Disclaimer

"Grant Thornton Romania" includes three companies namely Grant Thornton Audit S.R.L., Grant Thornton Tax S.R.L. and Grant Thornton S.R.L.

Grant Thornton Audit S.R.L. is a limited liability company having its registered office located at Green Court Bucharest – building C, 5th floor, 4D Gara Herastrau str, Bucharest, Romania, being registered with the Bucharest Trade Registry under No. J40/10484/2010 and having the tax registration number RO27651515.

Grant Thornton Tax S.R.L is a limited liability company having its registered office located at Green Court Bucharest – building C, 5th floor, 4D Gara Herastrau str, Bucharest, Romania, being registered with the Bucharest Trade Registry under No. J40/12490/2010 and having the tax registration number RO27831036.

Grant Thornton S.R.L. is a limited liability company having its registered office located at Green Court Bucharest – building C, 5th floor, 4D Gara Herastrau str, Bucharest, Romania, being registered with the Bucharest Trade Registry under No. J40/9773/2010 and having the tax registration number RO27512924.

Grant Thornton Romania is a leading financial and business adviser located in Bucharest. We are a member firm of Grant Thornton International Ltd (GTIL). GTIL and each member firm of GTIL is a separate legal entity.

GTIL is a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales. GTIL does not deliver services in its own name or at all. Services are delivered by the member firms. GTIL and its member firms are not agents of, and do not obligate one another and are not liable for one another’s acts or omissions.

The name “Grant Thornton”, the Grant Thornton logo, including the Mobius symbol/device, and “Instinct for Growth” are trademarks of GTIL. All copyright is owned by GTIL, including the copyright in the Grant Thornton logo; all rights are reserved. In the preparation of this site, every effort has been made to offer the most current, correct and clearly expressed information possible. Nonetheless, inadvertent errors can occur and applicable laws, rules and regulations often change. Information on Grant Thornton's website is not intended for use without professional advice.

Further, information on this site is intended to afford general guidelines on matters of interest. The application and impact of the laws can vary widely, however, from case to case, based upon the specific or unique facts involved. Accordingly, the information in this site is not intended to serve as legal, accounting, financial or tax advice. Users are encouraged to consult with professional advisors at their local Grant Thornton office for advice concerning specific matters before making any decision. In the event of dispute all matters will be subject to the jurisdiction of Romanian courts. This disclaimer and all terms and conditions on this site are governed by and to be construed in accordance with the laws of Romania.

No part of the text or graphics on this site may be reproduced or transmitted in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, re-keying, or using any information storage and retrieval system, without permission in writing from Grant Thornton Romania.

Grant Thornton Audit S.R.L., Grant Thornton Tax S.R.L. and Grant Thornton S.R.L. are not responsible for the content of external websites.

REGULATORY INFORMATION

Please see the following regulatory information.

Audit Services

Grant Thornton Audit S.R.L. is registered with the Chamber of Financial Auditors of Romania to carry out financial audit and related professional services in Romania and is functioning on the professional authorisation No.1015/26.11.2010 issued on May 23rd 2011.

The firm is compliant with the legislation in force for audit activity in Romania and applies International Standards on Auditing as adopted by the Chamber of Financial Auditors of Romania.

Tax services

Grant Thornton Tax S.R.L. is an advisory firm offering an exhaustive and integrated range of tax consultancy and compliance services in Romania. The company is registered with the Chamber of Tax Advisors in Romania and is functioning on the professional authorisation no. 0000443, issued by the regulatory body on the 30th of March 2011.

Accounting services

Grant Thornton S.R.L. is registered with the Body of Expert and Licensed Accountants of Romania (CECCAR) as an expert accounting firm, and is functioning on the accounting expertise notice No. 549 issued on February 06th 2012.

Codes of Conduct

The firm, its partners and staff are subject to various codes of conduct. The Codes of Ethics adopted in Romania are available on the official website regulating bodies, as follow: