Accounting Expert - State Exam

Admission Requisites

You can register for the Accounting Expert State Exam if you have one of the following degrees:

  • L-18 (DM 270/04), 17 (DM 509/99) – Economics and Business Management Degrees;
  • L-33 (DM 270/04), 28 (DM 509/99)- Economics Degrees;

as well as an 18-month professional traineeship. Information regarding traineeships can be obtained from the Register of Accountants and Tax Experts where the trainee is registered.

PLEASE NOTE: As per DM 57/2020 the first State Exam session in 2020 will be delivered remotely as one single oral test. Read  DR 1391/2020 (in Italian) for further details. 


Exemptions for the first exam as accounting experts are provided to candidates who have earned a degree based on an agreement between local Registers of Accountants and Tax Experts and universities.

In order to enjoy the exemption, candidates must first verify they possess the requisites with the university and then submit the relevant exemption form together with their registration application to the State Exams Office. 

Candidates will be entitled to the exemption on the basis of the existing agreements between the university and the local Register of Accountants and Tax Experts.

State Exam

The State Exam includes three written tests (including a practical one) an oral test:

Written Tests

  1. The first written test addresses: accounting, analytic accounting and management, draft and consolidated budgeting, budget and accounting checks;
  2. The second written test addresses: civil and trade law, bankruptcy law, tax law, work law and social security, computer and information systems, political and business economics, fundamental principles of financial managment, mathematics and statistics;
  3. A practical test on the subjects covered by the first written test.

The oral test will address the same subjects as the written tests and theoretical and practical issues related to traineeship activities, as well as legislation and professional deontology.


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. If you have lost your credentials, send a request with a copy of your valid ID to our email and we'll regenerate them.

For any information on how to register, you can contact CIAO

a) access the Infostud system with matriculation number and password
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. In particular: If the qualification is not present, proceed with entering the required data and click on "insert". If you do not find your qualification among the options provided, send an e-mail to the State Examination Office (link sends e-mail) 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; if the degree is not present, enter it.

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.
Registration via web and payment of fees for the first 2020 session must be made: from May 27, 2020 to June 22, 2020 based on your tax situation


The registration must be completed by sending the documentation and the original proof of payment to the State Examination Office, using one of the following methods:
  - delivery to the Secretariat desk during public reception hours;
   - shipping by registered letter with return receipt, by the deadline (the postmark will be the proof), to the following address: Sapienza University of Rome - State Exam Sector - Piazzale Aldo Moro, 5 - 00185 Rome, indicating on the envelope "State exam registration";

- transmission by e-mail via certified e-mail (PEC) of the candidate's personal (sending of institutional mailings directly accredited to public or private companies, public bodies, relatives or third parties, etc.) to the following certified e-mail address: The sending of the documentation by PEC must take place exclusively in PDF digital format (the original of the attestation of the payments is retained by the candidate who will exhibit it only in case of request).
  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.

First Session 2020

Location: Via Del Castro Laurenziano, 9 – Faculty of Economics

First test - July 24, 2020

to be defined
Members: to be defined
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

In order to enrol in the State Exam, educational qualifications obtained abroad are not automatic and must be recognized in Italy at any university.
For more information, contact the Office for students with international degree

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