Sorina Pusa

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

Sorina-Andreea Pușa is a certified tax consultant, certified accountant and court-appointed accounting and tax expert, with more than two decades of professional experience in tax advisory, accounting, accounting and tax expert reports, economic and financial analysis, and technical support in tax and commercial litigation. 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.

Her professional approach is built around the integration of the legal, tax and accounting perspectives, through the coordination of a multidisciplinary team of lawyers, certified accountants and tax consultants.

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.

Main areas of expertise

Taxation and tax procedure — VAT, corporate income tax, micro-enterprise income tax, personal income tax and social contributions, withholding tax on non-residents’ income, local taxes; assistance during tax audits and in tax appeals.

International taxation and transactions — application of double taxation treaties, tax residency analysis, withholding obligations; intra-Community and extra-Community transactions, cross-border mergers, demergers, transfers of business lines.

Technical support in litigation — analysis of tax audit reports, tax assessment decisions and ANAF referral reports; tax defence strategies; objectives and objections to accounting and tax expert reports; technical support in commercial and administrative court proceedings.

Accounting, reporting and governance — accounting regulations, internal procedures, due diligence, economic and financial analyses, solvency reviews; advice from a financial and tax perspective in corporate law, commercial law, employment law and insolvency matters.

Business advisory and employment matters — company incorporation and licensing, reorganisations, corporate amendments; individual and collective employment relations, transnational postings of workers and the tax implications of international workforce mobility.

Professional background

Since 2003, Ms 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 complex tax advisory, due diligence and M&A projects for corporate clients, including multinational companies.

Education

Graduate of the Faculty of Economic Sciences, Babeș-Bolyai University, Cluj-Napoca, specialising in Economic Informatics — valedictorian of her class, with an overall graduation average of 9.97 and a perfect 10 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]