Those who wish to work in Italy as tax advisor (Dottore Commercialista), accounting expert (Esperto Contabile) or auditor (Revisore Legale) must follow a well-defined path that includes university studies, professional training, a state exam and continuing education.
Overview of professional profiles
Tax advisor (Section A – Dottori Commercialisti)
Tax advisors are qualified experts in economics and taxation who assist companies and individuals in tax, accounting and business management matters.
Their main tasks include:
- annual financial statements, tax returns and tax planning
- representation before the tax authorities
- business consulting, business plans, financial and liquidity analysis
- company and shareholding valuations
- assistance with restructuring, liquidations and appraisals
Accounting expert (Section B – Esperti Contabili)
They mainly deal with operational and accounting tasks:
- day-to-day accounting
- preparation of annual financial statements and tax returns
- standard economic analyses
- assistance with administrative and compliance matters
Their skills are more limited than those of tax advisors, particularly in areas such as appraisals, valuations and complex legal issues.
Auditors
Statutory auditors are responsible for the annual audits required by law.
Their activities include:
- Verification of annual financial statements in accordance with national and international auditing standards
- Checking the accounting and internal control systems
- Preparing audit reports for shareholders and administrative bodies
- Compliance with auditing, ethical and independence requirements
Study requirements
Access depends on the specific professional qualification:
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Tax advisor (Section A – Dottore Commercialista):
Three-year degree in Economics and two-year master's degree in economics (LM-56, LM-77, 64/S, 84/S).
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Accounting expert (Section B – Esperto Contabile):
three-year degree in economics (L-18, L-33, classes 17 and 28).
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Auditor (Revisore Legale):
same educational requirements as for tax advisors and accounting experts.
Professional internship (Tirocinio)
Duration
- 18 months for tax advisors and accounting experts
- 3 years for auditors
- mandatory registration in the Register of Trainees of the Association of Tax advisors or the MEF
- mandatory documentation in the internship booklet with six-monthly verification
Contents
For tax advisors and accounting experts, the regulations provide for the following typical training content:
- tax returns and accounting
- accounting, financial statements, management control
- business and tax consulting
- collaboration on expert reports, planning and evaluation processes
- basic civil and commercial law
The work of an auditor focuses on auditing operations, the application of auditing principles and documentation.
State examination (Esame di Stato)
At the end of the internship, candidates can take the State Examination, which is a prerequisite for registration in the professional register.
Tax Advisor (Section A)
- three written tests, one of which is practical
- one oral examination
- Topics: tax law, accounting, economic and corporate law, corporate crisis and insolvency, civil law
Accounting Experts (Section B)
- again, three written tests
- one oral examination
- main topics: accounting and tax law
Auditors
- one written examination
- one oral examination
- Topics: auditing in accordance with national and international standards, accounting, professional ethics
Only after passing the relevant state examination is it possible to register with the Association of Tax advisors or the Register of Auditors.
Continuing professional development requirement
Tax advisors and auditors are required to undergo continuing professional development to ensure the quality and relevance of their advice.