Attempts to Expand the Competencies of External Public Auditors into the Area of Consultancy — Case of the Romanian Court of Accounts

Abstract

This paper examines the potential effects of legislative proposals aimed at amending Law No. 94/1992 on the organization and functioning of the Romanian Court of Accounts. Primarily, it is observed that if these initiatives were adopted, they would allow public entities to request information, methodological clarifications, or detailed answers to various questions from the regional Chambers of Accounts. The responses would need to be provided in writing, in the form of an opinion, within 30 days. If the applicant finds the opinion unsatisfactory, they would have the right to challenge it, with justification, within 10 days of receiving the document. Subsequently, a specialized court would resolve the challenge within 10 days of its registration, either upholding or annulling the opinion, in whole or in part. However, the Legislative Council, in its advisory opinion, pointed out that assigning the Court of Accounts the obligation to provide periodic consultancy to interested parties contravenes its constitutional role. Such a mandate would diminish the institution's primary function—control—thereby questioning the balance and efficiency of its activities. Other opinions, discussed in the paper, also highlight delays in legislatively transitioning the Romanian Supreme Audit Institution from financial control to specialized consultancy. The structure of this study includes: (1) Introductory considerations on the creation and functioning of the Romanian Court of Accounts, (2) An analysis of parliamentary efforts to orient the Court's activity toward providing specialized consultancy to public entities (2.1 - An initial initiative focusing on guidance/prevention and discouraging auditor misconduct; 2.2 - Attempts to introduce provisions in Law No. 94/1992 establishing consultancy as a task for auditors), and (3) Conclusion.