9:30 – 10:00 Registration (online platform log in)
10:00 – 11:15 Opening of the Congress works
Adrian Popescu, CAFR President
- Messages from the Congress guests
- Mihai Precup, State Secretary, Prime Minister’s Office, Message of the Romanian Government
- Marcel-Ioan Boloș, Romanian Minister of Finances
- Alin Andrieș, State Secretary, Romanian Ministry of Finances
- Oana Georgiana Stănilă, Authority for the Public Oversight of the Statutory Audit Activity (video message)
- Mihai Busuioc, President, Romanian Court of Accounts
- Adrian Cucu, President, National Office for the Prevention and Combating of Money Laundering
- Dan Manolescu, President, Romanian Union of Liberal Professions, President, Romanian Chamber of Tax Advisors
- Nicolae Istudor, Rector, Academy of Economic Studies of Bucharest
- Asmâa Resmouki, IFAC President (video message)
- Tetiana Kamenska, Chair of AchU Ukraine
- Georgeta Covaliov-Rusu, President, Association of Professional Accountants and Auditors of the Republic of Moldova
- Ronnie Patton, Deputy President ACCA
- Celebration marking the National Day of the Romanian Financial Auditor
Plenary session 1: International implementation of ESG principles
- Adrian Popescu, CAFR President
- Liliana Ionescu-Feleagă, CAFR First vice-president
- Iulian Ardeleanu, CAFR Vice-president
- Salvador Marin, EFAA President
- Cătălin Albu, IAAER Vice-president
- Shaun Robertson, ICAEW Director, Education and Qualifications
- Adam Birt, ICAEW Head of Qualifications, Strategy and Development
11:15 – 11:30 Break
11:30 – 12:30 Plenary session 2: European transposition of the CSRD Directive–
challenges and opportunities for professional bodies
- Ciprian Mihăilescu, CAFR President’s advisor on external relations, EFAA Board member
- Martin Manuzi, PIOB Acting Secretary General
- Hilde Blomme, Accountancy Europe Deputy CEO
- Adriana Tiron – Tudor, PAEE Chair
- Florin Toma, partener JPA Romania, past president Accountancy Europe 2019-2020
- Andreia Stanciu, Head of ACCA Southern Europe
12:30 – 13.30 Lunch break
13:30 – 14:45 Congress works – Workshop sessions (I)
- Workshop 1 – Practical aspects regarding the education and continuous training of professional accountants providing sustainability reporting services
Chair: Liliana Ionescu-Feleagă, CAFR First Vice-president
– Asist. Florin Caloian, PhD, financial auditor, Sustainability in education and continuous professional development
– Diana Vasilescu, financial auditor, Digitalization – Key element in ensuring the quality of the internal audit function and the adaption to the new CSRD requirements
– Asist. prof. Sînziana Maria Rîndașu, PhD, ASE Bucharest, Digital Skills of Management Accountants: A Comparative Analysis Across EU Countries
– Asist. prof. Laura-Eugenia-Lavinia Barna, PhD student, ASE Bucharest, Sustainability and Corporate Reporting using ERP Systems: Challenges and Opportunities for the Accounting and Auditing Profession
– Lect. Melinda Timea Fülöp, PhD, Babeș-Bolyai University- Cluj-Napoca, Auditing in Metaverse, the ”New Reality”
- Workshop 2 – Professional accountants’ role in increasing entities capacity and their adaptation to the new CSRD requirements
Chair: Ciprian Mihăilescu, CAFR President’s advisor on external relations, EFAA Board member
– Assoc. prof. Joanna Krasodomska, PhD, Krakow University of Economics, AAP Poland, „Accounting Profession and Changes in the Sustainability Reporting Landscape: A Research Perspective„
– Alina Nechita, Director Financial Reporting and IFRS Advisory, BDO Audit, CSRD – Risks and Opportunities
– Florina Ion, Assurance Senior Mannager, Deloitte Audit S.R.L., Auditor’s Role in CSRD Reporting
– Dr. Jeremy Osborn, FCMA, CGMA, CPA (Aust.) Global Head of Sustainability AICPA & CIMA, Sustainability – new reporting requirements
– Lect. Oana Bogdan, PhD, Western University- Timișoara, Challenges and Opportunities in the Implementation of the EU Directive on Corporate Sustainability Reporting
