Censor Course Owners Association

1,000.00 lei

Censor Course Owners Association

The minimum number of people in the course is 8-10.

It is well known that in many cases, management services for homeowners’ associations leave much to be desired. The lack of professionalism in this field and the lack of involvement of the owners emphasize the need for impartial financial accounting checks performed by auditors with experience in the management of owners’ associations, which can bring, through monthly checks, the certainty that within an association management activity takes place legally.


Colceriu Doina

Bachelor of Economic Studies, A.N.C. Accredited Trainer, a specialist with over 15 years of experience in the field of owners ‘associations for censoring / verifying documents and preparing reports for owners’ associations

In this sense, because it is required to be always up to date with all the news in the legislation and with the ever-changing decisions of town halls and local councils, I thought and would be happy to help you with a specific course for censors. for owners’ associations, services which are provided by economists and / or CECCAR accredited accounting experts and which, even if they have a solid knowledge of financial accounting, human or legal resources, will inevitably need to be kept up to date with legislative developments. appeared in this field, novelties with major impact in the administration of owners’ associations.


Owners’ associations are distinct subjects of law established, both for the purpose of representing and supporting the common interests of the owners related to the use of the elements on the common property, and for the fulfillment of the obligations incumbent on the owners.

The organization and operation of the owners ‘associations is regulated by the provisions of Law no. 196/2018 on the establishment, organization and operation of the owners’ associations and the administration of condominiums.

The bodies of the owners’ association are:

-General Assembly;
-executive committee;
-the censor or the commission of censors.

The owners’ association, as defined in Law no. 196/2018, is the legal form of organization and representation of the common interests of the owners of a condominium, with legal personality, non-profit, which aims at administration, operation, maintenance, repair, rehabilitation and modernization of common property, maintenance good condition of the building, observance of rights and assumption of obligations by them.

Owners’ associations can organize and manage single-entry accounting, according to the Order of the Minister of Public Finance no. 3103/2017 on the approval of the Accounting Regulations for legal entities without patrimonial purpose, with subsequent amendments and completions. Single-entry accounting regulations are based on the principle of accrual accounting. Thus, economic and financial operations are recorded when they occur, and not as cash or cash equivalents are collected or paid.

Owners’ associations that conduct single-entry accounting do not prepare annual financial statements.

The administrator organizes and manages the accounting in simple part of the incomes and expenses of the owners’ association in compliance with the legal provisions in force regarding the financial-accounting legislation.

*** From the experience gained over time, improvement and exchange of experience is necessary with everything that is new in the activity of providing censorship services for Owners Associations.

According to the provisions of Law no. 196/2018, the following stages are taken into account, as follows:

Coordinating the financial-accounting activity of the owners’ association, collaborating with the president, committee members and administrator.
Verification of the legality of the decisions of the meetings of the owners’ association and of the executive committee, of the documents and contracts drawn up, reason for which the provider will have unrestricted access to all the documents of the association.
Verification of the correctness of the preparation of the monthly payment lists, from the legal point of view and of the owners’ decisions.
Management verification of the operations performed.
The censor’s monthly report and its transmission to the management of the owners’ association, which ensures maximum transparency of the owners’ associations’ accounting, provides an annual report and an objective analysis of income and expenses.
Ensures transparency in communication
The censor recommends punctual solutions and represents an external, objective and impartial point of view in the interest of the owners.



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