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100+ Free ITAA Bekwaamheidsexamen Accountant Practice Questions

Prepare for the ITAA Certified Accountant Proficiency Exam (Bekwaamheidsexamen Gecertificeerd Accountant) exam with instant access — no signup required.

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2026 Statistics

Key Facts: ITAA Bekwaamheidsexamen Accountant Exam

Written + oral

Official format (open-book LEX written; closed-book oral)

ITAA Servicedesk — Bekwaamheidsexamen

45–50 min

Oral duration at the ITAA seat only

ITAA Servicedesk — Bekwaamheidsexamen

>50% written

Oral-only retake threshold; below 50% retake both

ITAA Servicedesk — Bekwaamheidsexamen

8 years

Maximum time from register inscription to pass

ITAA Servicedesk — Bekwaamheidsexamen

NL/FR

Official sitting languages; no confirmed English sitting

ITAA examenkalender and Institute language practice

25% / 20%

Belgian CIT standard rate and SME band on first EUR 100,000

WIB 1992; FPS Finance / PwC Worldwide Tax Summaries

Belgium's ITAA bekwaamheidsexamen for gecertificeerd accountant is a written-plus-oral qualifying exam, not a 100-item MCQ. The written part is open-book with ITAA-LEX 2025 and covers remaining syllabus subjects (minimum five per sitting unless fewer remain). The oral is closed-book, 45–50 minutes, and held only at the ITAA seat. Official languages are Dutch and French; there is no confirmed English sitting. Jury scoring is combined; a written total below 50% requires a full retake. This 100-question English MCQ bank is a study aid covering Belgian GAAP, WIB 1992 tax, VAT, WVV, and AML — not an official-format simulation.

