The Directive 2006/43/CE regarding the statutary audit of the annual accounts and the funded consolidated accounts gets the power of an actual law from the moment of its inclusion in the national legislation, respectively for Romania from the end of June 2008. The banks will be between the economic entities of public importance compelled to respect this norm. The article presents some of the obligations of the bank sistem and the audit firms starting with the second half of 2008. At present we may say that our country is setting its time for adhesion to international accounting procedures by a convergence process. Bank appreisal in a competitive and volatile market environment is a complex process wich normally centers around the analysis of particular aspects, including risk profile and management, financial statements, portofolio structure and quality policies and practicies, human resources, and information capacity

Directive, Statuary Audit, Audit Committee, Internal Control, Financial Statements