our (his)story



Founded in the late 1990s by ec. exp. Mariana Mercescu, the Mercescu Tax and Business Advisors was born out of the desire to provide integrated financial services (accounting, consulting and auditing) for at the time an emergent market whose potential for attracting investors was considerable.

Cabinet de expertiza ec. Mercescu was established in 2000 and became a member of the Romanian Expert Accountants Body. Cabinet de Consultanta ec. Mercescu was founded in 2004, and, in 2008, as a result of the emergence in Romania of a new specialization in the financial-accounting field, respectively of a new professional body for the supervision and regulation of all fiscal consultancy activities, the company became a member of the Romanian Chamber of Tax Consultants. The company’s activity has been significantly expanding since 2010 with its registration it in the Romanian Chamber of Financial Auditors as the founder of the company acquired the professional certification for auditors.

Over time, Mercescu Tax and Business Advisors have successfully engaged in tax consultancy and auditing of numerous companies covering a variety of business activities: automobile industry, agriculture, medical technology, leasing, pharmaceuticals, construction. In fact, all of our initial partnerships with multinational companies transformed themselves into long-lasting collaborations today. Confidence we have been constantly granted by a large number of internationally renowned companies has significantly contributed to the consolidation of a strong and self-confident team whose dynamism and adaptability to customer needs have been repeatedly recognized in the local and regional business environment.

today

Continuing in the same professional spirit, the activity of Mercescu Tax and Business advisors is currently organized around four major categories of services: accounting and payroll, economic expertise, tax consultancy and financial audit. All these are today indispensable for the good management of any business. The relationships between professionals generated in a free market economy have become increasingly sophisticated not only in terms of their specialization but also from the perspective of the institutional - economic, legal and cultural framework - in which they take place.

This business complexity requires practitioners with solid experience and innovative visions. Therefore, Mercescu Tax and Business Advisors attach great importance to the human capital behind the services offered, integrating economists with more than 25 years of experience, as well as young enthusiasts who benefit from a rich theoretical foundation. Also, working in an often transnational intellectual setting, the group's concern is naturally directed towards the recruitment of specialists whose training transcends national borders. Thus, our specialists and collaborators hold diplomas certified by the Association of the Chartered Certified Accountants (UK), as well as diplomas obtained at prestigious educational and research institutions in France (Paris 1 Sorbonne University) and Germany (Max-Planck-Institut) .

our team



The team of the Mercescu Group of Companies is made up of 11 permanent members and 3 external collaborators. It brings together economics and law graduates, highly experienced specialists, as well as young enthusiasts who hold master degrees in auditing or accounting.

Mariana MERCESCU

Founding partner
Economist, certified accounting expert, tax consultant and financial auditor

Mariana Mercescu is the founder of Mercescu Tax and Business Advisors. Prior to establishing the company, she consolidated her knowledge working for Alcatel Romania.

Since 1996, Mariana Mercescu has obtained important qualifications as a result of passing all the relevant professional examinations in the field, being a member in all professional bodies relevant to her field of activity (Chamber of Financial Auditors in Romania, Chamber of Tax Consultants and Association of Certified Accounting Experts of Romania). She has been practicing accounting, taxation and auditing for over 20 years. In this latter field, she followed an overspecialization, obtaining the title of auditor of public funds. Mariana Mercescu has been invited to various events organized by the business community in order to hold lectures on topics such as accounting discipline or tax risk management. Currently, she coordinates the entire activity of the companies she has set up, ensures the smooth integration of its four main pillars and is involved in the implementation and supervision of the audit and tax consultancy projects. Also, Mariana Mercescu is a specialist in the elaboration of the transfer pricing files, having an important portfolio of clients in this field.
Education & Affiliations:
Faculty of Economic Sciences, The West University of Timişoara, 1987
Chamber of Financial Auditors in Romania
Chamber of Tax Consultants
Association of Chartered Certified Accountants, Romania
Main area of expertise:
• Audit
• Tax consultancy
• Transfer pricing

