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.
Exemption
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
- 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;
- 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;
- 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.