Statutory Auditor

You can register to the state exam for Statutory Auditor if you meet the following requirements:

  • planned internship referred to in D.M. June 25th 2012 n. 146, regulated completed within the day before the supplementary written test (the test schedule will be set by the Commission during the professional qualification exams)
  • qualification to exercise the profession of Certified Public Accountant or Accounting Expert obtained also at another University

They can request to take additional tests, for the purpose of registering with the Register of Legal Auditors, even those who intend to qualify for the profession of Chartered Accountant or Accounting Expert; the additional tests will take place, in the same session, after the achievement of one of the aforementioned qualifications.

Please Note: the 2021 first and second sessions of the State Exams will be delivered as a single online oral test. Read DM 238/2021 (in Italian) for further information and this page (in English) for more details on the procedure (or DR 2391/2021 in Italian).

Registration and taxes

It will be possible to register for the exam from September 24, 2021 and October 19, 2021.

Candidates already qualified as Chartered Accountants or Accounting Experts must:

  • fill out the registration form for additional proofs for the Legal Auditor
  • make the payment of Euro 100.00 on the postal account n. 57732000 in the name of La Sapienza University - Serv. Tesor. Banca di Roma (use a blank c / c bulletin) - causal "supplementary statutory auditor"
  • pay the admission fee of € 49.58, on the postal account n. 1016 in the name of the Revenue Agency - Pescara Operations Center - School Tax (available in all post offices already registered otherwise use a blank form);

Candidates who intend to qualify for the profession of Chartered Accountant or Accounting Expert and take the additional tests in the same session must:

  • fill out the registration form for additional proofs for the Legal Auditor
  • ATTENTION: only after having obtained the qualification to the profession of Chartered Accountant and Accounting Expert and before the supplementary tests, make the payment of Euro 100.00 on the postal account n. 57732000 in the name of La Sapienza University - Serv. Tesor. Banca di Roma (use a blank c / c form) - causal "supplementary statutory auditor" and hand it over to the State Exam office

The above-mentioned documentation must be uploaded to the online application Google form https://urly.it/3b1tp, by October 19, 2021. Please note that those who sign up exclusively for the additional tests for Legal Auditors do not have to register via Infostud. Those who, on the other hand, wish to qualify for the profession of Certified Public Accountant or Accounting Expert and take, in the same session, also the examinations for Legal Auditor, must follow the instructions indicated on the page of the profession for which they wish to qualify and upload the registration form for the additional examinations for Legal Auditor to the Google form, together with the rest of the documentation.

First session 2021

Date: July 5, 2021 at 2:00 pm

Commission:
President- Quattrocchi Bernardino
Members - prof. Palomba Giovanni, dr. Festa Luciano, dr. Giornetti Andrea, dr. Montanaro Mario

Administrative Secretary:  Mrs. Daniela Chiapponi

Second session 2021

Date: to be defined

Commission:
President- Quattrocchi Bernardino
Members - prof. Palomba Giovanni, dr. Festa Luciano, dr. Giornetti Andrea, dr. Montanaro Mario

Administrative Secretary:  Mrs. Daniela Chiapponi

Exam Tests

The additional tests will take place within the examination sessions for the qualification as a Chartered Accountant or Accounting Expert, according to the calendar set by the Examining Commission.
The tests consist of a written test, which includes a question with practical content concerning the exercise of the statutory auditor, and an oral test.
The subjects on which the tests will be based are the following:

- risk management and internal control;
- national and international auditing standards;
- statutory auditor discipline;
- professional ethics and independence;
- professional audit technique.

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