BOE-A-2026-12509 ·9 June 2026 ·orden Low impact
Tax

Audit candidates: call for applications for the professional aptitude exam for ROAC registration

The joint call for the professional aptitude exam required to obtain ICAC authorisation and register with the Official Register of Auditors (ROAC) has been published (art. 1.1). The process consists of two stages: a theoretical knowledge test and a subsequent phase (art. 2.1). Interested parties must submit their admission applications in accordance with the models and requirements established in the call (art. 3.1).

In 3 key points

  1. The exam consists of two stages, with a minimum period of two months between publication and the first stage (art. 2.1). (art. 2.1)
  2. A period exceeding three months may not elapse between the completion of the first stage and the commencement of the second (art. 2.1). (art. 2.1)
  3. Entry into force on the day following its publication in the BOE (order). (orden)

How it affects those involved

For professionals aspiring to become statutory auditors, this call provides the pathway to obtain ICAC authorisation, an essential requirement for ROAC registration (art. 1.2). Candidates must adhere to strict deadlines between stages (a minimum of 2 months after publication for the first stage and a maximum of 3 months between the first and second stages, art. 2.1) and pay the required examination fees (art. 3.3.b).

Lifecycle

2026-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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