Accounting Expert - State Exam


Admission Requisites

You can enrol in the State Exam for Accounting Expert if you have a degree in:

  • L-18 (DM 270/04), 17 (DM 509/99) - degree programmes in economics and business management:
  • L-33 (Ministerial Decree 270/04), 28 (Ministerial Decree 509/99) - degree progammes in economic sciences

and a professional internship lasting 18 months. All information on the internship is available from the Order of Certified Public Accountants and Bookkeepers with which you are registered as a trainee.

Please Note: the 2022 first and second sessions of the State Exams will be delivered as a single online oral test. 


Exemption from the first exam for the profession of Accounting Expert may be granted to those who have obtained a degree after completing one of the degree programmes carried out on the basis of agreements between the Territorial Associations and Universities.
In order to take advantage of this exemption, candidates, after having verified at their University that they meet the requirements of the above-mentioned agreements, must submit a specific application to the State Examination Office, together with the documentation required for registration (download the exemption request form).
Candidates will be subject to the rules contained in the Agreement signed by the University from which the degree was obtained and the competent Territorial Order.

State Exams

The examination involves three written tests (one of which is practical) and an oral test.
The written tests consist of
  1. a first test, focusing on the following subjects: general accounting, analytical and management accounting, financial statements and consolidated financial statements, accounting and balance sheet control;
  2. a second test on the following subjects: civil and commercial law, bankruptcy law, tax law, labour and social security law, information and computer systems, political and business economics, fundamental principles of financial management, mathematics and statistics;
  3. a test with practical content, consisting of an exercise on the subjects envisaged for the first written test.
The oral test covers the subjects envisaged for the written tests and theoretical-practical questions relating to the activities carried out during the professional traineeship, as well as aspects of legislation and professional ethics.


If you have never been enrolled at Sapienza University of Rome you must register on the Infostud portal, you will receive a matriculation number and password to access the system and register for the exam.
If you have graduated or enrolled in a study course at this university (including admission tests, masters, specialization, doctorate), you are already registered and therefore have a matriculation number and password. 

a) log in to Infostud with your studentIDnumber and password (or SPID for Italian citizens)
b) verify in your PROFILE that they are updated PERSONAL DATA - PHONE NUMBERS - UNIVERSITY TITLES. Make sure your email address is working correctly; it is the only official way to access the online exam.
c) return to home
d) enter in STATE EXAMS
e) Submit Application and follow the steps listed:
    1 PERSONAL DATA - the fields are already filled out
    2 SESSIONS SEARCH - enter the profession for which you want to take the qualifying exam
    3 DECLARATIONS OF TITLES - put the flag on the valid qualification to take the exam in the chosen profession. If you do not find your qualification among the options provided, send an e-mail to the Segreteria esami di Stato which will have the missing title inserted in the Infostud system. You will be able, after a few days, to complete the procedure. If you are a graduating student and the educational qualification is present, put the flag on graduating student;

4 INTERNSHIP DECLARATION - enter the data relating to the internship (for the professions that require it)
     5 DECLARATION OF ENABLEMENTS - enter, if you have one, a previous authorization from those valid for exemption from one or more tests or put the flag on "I do not declare the qualification"
     6 SUMMARY AND PRINTING QUESTION RECEIVED - forwards the application and prints the receipt
We advise you to use a computer and not a mobile device (smartphone, tablet etc.) in order to properly sign up.

After entering your registration in Infostud, please complete the procedure by filling in the online "Google form" application at the following link You must upload the required attachments according to your situation:

Registration on Infostud and the online Google application form must be completed between September 26, 2022 and October 19, 2022.

Applicants must keep the payment receipt and produce it if requested. 

  Please note:

• online registration only without the submission of payments requested by the scheduled dates does not constitute examination registration; therefore it will be the Office's responsibility to proceed with the removal of the non-completed entries;
• payment of the fees only without entering the online application does not constitute examination registration;

NB: All candidates are admitted to the examination with reserve: the Administration will subsequently exclude the candidates who, following verification, are not in possession of the qualifications required for admission or who have improperly declared to be in possession of a previous qualification which, according to the law, gives the right to the exemption of one or more exams. In the event that the candidate, during the course of registration, has entered false and misleading declarations, relevant for the purposes of admission to the examination or exemption of one or more exams, without prejudice to the penal sanctions referred to in the art. 76 of the D.P.R. 445/2000, will automatically expire automatically from the right to participate in the State Examination, and in the event that the tests have already been completed, the same will be cancelled and the fees paid by the interested party will not be reimbursed.

Second session 2022

Date: beginning November 24, 2022



Prof. Antonio Renzi


Prof. Stefano Fontana, Dott. Marco Carbone, Dott.ssa Barbara Fasoli Braccini, Dott.ssa Maria Cristina Rovazzani.

Administrative Secretary:  Mrs Daniela Chiapponi

Candidates with disabilities and additional time

Candidates with disabilities who during the tests (in accordance with law 104/92) need the help of a tutor, of particular aids or additional time, must present:
• written request to the State Examination Office within the deadline set for exam registration;
• appropriate documentation certifying the state of incapacity to the Office students with physical and learning disabilities.

Title obtained abroad

Foreign academic titles have no legal value in Italy; therefore, if they are to be used in our country to access the State Exams, it is necessary to ask for their recognition (except for specific agreements between Italy and other States on the recognition of titles/qualifications). Please read the following guidelines and read For further information please mail

© Sapienza Università di Roma - Piazzale Aldo Moro 5, 00185 Roma - (+39) 06 49911 - CF 80209930587 PI 02133771002