AGENDA (Times shown in EEST – Bucharest Time)

9:30 – 10:00 Participant registration (logging in on the online platform)
10:00 – 11:15 Opening works
Moderator: Radu Soviani

Messages from International Guests:

• International Federation of Accountants (IFAC), Jean Bouquot, President
• Accountancy Europe, Eelco van der Enden, CEO
• Association of Chartered Certified Accountants (ACCA Global), Melanie Proffitt, Deputy President
• Institute of Public Auditors in Germany (IDW), Melanie Sack, CEO
• AICPA & CIMA, Nataliia Vovchuk, Head of South East Europe
• Institute of Certified Public Accountants of Cyprus, Kyriakos Iordanou, General Manager
• Chamber of Auditors of Ukraine, Olena Barishnikova, Board Member

Messages from Romanian Guests:

• Ministry of Finance, Alexandru Nazare, Minister
• Romanian Court of Accounts, Mirela Călugăreanu, President
• Authority for the Public Oversight of the Statutory Audit Activity, Prof. Georgiana Oana Stănilă, President
• The Romanian Union of Liberal Professions, Cătălin-Daniel Fenechiu, President
• Bucharest University of Economic Studies, Prof. Nicolae Istudor, Rector
• West University of Timișoara, Prof. Ovidiu-Constantin Bunget, Director of the Accounting and Auditing Department, Faculty of Economics and Business Administration
• Permanent Electoral Authority, Florin Ciurlău, Head of Public Internal Audit Service
• Bucharest Chamber of Commerce and Industry, Gabriela Iftene, Executive Director

Festive Moment – National Financial Auditor’s Day in Romania

11:15 – 11:30 Keynote speech – Saskia Slomp, CEO, EFRAG

11:30 – 12:30 Plenary Session
Financial Audit and Sustainability Reporting in the Era of Global Transformation: Change, Impact, Responsibility
Moderator: Radu Soviani

Speakers:

• Adrian Popescu, President, CAFR
• Prof. Liliana Ionescu-Feleagă, First Vice President, CAFR
• Iulian Ardeleanu, Vice President, CAFR

• Ciprian Teodor Mihăilescu, External Affairs Advisor to the President, CAFR

• Hilde Blomme, Deputy CEO, Accountancy Europe
• Salvador Marin, President, EFAA
• Prof. Adriana Tiron-Tudor, President, PAEE
• Alex Russell, Head of Audit and Assurance Strategy, ICAEW
• Neville Anderson, Senior Technical Manager, IDW

12:30 – 13:30 Lunch Break

13:30 – 16:15 Congress Workshops

Workshop 1 – Sustainability Reporting Audit in Practice: Between Regulatory Requirements and Operational Realities

Moderator: Ciprian Teodor Mihăilescu

1. Opening Message CSRD – Conclusions After the First Year of Limited Assurance, Adriana Mihaela Chircusi, Audit Director, PwC Romania PwC Romania
2. Correlation of management board reports with financial statements – Sorina Vâlcu, Audit & Assurance Director, KPMG Romania
3. How sustainability audit creates value – Gaetano Casale, Senior Manager Climate Change and Sustainability Services, Ernst&Young
4. EU Taxonomy – Practical example: legislative simplifications under draft Delegated Regulation C (2025) 4568/ July 4, 2025 – KPI: Turnover and eligible activity alignment model – Corina Dimitriu & Alexandra Hagiu, Deloitte Audit
5. Sustainability – Competitive advantage or bureaucratic burden? – Florin Toma, Partner JPA Romania
6.  Lessons learned after the first year of integrated financial and sustainability reporting, Alina Petrescu, Director of Communication and Sustainability, OMV Petrom
7. Premier Energy Presentation (TBC)
8. The sustainability report: between compliance and relevance, Flavia Popa, Secretary General, BRD
9. The ESG journey – how it started, where it is now, and how we prepare for the future, Laura Perrin, Sustainability Trainer and Consultant
10. First sustainability report audits using ISAE 3000: Key considerations and best practices – Alexandru Coracioni, Altrix Consulting
11. Coordination and Trust: Internal auditor collaboration with other assurance providers and ESG experts – Diana Vasilescu, financial auditor

Workshop 2 – Financial auditors and professional training focusing on sustainability reporting requirements: from theory to competence

Moderator: Prof. Liliana Ionescu-Feleagă

1. AI in financial audit: procedural efficiency vs. professional judgment – Assoc. Prof. Galina Bădicu & Assoc. Prof. Svetlana Mihăilă, ASE Moldova
2. Integrating sustainability into professional training programs – Corina Listoschi, ASPAAS mentor
3. Financial audit in the Twin Transition era: professional judgment, sustainability assurance, and Agentic AI – Asst. Prof. Delia Deliu
4. Auditor’s judgment on sustainability in the AI era: regulatory dilemmas and algorithmic distortions – Prof. Maria Niculescu & Prof. Emeritus Alain Burlaud
5. Sustainability reporting and audit standards: global convergence vs. European specifics – Andreea-Larisa Olteanu & Prof. Liliana Ionescu-Feleagă
6. Can auditors predict a company’s future? Audit opinions and going concern assurance – Dorotheea Chiosea & Prof. Camelia Hațegan
7. Financial and algorithmic auditing in the AI era: Sustainability. Ethics. Professional transformation – Prof. Alexandru Țugui
8. Evolution of European sustainability reporting: CSRD, ESRS, and audit challenges – Răzvan Buduru
9. Sustainability, digitalization and AI: Transforming audit committees under modern corporate governance – Elena Claudia Badea & Prof. Liliana Ionescu-Feleagă
10. Audited sustainability reporting – Financial market expectations and the role of auditors, Flavius Jakubowicz, Chairman of the Board of Directors, Association of Financial-Banking Analysts of Romania (AAFBR)

Workshop 3 – The audit profession in the Scientific Research Lab

Moderators: Assoc. Prof. Alin Dumitrescu & Liliana Ialomițianu

1. Role of ERP systems and AI in sustainability audit –Laura Barna & Prof. Bogdan Ionescu
2. Revenue forecasting using ARIMA time series models –Ionela Ursu
3. Performance audit for evaluating public institutions –Irinel Nechita & Prof. Daniel Botez
4. Empirical study on sustainability performance vs. financial performance –Mihaela Neacșu
5. Connectivity in integrated reports: a systematic approach –Andreea Iuraș & Prof. Victoria Bogdan
6. Business innovation through generative AI: a patent analysis – Asst. Prof. Sînziana Rîndașu & Eliza Baba & Prof. habil. Ofelia-Ema Aleca
7. External public audit and contemporary challenges: performance, resilience, sustainability –Maria Niculescu et al.
8. Changes in accounting estimates: impact and trends –Ioana Ciurdaș
9. Fraud detection via emerging apps – AI agents –Dragoș Tofan & Prof. Dinu Airinei
10. Sustainability in public health: regulation, reporting, and change management – Asst. Prof. Luminița Dumitrașcu
11. From aggressive and optimized tax planning to legal compliance – Prof. Costel Istrate et al.
12. Sustainability reporting evolution and auditor challenges – Prof. Ovidiu Bunget et al.

16:15 Closing remarks
Speaker: Adrian Popescu, CAFR President