Chartered Accountant - State Exam
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 degress: 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.
- Please note: All candidates are admitted to the examination, pending evaluation of requisites. The administration will exclude all candidates who do not hold the necessary degrees. Candidates who have provided false or misleading information will be automatically excluded from participation in state exams; if the exam has already been taken, the results will be invalidated, and no fees will be returned. Naturally, candidates who provide false and/or misleading information are subject to current legislative measures (Art. 76 - D.P.R. 445/2000).
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).
The state exam includes three written and one oral tests.
1. Written test on the following subjects: general and applied accounting, company auditing, industrial and trade accounting, banking accounting, professional accounting and company finance;
2. Second written test on: Private Law, Trade Law, Bankruptcy Law, Tax Law, Welfare and Labour Law, Civil Law;
3. Practical test on subjects from first written test: production of acts on tax dispute;
The oral test will evaluate the candidate’s knowledge on subjects in the written tests, as well as: computer science, information systems, political economy, mathematics and statistics, legislation and professional deontology.
To register for the state exam, please follow the directions provided at Registration Procedure
- Equivalency of degrees from previous academic system with specialistic and Masters Degrees (D.M. 9 July 2009)
- Legislative Decree N. 139 - 28/06/2005
- Framework Agreement between MIUR, Ministry of Justice and National Council
- Agreement O.D.C. Rome and Sapienza University
- Document National Council Register on Traineeship Validity
- Decree N. 46 - 2018
First Session 2019
Location: Faculty of Engineering - Via Eudossiana, 18
Practical test - June 21, 2019 - 3.00 pm - attention: the test was moved to classroom 2 due to technical problems
Prof. Bernardino Quattrociocchi
Members: Prof. Flaviano Moscarini, Dott. Andrea Proietti, Prof. Salvatore Esposito De Falco, Dott.ssa D'Iorio Filomena
Administrative Secretary: tbd
General Service Building
2nd Floor - Stairway C
Mon/Wed/Fri 8:30 - 12:00 (noon)
Tues/Thurs 2:30 - 4:30 pm