- Workshop 3 – The audit profession in the Scientific Research Lab
Chairs: Alin Dumitrescu, CAFR Vice-president,
Liliana Ialomițianu, CAFR Vice-president
-Prof. Maria Manolescu, PhD honorary financial auditor, State of Play and Perspectives on Financial Reporting in Romania. Quality Requirements for the Financial Auditors
– Assist. Prof. Maria Grosu, PhD, Alexandru Ioan Cuza University- Iași, Empirical Study on the Analysis of the Financial Auditor’s Concern in Ensuring the Transparency and Sustainable Performance of BSE Listed Companies
– Assist. Prof. Mihai-Bogdan Afrăsinei, PhD, Alexandru Ioan Cuza University- Iași, The Influence of Sustainability Reporting on Audit Quality. Empirical Analysis on Companies Listed on the Bucharest Stock Exchange
– Lect. Mihaela Enachi, PhD, Vasile Alecsandri University- Bacău, Using XBRL for Sustainability Reporting Under the European Green Deal
– Dragoș Ovidiu Tofan, PhD, Alexandru Ioan Cuza University- Iași, Using RPA in Construction of Financial Reports – Risks and Benefits
14:45 – 15:00 Break
15:00 – 16:15 Congress works – Workshop sessions (II)
- Workshop 1 – Practical aspects regarding the education and continuous training of professional accountants providing sustainability reporting services
Chair: Liliana Ionescu-Feleagă, CAFR First Vice-president
– Lect. Luminița-Mihaela Dumitrașcu, PhD, ASE Bucharest, Inteligența artificială provocări pentru profesia contabilă. Cazul Chat GPT
– Prof. Maria Niculescu, PhD, Titu Maiorescu University Bucharest, De la declarația nefinanciară la raportarea privind durabilitatea: noi provocări pentru analiștii și auditorii financiari
– Adelina Fometescu, PhD student, Western University- Timișoara, The Non-Financial Information Contribution to Value Creation for Companies
– Paul-Gheorghe Bahnean, PhD, Western University- Timișoara, Corporate Reporting Quality in Light of the New Sustainability Standards. Content Analysis Based on Environmental, Social and Governance Factors
- Workshop 2 – Professional accountants’ role in increasing entities capacity and their adaptation to the new CSRD requirements
Chair: Ciprian Mihăilescu, CAFR President’s advisor on external relations, EFAA Board member
– David Madon, IFAC Director of Sustainability, Policy, and Regulatory Affairs, Sustainability – The State of Play
– Laura Perrin, executive counselor & facilitator, coach, Accountants are the guardians of robust reporting. But is reporting only about numbers? How should the role evolve to capture true value and embed aspects related to human capital, the foundation of the S in ESG?
– Lect. Delia Deliu, PhD, financial auditor, Western University – Timișoara, The Role of Sustainable Emerging Technologies in the Transition of Financial Auditing Towards a Circular Economy
– Oana Buhăescu, Auditing Associate Partner, Ernst & Young Romania, Professional accountant’s adapting to new CSRD requirements
- Workshop 3 – The audit profession in the Scientific Research Lab
Chairs: Alin Dumitrescu, CAFR Vice-president,
Liliana Ialomițianu, CAFR Vice-president
– Mirela-Simina Mihai, PhD student, ASE Bucharest, The External Technological Context of Artificial Intelligence in Financial Services
– Assist. prof. George-Marian Aevoae, PhD, Alexandru Ioan Cuza University- Iași, Analyzing the Dynamics of the Romanian M&A Market. Empirical Evidence Regarding the Premiums Paid in Transactions
– Mihai Lupu, PhD, ASE Bucharest, The Impact of Transfer Pricing on the Company’s Image. Implications in Audit Work
– Lect. Cristian Lungu, PhD, Western University- Timișoara, Auditor- Client Negotiation in Non-Financial Reporting Assurance Missions
– Lect. Maria Carmen Huian, PhD, Alexandru Ioan Cuza University- Iași, The Nexus between Corporate Lyfe Cycle and Earnings Management at Companies Listed on the Bucharest Stock Exchange
16:15 Closing of the Congress
Adrian Popescu, CAFR President