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State Exams 2025: Schedule of exams for the Economics Area and operating procedures for carrying out the State Exam tests for Chartered Accountants (section A), Accounting Experts (section B) and the supplementary tests for Statutory Auditors

Test Calendar

Chartered Accountants:

First written exam: November 14, 2025, 9:00 a.m.,     Multimedia classroom - ground floor of lot D (Law)

Second written test: November 15, 2025, 9:00 a.m.     Multimedia classroom - ground floor of lot D (Law)

Third written test 11/17/2025 9:00 a.m.     Multimedia room - ground floor of lot D (Law)

Oral exam 19.11.2025 at 9.00 a.m.     Multimedia room - ground floor of lot D (Law)

 

Accounting experts

First written exam: November 20, 2025, 9:00 a.m.     Multimedia classroom - ground floor of lot D (Law)

Second written test: November 24, 2025, 9:00 a.m.,     Multimedia classroom - ground floor of lot D (Law)

Third written exam: November 28, 2025, 9:00 a.m.,     Multimedia classroom - ground floor of lot D (Law)

Oral exam 11.12.2025 at 9.00 a.m.     Multimedia room - ground floor of lot D (Law) 

 

Legal auditors

Written exam 28.11.2025 at 9.00 a.m.     Multimedia room - ground floor of lot D (Law)

Oral exam 11.12.2025 at 10.00 a.m.     Multimedia room - ground floor of lot D (Law)

 

The Department of Law is located in Via dell'Università, 25 - 89124 Reggio Calabria

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Exam tests

The state exam will be conducted according to the following procedures, as set forth in Article 46 of Legislative Decree No. 139 of June 28, 2005.

Chartered Accountants

(Section A)

The exam includes three written tests and an oral exam.
The written tests, one of which is practical, are designed to assess the candidate's theoretical knowledge and ability to apply it in practice.

  1. a first test, covering the following subjects: 
    • general and applied accounting
    • corporate audit
    • industrial and commercial technique
    • banking
    • professional technique
    • corporate finance;
  2. a second test, covering the following subjects:  
    • private law
    • commercial law
    • bankruptcy law
    • tax law
    • labor and social security law
    • civil procedural law;
  3. a practical test, consisting of an exercise on the subjects covered in the first written test or the drafting of documents relating to tax litigation.

The oral exam is aimed at assessing the candidate's knowledge, in addition to the subjects covered in the written exams, also in the following subjects: 

  • informatics
    • information systems
    • political economy
    • mathematics and statistics
    • legislation and professional ethics.

For the first two written tests, candidates will be assigned 5 hours from the time the essay is dictated; for the third practical test, candidates will be assigned 4 hours from the time the essay is dictated.

Tests will be evaluated according to the following criteria: clarity and correctness of presentation, consistency of the work with the assigned topic, theoretical preparation, ability to apply it practically, completeness and ability to summarize.

To take the tests, each candidate must have a valid photo ID (identity card, driving license, or passport).

Exemption from the first written test is only possible for:

   - those who come from Section B of the register;

   - those who have obtained a qualification following one of the degree courses offered pursuant to the agreement referred to in Article 43 of Legislative Decree no. 139 of 28 June 2005.

 

Accounting Experts

(Section B)

The exam includes three written tests and an oral exam.
The written tests, one of which is practical, are designed to assess the candidate's theoretical knowledge and ability to apply it in practice.

  1. a first test, covering the following subjects: 
    • general accounting
    • cost and management accounting
    • regulation of financial statements and consolidated financial statements
    • accounting and balance sheet control;
  2. a second written test, covering the following subjects:
    • civil and commercial law
    • bankruptcy law
    • tax law
    • labor and social security law
    • information and computer systems
    • political and business economics
    • fundamental principles of financial management
    • mathematics and statistics;
  3. a practical test, consisting of an exercise on the subjects covered in the first written test.

The oral exam will cover the subjects covered in the written exams and theoretical and practical issues relating to the activities carried out during the professional internship, as well as aspects of legislation and professional ethics. 

Candidates are assigned 5 hours for the first two written tests, starting from the time the essay is dictated. For the third practical test, candidates will be assigned 4 hours, starting from the time the essay is dictated.

Tests will be evaluated according to the following criteria: clarity and correctness of presentation, consistency of the work with the assigned topic, theoretical preparation, ability to apply it practically, completeness and ability to summarize.

To take the tests, each candidate must have a valid photo ID (identity card, driving license, or passport).

Exemption from the first exam for the profession of Accountant may be granted to those who have obtained a qualification following one of the degree courses established under agreements between the local professional associations and universities.

For both Sections A and B, each individual test (written and oral) is passed if a minimum score of 30/50 is achieved. Candidates who do not achieve the minimum score in the written test are not admitted to the oral test.

TEST GRADES ARE NOT AVERAGED.

 

 

Legal Auditors

(Sections A and B)

 The exam, pursuant to Article 5, paragraph 1, letter c), of Ministerial Decree 63/2016, includes a written test, which includes a practical question related to the practice of statutory auditing, and an oral exam.

The subjects covered in the written and oral tests are as follows:

     - risk management and internal control;
     - national and international auditing standards;
     - statutory auditing regulations;
     - professional ethics and independence;
     - professional auditing techniques.

Candidates are given 4 hours to complete the written exam, starting from the time the essay is dictated. The exam will be evaluated according to the following criteria: clarity and accuracy of presentation, consistency of the presentation with the assigned topic, theoretical preparation, practical application, completeness, and ability to summarize.

To take the tests, each candidate must have a valid photo ID (identity card, driving license, or passport).

