This report is published in accordance with the requirements of Article 46 of the Romanian Emergency Ordinance No. 90 of 24 June 2008 (as adopted by Law 278/2008) and implements article 40 of the Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (the Audit Directive).