Key data
| Regulation | Order ECM/579/2026, of June 1 |
|---|---|
| Publication | June 9, 2026 |
| Entry into force | June 10, 2026 |
| Affected parties | Applicants for chartered accountant, economists and certified public accountants |
| Category | Public Sector |
| Convening bodies | General Council of Economists of Spain-REA and Institute of Certified Public Accountants of Spain (ICJCE) |
| Target register | Official Register of Chartered Accountants (ROAC) |
| Exam venues | Madrid and Barcelona |
| Minimum deadline from publication | Two months |
Those aspiring to work as chartered accountants in Spain now have a date and format for the professional aptitude exam that opens the door to the Official Register of Chartered Accountants (ROAC). Order ECM/579/2026, published on June 9, 2026, formalizes the joint call of the General Council of Economists of Spain-Register of Auditor Economists (REA) and the Institute of Certified Public Accountants of Spain (ICJCE). Passing this exam is a necessary, though not sufficient, condition for registration in the ROAC.
What does this regulation establish?
Order ECM/579/2026 regulates the joint call for the professional aptitude exam required for the ICAC to authorize registration in the ROAC. The exam is structured in two independent phases:
| Phase | Type | Duration | Minimum score |
|---|---|---|---|
| Theoretical phase | Multiple choice test | Up to 6 hours | 5 out of 10 |
| Practical phase — Block 1 | Independent practical exercise | 4 hours | 5 out of 10 |
| Practical phase — Block 2 | Independent practical exercise | 3 hours | 5 out of 10 |
A relevant element of the exam design is the cumulativity of APTOs: positive results obtained in individual blocks are valid and cumulative between consecutive calls. This means that a candidate who passes, for example, Block 1 of the practical phase in this call, will not have to repeat it in the next one if they fail Block 2.
To take the exam, candidates must demonstrate three prior conditions:
- Official university degree.
- Accredited theoretical training.
- Prior professional practice.
The tests will be held in Madrid and Barcelona, with a minimum deadline of two months from the publication of the call (published on June 9, 2026).
It is essential to remember that passing the exam does not by itself guarantee registration in the ROAC. The candidate must also meet the other legal conditions required for ICAC authorization.
Economic and operational impact
For applicants, the most immediate impact is on planning and preparation. With an exam that can extend up to 13 hours in total (6 h of theoretical phase + 4 h of Block 1 + 3 h of Block 2), the preparation workload is significant and requires organizing accredited theoretical training and accreditation of professional practice in advance.
For audit firms and professional services companies that have professionals in the process of obtaining authorization, this call marks the timeline for incorporating new chartered accountants into the ROAC. The cumulativity of APTOs between consecutive calls reduces the opportunity cost for candidates who have already passed a block in previous calls, as they do not have to repeat the entire test.
From an operational perspective, the single venues in Madrid and Barcelona imply travel and accommodation for candidates from other provinces, an additional cost to consider in planning.
Who does it affect?
- Applicants for chartered accountant who want to register in the ROAC and have not yet passed the professional aptitude exam.
- Economists members of the General Council of Economists of Spain-REA who wish to expand their professional authorization to auditing.
- Certified public accountants of the ICJCE in the process of obtaining ICAC authorization.
- Audit firms and professional services companies that have professionals in the process of obtaining authorization and need to plan incorporations into the ROAC.
- HR departments and partners of audit firms who manage the professional development of their teams.
Practical example
An economist member who already passed Block 1 of the practical phase in the previous call, but failed Block 2, does not need to repeat Block 1 in this new call. Thanks to the cumulativity of APTOs between consecutive calls, they only need to take Block 2 (3 hours) and obtain a minimum of 5 out of 10 to complete the practical phase. Once both phases—theoretical and practical—are passed, they can initiate the registration process in the ROAC with the ICAC, also accrediting their official university degree, accredited theoretical training, and prior professional practice.
What should applicants do now?
- Verify compliance with prior requirements: confirm that you have an official university degree, accredited theoretical training, and accredited professional practice before submitting your application.
- Calculate the test administration deadline: the tests cannot be held before August 10, 2026 (two months from publication on June 10). Plan your preparation accordingly.
- Review accumulated APTOs: if you participated in previous calls and passed individual blocks, check if those results are cumulative in this consecutive call.
- Choose venue and manage registration: the tests are held in Madrid and Barcelona. Plan for travel and accommodation if necessary.
- Prepare documentation for the ROAC: remember that passing the exam is not enough. Gather in advance the rest of the documentation required by the ICAC for registration in the Official Register of Chartered Accountants.
- Consult the official call: review the full text of Order ECM/579/2026 in the BOE to know the exact registration deadlines and any additional requirements.
Frequently asked questions
When will the 2026 chartered accountant exam be held?
The call establishes a minimum deadline of two months from its publication (June 10, 2026), so the tests cannot be held before August 10, 2026. The venues are Madrid and Barcelona.
What is the minimum score to pass the ROAC professional aptitude exam?
A minimum score of 5 out of 10 is required in each of the phases: the theoretical phase (multiple choice test, up to 6 hours) and each of the two blocks of the practical phase (Block 1 of 4 hours and Block 2 of 3 hours).
Are APTOs from previous calls valid for the 2026 exam?
Yes. APTO results obtained in individual blocks are cumulative between consecutive calls. If you passed a block in the previous call, you will not have to repeat it in this one.
What requirements must be met to take the ICAC chartered accountant exam?
Candidates must demonstrate three conditions: official university degree, accredited theoretical training, and prior professional practice. Additionally, passing the exam is a necessary but not sufficient condition for registration in the ROAC; the other legal conditions required by the ICAC must also be met.
Where can the professional aptitude exam for the ROAC be taken?
The tests are held in only two venues: Madrid and Barcelona. Candidates from other provinces must plan for the necessary travel and accommodation.
Official source
View complete regulation in official source
Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-12509