ITAA Bekwaamheidsexamen Accountant

It is the proficiency examination organised by the ITAA as part of access to the regulated professions of accountant and tax adviser. The ITAA organises toelatingsexamens and bekwaamheidsexamens to supervise entry to the profession, and the examination is governed by the institute's Examenreglement.

Candidates pursuing the titles of (intern) gecertificeerd accountant or (intern) gecertificeerd belastingadviseur. The ITAA describes the route as holding a legally recognised diploma and successfully completing the three-year stage at the institute, with the proficiency examination forming part of that trajectory.

The ITAA sets out the stage as: access dossier (diploma plus exemptions), toelatingsexamen, the stage trajectory, then intermediate tests and the bekwaamheidsexamen, followed by examination periods and registration. Treat the proficiency examination as the assessment that closes the stage rather than as a standalone entry test.

The ITAA lists digital exams at a distance (digitale examens op afstand) among its examination information. The precise paper structure, number of questions and timing are set out in the Examenreglement and the exam calendar, so verify those documents before you plan your final revision weeks.

These details are not stated on the ITAA homepage and must be taken from the Examenreglement and the exam calendar published by the institute. Do not rely on second-hand figures; confirm the current rules directly, since examination regulations are revised periodically.

Fees and retake conditions are not published on the homepage. Both are governed by the ITAA's Examenreglement and the registration information issued for each examination period. Check the current regulation and the registration pages before assuming any resit entitlement or fee level.

The profession has two pillars, accountancy and tax advisory, and the examination assesses both. Build a study plan that covers financial reporting, audit and assurance, quality management and ethics alongside income tax, VAT, corporate tax and procedure, then use practice questions to find your weaker pillar.

The ITAA publishes examination periods and registration windows, plus an exam calendar. Registration windows are fixed and easy to miss, so check the calendar at the start of your study period, note the deadline, and complete any access-dossier or exemption steps well before it.

Common causes are unbalanced preparation that ignores one pillar, weak knowledge of the norms and recommendations the institute publishes, poor handling of ethics and professional-secrecy scenarios, and technical problems during a remote digital examination. Test your equipment in advance and rehearse applying rules to short cases.

Use itaa.be: the access and stage pages, the exam calendar, the Examenreglement and the legislation section covering the Wet van 17 maart 2019. This page is independent study material and is not affiliated with the ITAA, so treat the institute's own documents as authoritative.