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Candidate obligations during the written test

a) Candidates are identified upon entering the premises where the exams are held, through a valid identity document.

b) Candidates are assigned five hours to complete the written tests, starting from the dictation of the essay. Candidates who are not present when the dictation has begun will not be admitted to the exams.

c) During the written test, candidates are not permitted to communicate with each other verbally or in writing, or to interact with others, except with members of the examining board.

d) The paper must be written exclusively, under penalty of invalidity, on paper bearing the official stamp and signature of at least one member of the examining committee. All sheets of paper received—used or unused—must be returned at the end of the relevant exam. The use of pencils or correction fluids is not permitted in the final draft of the assignment; only the pen provided may be used. The use of non-programmable calculators is permitted, subject to prior approval by the examining committee. Candidates  MUST NOT sign the assignment or affix any other markings, under penalty of invalidation of the exam.

e) Candidates may not bring writing paper, handwritten notes, books, or publications of any kind, nor bags or similar items capable of holding such publications, nor cell phones of any kind, nor electronic devices, including PDAs or portable personal computers of any kind capable of connecting outside the test rooms via wireless connections or the standard telephone network or other means of communication. Candidates must in any case hand these devices over to the examination board before the start of the test, which will return them at the end of the exam.  Only uncommented codes may be consulted after review and authorization from the examination board .  Consultation of accounting principles is prohibited.

f) If a candidate is found in possession of a text that cannot be consulted during the test, he/she will be immediately excluded from the test.

g) Any candidate who violates the provisions of the previous paragraphs, or who otherwise copies the essay in whole or in part, will be excluded from the competition. If multiple candidates are found to have copied, in whole or in part, all candidates involved will be excluded.

h) The examining board ensures compliance with these provisions and has the power to adopt the necessary measures to ensure the proper conduct of the tests.  Failure to exclude a candidate during the test does not preclude exclusion from being ordered during the evaluation of the tests themselves.

i) The president of the commission is responsible for the legality of the examination procedures.

l) At least two members of the examination board must be present in the exam room throughout the written tests. They are responsible for supervising the exam.

m) Supplementary tests or continuations of sessions relating to the written test are not permitted.

In compliance with art. 12 of the Ministerial Decree of 9 September 1957: "anyone who contravenes the provisions of the previous paragraphs and any other provisions that may be established by the Commission to ensure the sincerity of the examinations will be excluded from the exam".

Correction of written tests

a) Written tests are marked anonymously. Therefore, the candidate's personal information is placed on an identification card, which, after being filled out in its entirety, is inserted into a small, closed, sealed envelope to ensure maximum impartiality in the assessment of the tests. This envelope is then placed in the large envelope along with the candidate's paper. At the end of the test, the Commission numbers the outside of each large envelope containing each candidate's paper. Subsequently, and in any case  before marking , the Commission records the same number on the envelope containing the candidate's personal information, so that envelopes belonging to the same candidate can be grouped together, solely by numbering. The Commission then proceeds to mark the papers collectively, which are therefore marked anonymously and numbered only. Only  after the examination and assessment of all  candidates' papers has been concluded will the Commission proceed to recognize and match the paper/grade or grade/candidate.

b) The commission will cancel the exam if the essays are copied in whole or in part; it will also cancel essays that bear objective signs of identification of the candidate who wrote them.

Oral exams

The oral exams will take place in person in  a classroom open to the public , with sufficient capacity to ensure maximum participation according to the schedule already published on the website.

The oral exam will last no less than 20 minutes.

All members of the judging panel must be present throughout the oral exam.

Supplementary tests or continuations of sessions relating to the oral exam are not permitted.

When recording the oral exam, the Adjudicating Committee will compile a form for each candidate containing the questions asked and their overall assessment.

At the end of each session, the Commission assigns grades/judgements.

Test results (written and oral)

For chartered accountants and accounting experts, each test (written and oral) is passed with  a minimum score of 30/50. The maximum score is 50/50.

Candidates who do not achieve the minimum score in the written tests will not be admitted to the oral exam.

Test scores are not averaged.

For legal auditor candidates, at the end of the tests, there is no score assigned, but rather an assessment of the outcome of the tests themselves, which can only be expressed as positive or negative.

The list of candidates admitted  to the tests and the schedule of sessions will be published with  a NOTICE  on the State Examinations Office website.  Online publication constitutes a notice of invitation to the tests, and therefore candidates are required to review it through the usual information channels (State Examinations Office website).

Final results

1) At the end of the final exam for candidates who are chartered accountants and accounting experts, the Commission:

- summarises the exam results and assigns each candidate an overall grade, consisting of the sum of the individual grades obtained in each test;

- draws up an alphabetical list of those who have passed the exam (QUALIFIED) containing the overall grade and arranges for it to be published on the State Exams Office website.

Candidates who have obtained an overall score of no less than 120/200 are declared qualified;

- once these operations have been completed, the President declares the examination session closed, which cannot be reopened for any reason.

Upon delivery of the examination documents, the State Examinations Office, having carried out the appropriate checks on the documents from the recently concluded session, proceeds to draw up a complete list of all candidates—QUALIFIED AND NON-QUALIFIED—with the marks obtained in each test and the overall mark, to be attached to the submitted documents.

2) At the end of the final exam for candidate auditors, the Commission summarizes the exam results and assigns each candidate a positive or negative rating.

The supplementary written and oral tests may be assessed collectively for the purpose of determining eligibility for registration in the register of statutory auditors.

3) The list of those qualified in the current session who have also passed the supplementary exams, and the list of those already qualified who have passed the supplementary exams, will be sent to the Ministry of Economy and Finance so that it can issue a certificate of registration in the register of statutory auditors.