Financial Audit 2026 — Who Needs It, Deadlines and How to Prepare

Financial audit is mandatory for an increasing number of companies in Romania. This guide explains who needs it, what it involves, and how to prepare.

Who Needs Financial Audit in 2026?

Statutory audit is mandatory for companies exceeding two out of three criteria for two consecutive financial years: total assets over EUR 3.5M, net turnover over EUR 7M, or average employees over 50.

Key Deadlines 2026

• Annual financial statements: May 31, 2026
• Auditor report: before financial statement filing
• Auditor appointment: preferably Q1 via General Assembly

Why Geseidl Audit & Tax?

Geseidl Audit & Tax holds CAFR Rating A since 2011, with expertise in statutory audit, internal audit, M&A due diligence and transfer pricing.

Need professional services? The Geseidl Consulting Group team, CECCAR Prahova leader for 18 consecutive years, is ready to help. Discover our services or contact us for a free consultation.