How to change your accountant in Romania (without breaking anything)
The clean handover process: what to request from your old accountant, opening balances, SPV access, and how to avoid gaps in filings.
Last reviewed: 7 August 2026 · Conion, CECCAR member firm
The short answer
To change accountants in Romania: give notice under your current contract, request the standard handover file (trial balance, journals, asset register, payroll data, copies of filed declarations), have the new accountant verify opening balances, transfer SPV and e-Factura access, and start the new monthly workflow. Done in order, there is no gap in your filings.
The handover file — what to request
| Item | Why it matters |
|---|---|
| Trial balance at the cut-off date | Becomes your opening balances — errors here follow you for years |
| General ledger / journals for the current year | Continuity of the statutory records |
| Fixed-asset register | Depreciation must continue correctly |
| Payroll files and REVISAL export | Employment history and contributions must stay consistent |
| Copies of filed declarations + proof of submission | Verifies nothing is missing or late |
| Contracts, tax registrations, prior control documents | Context the new accountant needs on day one |
Step by step
- 1. Read your current contract: notice period, exit terms, where your documents live.
- 2. Choose the new firm and agree the takeover date (a month-end).
- 3. Send the handover request in writing — your new accountant typically drafts it.
- 4. New accountant verifies opening balances against the last filed statements.
- 5. Transfer SPV and e-Factura access, and any ANAF power of attorney.
- 6. First new monthly cycle runs; any historical gaps get a written fix plan.
Common mistakes
- Leaving without the handover file "to sort out later" — retrieving documents months after the relationship ended is much harder.
- Accepting opening balances unverified — you inherit someone else's errors silently.
- Forgetting SPV access — official notices keep arriving where nobody reads them.
- Switching during a tax inspection — finish or coordinate the inspection first.
Where we fit
We run this exact checklist for international founders — in English, with the old firm chased by us, not by you. See how the takeover service works, the pricing, or start with a confidential review.
Frequently asked questions
- Does my old accountant have to cooperate?
- Yes. The accounting records belong to your company, not to the accountant, and a professional accountant is obliged to hand them over. In practice a clear written request with a checklist resolves nearly every case.
- Is there a penalty or fee for leaving an accountant?
- Check your service contract for a notice period (30 days is common). There is no legal penalty for changing providers; any exit fee would have to be in the contract you signed.
- Can I switch mid-year?
- Yes. Any month-end works if the handover file is complete. Year-end is the tidiest cut, but a bad accounting situation should not wait for December.
- What if the old accountant filed things late or wrong?
- The takeover review surfaces this: the new accountant compares the trial balance with what was actually filed. Gaps get a written fix plan — better discovered now than during a tax inspection.
- Who tells ANAF about the change?
- There is no single "change accountant" filing; what changes hands in practice is SPV and e-Factura access plus any power of attorney. Your new accountant handles the access transfer and confirms it works.