Chartered Accountant - State Exam
Admission Requisites
You can register for the Chartered Accountant State Exam if you have one of the following degrees:
- New academic system degrees: LM-56, LM-77 (D.M. 270), 64/S, 84/S (D.M. 509/99) and an 18-month traineeship, provided that one year was completed after finishing a specialist or Masters degree;
- Previous academic system degrees: Faculty of Economics degrees based on programmes regulated by DM 509/99 and a post-degree traineeship of no less than 18 months. Political Sciences and Law degrees and a post-degree traineeship of no less than 18 months begun by 31/12/2007.
Exemption
Exemption for the first written test is accepted for:
- Candidates on Register of Accountants – Section B;
- Candidates who have a degree with an agreement, as per Art. 43 of D. Lgs. (June 28) N. 139.
Candidates who wish to apply for the exemption must complete the exemption form for the first written test and submit it together with other documentation. The agreement will be applied as established for the given local Register. Candidates with a degree from previous academic systems are not eligible for the exemption (ante D.M. 509/99).
State Exam
The examination consists of three written tests and one oral test.
The written tests consist of
- a first test, covering the following subjects: general and applied accounting, company auditing, industrial and commercial techniques, banking techniques, professional techniques, company finance;
- a second test on the following subjects: private law, commercial law, bankruptcy law, tax law, labour and social security law, civil procedural law;
- a practical test, consisting of an exercise in the subjects envisaged for the first written test or the drafting of documents relating to tax litigation.
The oral test is aimed at assessing the candidate's knowledge not only of the subjects covered by the written tests, but also of the following subjects: IT, information systems, political economy, mathematics and statistics, legislation and professional ethics.