Sorina Pusa

Certified Tax Consultant · Certified Accountant · Court-Appointed Expert · Partner & Manager, AAA Group

An elite professional of Romanian taxation, Mrs Sorina-Andreea Pușa unites a rarely encountered triple qualification: certified tax consultant, certified accountant, and court-appointed expert — in both accounting and tax matters. For more than two decades, since 2003, she has been a founder, shareholder and manager of the Alexandru, Andreas și Asociații (AAA) Group — an integrated professional structure combining legal, accounting and tax advisory services, serving a portfolio composed predominantly of corporate clients and multinational companies.

Valedictorian of the Faculty of Economic Sciences of Babeș-Bolyai University, Cluj-Napoca, with an overall average of 9.97 and the highest mark in her degree examination, she has built her reputation on an approach that has become the firm’s hallmark: the integration of the legal, tax and accounting perspectives into a single coherent strategy, through the coordination of a multidisciplinary team of lawyers, certified accountants and tax consultants. Where others see three separate problems — one legal, one fiscal, one accounting — she sees a single case, with a single optimal solution.

What she offers the firm’s clients

• Integrated tax strategy — the fiscal architecture of clients’ operations and structures, built at the confluence of law, taxation and accounting: the solution that is legally optimal, fiscally sustainable and correctly reflected in the accounts.
• Defence in tax audits and appeals — assistance throughout the tax audit, analysis of audit reports, tax assessment decisions and ANAF referral reports, construction of tax defence strategies and the drafting of administrative appeals.
• Court-appointed accounting and tax expert reports — expert reports drawn up with the authority of a dual judicial-expert qualification; the formulation of objectives and objections to opposing expert reports; technical support in commercial and administrative-court litigation.
• International taxation — the application of double taxation treaties, tax residency analysis, withholding obligations, intra-Community and extra-Community transactions, international workforce mobility and transnational postings.
• Mergers, demergers and due diligence — tax and accounting assistance in cross-border mergers, demergers, transfers of business lines, due diligence and solvency reviews, within complex M&A projects for corporate clients.
• Tax opinions of the highest authority — written opinions on VAT, corporate income tax, the micro-enterprise regime, personal income tax and social contributions, non-resident taxation and local taxes, drafted with the rigour of a court-appointed expert.
• Compliance, procedures and governance — accounting regulations, internal procedures, economic and financial analyses, and advice from a financial-tax perspective in corporate law, commercial law, employment law and insolvency matters.
• Clear-eyed tax risk assessment — a realistic appraisal of exposure and of the prospects of success of every course of action, grounded in hundreds of audits, appeals and expert reports handled, enabling clients to make informed decisions: appeal, litigate or comply.

Professional path

Founder, Partner & Manager — Alexandru, Andreas și Asociații (AAA) Group

Timișoara · 2003 – present

Since 2003, Mrs Pușa has founded and led the companies that today form the AAA Group, holding successive positions as partner, administrator and general manager: Andreas & Asociații SRL (since 2006), Alexandru – Andreas & Asociații SRL (2010–2020), Alexandru – Andreas & Asociații Consulting Group SRL (since 2020), AAA Premium Offices SRL (since 2021) and Andreas & Asociații Tax & Accounting Solution SRL (since 2024). Within the group she coordinates the complex tax advisory, due diligence and M&A projects for corporate clients, including multinational companies.

Qualifications and professional memberships

• Certified Accountant — member of the Body of Expert and Licensed Accountants of Romania (CECCAR), since 2009;
• Certified Tax Consultant — member of the Romanian Chamber of Tax Consultants (CCF), since 2011;
• Court-appointed accounting expert and court-appointed tax expert, since 2011;
• Member of the International Fiscal Association (IFA), since 2014 — an elite affiliation in international taxation.

Education

Graduate of the Faculty of Economic Sciences of Babeș-Bolyai University, Cluj-Napoca, specialising in Economic Informatics — valedictorian of her class, with an overall graduation average of 9.97 and a perfect mark in the licence examination.

Languages

• Romanian — native
• English — advanced
• Italian — advanced

Contact

Alexandru, Andreas și Asociații — Lawyers and Certified Accountants
Calea Aradului nr. 8, 5th floor, 300008 Timișoara, Romania
Phone: +40 356 111 555 · E-mail: [email protected]