Statutory Auditor

Who can register

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.

Registration and taxes

It will be possible to register for the exam from 29 April to May 23, 2019.

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 bulletin) - causal "supplementary statutory auditor" and hand it over to the State Exam office

 

The aforementioned documentation must be sent to the State Exam Sector by 23 May 2019 using one of the following methods:

- delivery to the Secretariat desk during public reception hours;
- shipping by registered mail, no later than October 3, 2017 (the postmark will attest), to the following address: Sapienza University of Rome - State Exam Sector - Piazzale Aldo Moro, 5 - 00185 Rome, indicating on the envelope "Registration state examination ";
- transmission by e-mail via certified e-mail (PEC) of the candidate's personal (no institutional documents accredited to public or private bodies, etc.) to the following certified e-mail address: segr.esamistato@cert.uniroma1.it

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.

Second Session 2019

Location: 
Via Del Castro Laurenziano, 9 - Faculty of Economics
Date:
08 July 2019 - 09:00 am - room 6a, upper ground floor in front of the Barone Library
Commission:
Presidente:
Prof. Bernardino Quattrociocchi 
Membri: Prof. Flaviano Moscarini, Dott. Andrea Proietti, Prof. Salvatore Esposito De Falco, Dott.ssa D'Iorio Filomena

Administrative Secretary: tbd

  

 

 

     

    Locations

    General Service Building 
    2nd Floor - Stairway C

    Office Hours
    Mon/Wed/Fri 8:30 - 12:00 (noon)
    Tues/Thurs 2:30 - 4:30 pm

    © Sapienza Università di Roma - Piazzale Aldo Moro 5, 00185 Roma - (+39) 06 49911 - CF 80209930587 PI 02133771002