Program Overview

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:
  1. a first test, covering the following subjects: general and applied accounting, company auditing, industrial and commercial techniques, banking techniques, professional techniques, company finance;
  2. a second test on the following subjects: private law, commercial law, bankruptcy law, tax law, labour and social security law, civil procedural law;
  3. 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.

Registration

To register for the exam, candidates must:

• log in to the system with their Student ID number and password;
• verify that their personal data, phone numbers, and university titles are updated;
• submit an application and follow the steps listed:
  1. Personal data - the fields are already filled out;
  2. Sessions search - enter the profession for which you want to take the qualifying exam;
  3. Declarations of titles - put the flag on the valid qualification to take the exam in the chosen profession;
  4. Internship declaration - enter the data relating to the internship (for the professions that require it);
  5. Declaration of enablements - enter, if you have one, a previous authorization from those valid for exemption from one or more tests or put the flag on "I do not declare the qualification";
  6. Summary and printing question received - forwards the application and prints the receipt.

Second Session 2022

• Date: beginning November 17, 2022
• Commission:
  • PRESIDENT: Prof. Antonio Renzi
  • MEMBERS: Prof. Stefano Fontana, Dott. Marco Carbone, Dott.ssa Barbara Fasoli Braccini, Dott.ssa Cristina Rovazzani
• Administrative Secretary: Mrs Daniela Chiapponi

Candidates with Disabilities and Additional Time

Candidates with disabilities who need a carer, aid, assistance or extra time during the exam must submit a written application to the State Exam Office within the deadlines for exam registration, along with suitable documentation certifying the disability.

Title Obtained Abroad

Foreign academic titles have no legal value in Italy; therefore, if they are to be used in our country to access the State Exams, it is necessary to ask for their recognition (except for specific agreements between Italy and other States on the recognition of titles/qualifications).

Academic Regulations

• 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
• Ordinanza n° 442/2022