Languages spoken:
EN, FR

Alina DUMITRAȘCU

Senior partner
Economist, certified accounting expert

Alina Dumitraşcu has been part of the Mercescu team from the very beginning, contributing significantly to its consolidation. In over 10 years of activity at Mercescu Tax and Business Advisors, she has gained considerable experience, especially in the field of tax consultancy, successfully coordinating large-scale projects. Alina Dumitraşcu is also a very good specialist in human resource management. Today she is the coordinator of the departments of taxes, accounting and human resources and economic director of Mercescu Tax and Business Advisors.
Education & Affiliations:
Faculty of Economic Sciences, The West University of Timişoara, 2003
Master, “Accounting Expertise and corporate evaluation”, The West University of Timişoara , 2006
Association of Chartered Certified Accountants, Romania
Main area of expertise:
• Tax consultancy
• Human resources

Languages spoken:
EN

Cristian ROIBU

External collaborator
Economist, accountant, tax consultant, financial auditor

Cristian Roibu, a long-term collaborator of Mercescu Tax and Business Advisors, has been a financial auditor since 2011 specializes in this field since 2005 when he graduated from the Faculty of Economics, University of West Timisoara. Later, Cristian Roibu worked in academia, within the same faculty, as a collaborating assistant for the Financial Audit seminar.

In addition to solid theoretical fundamentals, Cristian Roibu also has a significant practical experience, as it is proved by the project "Praxis - Good Practitioners in the Transition from School to Active Life" from the West University of Timisoara, where he was involved as a practice tutor.

Cristian collaborates with Mercescu Tax and Business Advisors in particular on audit projects, but also on transfer pricing or economic analysis of mergers.
Education & Affiliations:
Faculty of Economic Sciences, The West University of Timişoara, 2004
Master “Financial and accounting audit”, The West University of Timişoara, 2005
Chamber of Financial Auditors in Romania
Chamber of Tax Consultants
Association of Chartered Certified Accountants, Romania
Main area of expertise:
• Audit
• Transfer pricing files

Languages spoken:
EN

Dr. Alexandra MERCESCU

External collaborator
Lawyer

Alexandra Mercescu is a lawyer, member of the Timis bar since 2012, and in her collaboration with Mercescu Tax and Business Advisors she intervenes to provide legal advice.

Alexandra Mercescu is a Doctor of Law of the Sorbonne University in Paris, having obtained her PhD with the highest distinction in the doctoral system in France ("très honorable"). Prior to this, at the University of Sorbonne, Alexandra Mercescu also attended a master's degree program in Comparative Legal Studies.

Throughout her academic career, she was granted the Van Calker Scholarship of the Swiss Institute of Comparative Law (Lausanne, Switzerland). She is also a graduate of the Max-Planck Summer School for Legal History (Frankfurt, Germany) and has participated in numerous conferences and workshops organized by prestigious institutions such as Sciences Po (France), University of Kent (UK), Virginia University (United States), Jagiellonian University (Poland) or Onati Institute for the Sociology of Law (Spain).

Since 2016, she is a research assistant at the Faculty of Law of the West University of Timisoara. She publishes in English, French and Romanian. Her book, Pour une comparaison des droits indisciplinée, is forthcoming with one of the most established Swiss publishing houses in the field of law.
Education & Affiliations:
PhD in Comparative Law (with the highest distinction, “très honorable”), Sorbonne University, Paris, 2016
Master “Comparative Legal Studies” (with the distinction „mention bien”), Sorbonne University, Paris, 2011
Degree in Law, Faculty of Law, The West University of Timisoara, 2010
Member of the Timis Bar, 2012
Associated Researcher at CLEST (Centre for Legal Education and Social Theory): http://clest.pl/people/
Member of the CEE Forum Board (Central and Eastern European Forum of Young Legal, Political and Social Theorists): http://www.cee-forum.org/contact
Main area of expertise:
• Comparative law
• Economic analysis of law

Languages spoken:
EN, FR, DE