective and operated continuously.
The own policies and procedures for the internal quality control of audit engagements were drawn up by the authorised natural person and are verified by the same person, in accordance with the requirements of ISQC 1 and ISA 220.
Auditing standards require the firm to consult on technical, ethical and professional judgement matters. The level of findings will depend on the nature of the issue identified.
The precise circumstances in which a "hot" review may be required cannot be identified, but may include:
The decision on the need for a "hot" review must be discussed with the review partner who ensures the firm's compliance with the standards and who will keep a register of "hot" reviews.
The financial auditor Ceacalopol Gabriel Radu Aristide applies an internal quality control system based on the provisions of ISQC 1 and ISA 220, which formed the basis for drawing up the Internal Procedures Manual.
The quality control system applied within the practice aims to provide reasonable assurance that:
Institution that carried out the inspection: ASPAAS
The signed statement on the independence practices implemented by the financial auditor has been submitted, which also confirms that an internal review of compliance with independence requirements has been carried out.
A description of the financial auditor's policy regarding the rotation of audit partners and staff, in accordance with Article 17(7) of Regulation (EU) No 537/2014, has also been submitted.
| Financial audit activity and other non-audit activities | No. of engagements as main contractor | No. of engagements as subcontractor | Fees invoiced by the auditor under contract (RON) | Of which fees passed on to subcontractors |
|---|---|---|---|---|
| A. Financial audit activity, Total | 11 | 0 | 191,087.40 | 0.00 |
| A.2. Statutory audit of the annual and consolidated financial statements of entities other than public-interest entities | 0 | 0 | 0.00 | 0.00 |
| A.15. Engagements to perform agreed-upon procedures regarding financial information (ISRS 4400) | 0 | 0 | 0.00 | 0.00 |
| Total turnover related to the financial auditor profession | β | β | 191,087.40 | 0.00 |
| Grand total | 191,087.40 | |||
We hold an e-visa: YES
Copies of the professional liability insurance contracts for the reporting period have been submitted to ASPAAS and CAFR.