Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal form and accounting regime.
Supporting documents
- The final and comparative-period trial balances, account ledgers and opening balance reconciliation.
- The inventory file: authorization, lists, balance confirmations, minutes and approval of how differences are treated.
- Customer and supplier statements, verified bank statements and cash, stock, assets, depreciation, loans, provisions and applicable adjustments.
- Closing entries and documents, tax computation and liability reconciliation.
- Previous financial statements and documents required for the entity's category: explanatory notes, directors' report, audit or statutory examiners' report where mandatory.
- The responsibility statement required by Article 30 of the Accounting Law and signing, approval and profit allocation documents, as applicable.
Completing and checking data
- Check the reporting year, entity category and obligation to prepare financial statements. Use that year's official form and instructions; do not assume a previous-year form remains suitable for a future year. A PFA does not become obliged to prepare annual financial statements merely by choosing double-entry bookkeeping.
- Complete the inventory of all assets and liabilities and reconcile results with the records. Check stock, fixed assets, receivables, payables, bank and cash, including differences, adjustments and approval documents.
- Check closing entries, depreciation, schedules, valuations and tax. Compare the final trial balance with subsidiary ledgers and the comparative period; explain unusual balances before preparation.
- Under ‘Balance sheet’, check account-to-row mappings and their version. Resolve uncovered accounts and incorrect classifications before confirming the preview. Compare current and prior values, section totals and balance signs.
- Complete all forms required for the company's category in the official software using reconciled values. Prepare explanatory notes, the directors' report and, where applicable, the auditor's or statutory examiners' report. The Fluxe preview table does not replace mandatory attachments.
- Prepare the Article 30 statement on accounting policies, a true and fair view and going concern. Check preparers and signatories, approval of the statements and profit or loss documents, as applicable. Use the entity's actual documents and required approvals.
- Validate the file and attachments with the official software for the reporting year, sign and submit through the designated service. Download the filing receipt, check acceptance and retain the exact submitted file, attachments, approvals and submission evidence.
You have a reconciled preview; check the official form and filing documents separately.
Official sources for this activity
Checked on 10 September 2026. Apply the rules for the period and the company's legal form.
Related resources
Practical example
The trial balance shows a RON 2,000 receivable from Atelier U2 SRL. Compare the balance with invoices, receipts and the partner’s confirmation, then check its mapping in the financial statements. A balanced preview row does not replace attachments, signing and the official form’s filing acknowledgement.
Frequently asked questions and solutions
An account is missing from the financial statements.
Check the posted balance and the row's applicable mapping. Complete or correct the mapping according to the balance's nature; do not arbitrarily move an amount into a row merely to balance the total.
The report is prepared. Does that mean the official obligation is fulfilled?
Check the exact result the page provides and the applicable declaration or reporting steps. A calculation, export or local check does not prove official filing and acceptance. Keep the corresponding confirmation or acknowledgement and check the period and company before completing the work.