Supplementary Exams to acquire licence to practise as an External Auditor

(Ministerial Ordinance prot. No. 1194 30.12.2019)

During June and November 2020, within the State Exam sessions for Chartered Accountants and Accounting Experts, supplementary exams for the licence to practise as an External Auditor are held, as provided by art. 11, para.1 and 2 of decree no. 63 of 19 January 2016.

These exams may be taken by:

• Candidates who intend to seek certification to practise the professions of Chartered Accountant or Accounting Expert in the same session
• Candidates who have already received their licence to practise as Chartered Accountant or Accounting Expert

Candidates must also be in possession of a certificate attesting to their completed internship, pursuant to art. 2, para. 1 and 2 of decree no. 63 of 19 January 2016. The internship must be completed before the exams commence.

Candidates may apply to one university venue only.

Registration form for supplementary exams

To apply to participate in the supplementary exams, please refer to the website pages “Exam dates and deadlines” and “Enrolments and compliance”.

There is a participation fee for the supplementary exams to practise as an External Auditor, to the value of € 100 (the payment slip can be downloaded from the online services page, after completing the application procedure) and an admissions fee for the State Exam of € 49.58 to be made payable to post office account no. 1016 of the Agenzia delle Entrate - Centro operativo di Pescara - Concessioni governative e tasse scolastiche (payment slip not available online).

PLEASE NOTE: candidates who wish also to take the exam to practise as a Chartered Accountant or Accounting Expert in the same session, must make the €100 payment within 5 days of publication of notice of attainment. These candidates must present a declaration of commitment to pay the fee (see ‘declaration of commitment’ form attached).

The supplementary exams take place following the end of the State Exams for Chartered Accountants and Accounting Experts, in the order established at the individual venues by the Chair of the Examination Boards.

Pursuant to art. 11 of decree no. 63 of 19 January 2016, candidates take a written test as stated in art. 5, para 1, (c). The written test will be based on vocational/auditing topics as indicated in art. 1, para. 1, letters f, g, h,i and l, and includes a practical question regarding the practice of external auditing.  Candidates will also take an oral exam on subjects envisaged for the written exam.

Declaration of internship

At the moment of registration, along with all the documentation you must also present a declaration of internship (see the attached Form for Declaration of completed internship)

Please note! 

During the COVID-19 health crisis, all applications and receipt of payments must be sent via PEC (registered email) to: disei@pec.uniupo.it.
Should you not have a PEC email account, please send all documents by regular email to the following address: marzia.sozzani@uniupo.it. The date of delivery will hold valid, and the email with documents must arrive within the stated deadlines.