Call for examination to obtain authorization as an auditor of accounts in Spain
09 Jun 2026
Effective: 10 Jun 2026
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Who is affected:
Aspiring accounts auditors, economists and sworn accounts auditors
Summary
The professional aptitude examination is convened to access the Official Register of Accounts Auditors (ROAC). The examination consists of two theoretical and practical phases, held in Madrid and Barcelona.
Detailed analysis
PRO
The ICAC publishes the joint call for the professional aptitude examination required to register in the Official Register of Accounts Auditors (ROAC). The examination is structured in two phases: a theoretical multiple-choice test of up to 6 hours and a practical one with two independent blocks of 4 and 3 hours respect…
Full official title
Orden ECM/579/2026, de 1 de junio, por la que se publica la convocatoria conjunta del Consejo General de Economistas de España-Registro de Economistas Auditores y del Instituto de Censores Jurados de Cuentas de España, del examen de aptitud profesional para la autorización del Instituto de Contabilidad y Auditoría de Cuentas e inscripción en el Registro Oficial de Auditores de Cuentas.