Sample ITAA Bekwaamheidsexamen Accountant Practice Questions

Try these sample questions to test your ITAA Bekwaamheidsexamen Accountant exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1In the Belgian Minimum Chart of Accounts (MAR / Minimumindeling van het algemeen rekeningstelsel), which classes normally record charges and income of the period?
A.Class 6 charges and class 7 income
B.Class 1 equity and class 2 fixed assets
C.Class 4 receivables and class 5 cash
D.Class 0 off-balance rights and class 3 inventories
Explanation: The MAR assigns class 6 to charges (kosten) and class 7 to income (opbrengsten). Closing those classes produces the Belgian results structure used in the jaarrekening. Classes 1–5 are balance-sheet classes and class 0 is off-balance rights and commitments.
2A Belgian BV buys goods on credit for EUR 10,000 exclusive of 21% VAT. Which double-entry is correct in the purchaser's books (VAT fully deductible)?
A.Debit purchases EUR 10,000, debit recoverable VAT EUR 2,100; credit trade payables EUR 12,100
B.Debit purchases EUR 12,100; credit trade payables EUR 12,100
C.Debit purchases EUR 10,000; credit trade payables EUR 10,000 (VAT is ignored until payment)
D.Debit trade payables EUR 12,100; credit purchases EUR 10,000 and recoverable VAT EUR 2,100
Explanation: Purchases are recorded exclusive of deductible VAT. Input VAT of EUR 2,100 (21% of 10,000) is a recoverable receivable, and the supplier is owed the VAT-inclusive amount of EUR 12,100. Reversing debit and credit would invert the trial balance.
3Under Belgian GAAP, inventories are generally measured at:
A.The lower of cost and realisable value (marktwaarde / realisatiewaarde)
B.Fair value through profit or loss each reporting date
C.Replacement cost only, never historical cost
D.Net realisable value even when it exceeds cost
Explanation: Belgian annual-accounts rules apply historical cost with the prudence principle: inventories are written down when realisable value falls below cost and are not written up above cost. Fair-value-through-P&L is not the general Belgian inventory model.
4Opening inventory is 100 units at EUR 10. A purchase of 200 units at EUR 13 is made, then 180 units are sold. Using the weighted-average cost method, what is cost of goods sold?
A.EUR 2,160
B.EUR 1,800
C.EUR 2,340
D.EUR 2,400
Explanation: Total cost is (100 × 10) + (200 × 13) = EUR 3,600 for 300 units, so weighted-average unit cost is EUR 12. COGS on 180 units is 180 × 12 = EUR 2,160. Closing inventory is 120 × 12 = EUR 1,440.
5A machine costs EUR 80,000, residual value EUR 8,000, useful life 8 years, straight-line with no mid-year convention. Annual depreciation is:
A.EUR 9,000
B.EUR 10,000
C.EUR 8,000
D.EUR 72,000
Explanation: Depreciable amount is 80,000 − 8,000 = EUR 72,000. Straight-line over 8 years is 72,000 / 8 = EUR 9,000 a year. Charging EUR 10,000 ignores residual value.
6For financial years starting after 31 December 2023, a Belgian company is 'small' if it does not exceed more than one of which sets of criteria?
A.Turnover EUR 11,250,000 (excl. VAT), balance-sheet total EUR 6,000,000, average workforce 50 FTE
B.Turnover EUR 9,000,000, balance-sheet total EUR 4,500,000, average workforce 50 FTE
C.Turnover EUR 42,500,000, balance-sheet total EUR 21,250,000, average workforce 250 FTE
D.Turnover EUR 900,000, balance-sheet total EUR 450,000, average workforce 10 FTE
Explanation: Belgium's 2024 transposition of the EU size-criteria update raised the small-company tests to turnover EUR 11,250,000, balance-sheet total EUR 6,000,000 and 50 FTE, for financial years starting after 31 December 2023. Exceeding more than one criterion (on the two-year consistency principle) makes the company large for annual-accounts purposes.
7A Belgian micro-company (for years starting after 31 December 2023) is a small company that is not a parent or subsidiary and does not exceed more than one of:
A.Turnover EUR 900,000, balance-sheet total EUR 450,000, 10 FTE
B.Turnover EUR 700,000, balance-sheet total EUR 350,000, 10 FTE
C.Turnover EUR 11,250,000, balance-sheet total EUR 6,000,000, 50 FTE
D.Turnover EUR 50,000, balance-sheet total EUR 25,000, 5 FTE
Explanation: Micro thresholds were raised to turnover EUR 900,000 and balance-sheet total EUR 450,000; the 10 FTE cap is unchanged. The company must already be small and must not be a parent or subsidiary on the closing date.
8Which annual-accounts schema does a large Belgian company generally file?
A.The full schema (volledig schema / schéma complet)
B.The abbreviated schema (verkort schema) only
C.The micro schema only
D.No schema — large companies file IFRS individual accounts only
Explanation: Large companies use the full Belgian schema with complete notes. Small companies may use the abbreviated schema and micro companies the micro schema. EU-listed groups must use IFRS in the consolidated accounts; that does not replace the full Belgian schema for a large company's statutory individual accounts unless a permitted IFRS option is used.
9Under Belgian GAAP, formation expenses (oprichtingskosten) may be:
A.Capitalised as an asset and amortised (commonly over a maximum of five years)
B.Never capitalised; they must be expensed immediately as under IAS 38 start-up costs
C.Capitalised with no amortisation, like land
D.Charged directly to share premium only, never to profit or loss
Explanation: Belgian GAAP still allows capitalisation of oprichtingskosten with systematic amortisation, typically within five years. IFRS expenses start-up/formation costs as incurred. Mixing the two frameworks is a frequent exam trap.
10A company exceeds the small-company turnover and balance-sheet tests in year 1 but not the workforce test, and exceeds none of the three tests in year 2. Applying the consistency (two-year) principle, how is size generally assessed for annual-accounts purposes?
A.The change of category takes effect only after the criteria are exceeded (or no longer exceeded) for two consecutive years, so one exceptional year does not by itself flip the regime
B.Any single year above two criteria immediately makes the company large forever
C.Size is chosen freely each year in the notes
D.Only the workforce test matters; monetary tests are ignored
Explanation: Belgian size classification uses a two-year consistency principle: exceeding, or ceasing to exceed, more than one criterion has consequences only when it occurs in two consecutive years (with a first-year special rule for newly formed companies). A one-year spike does not automatically lock the company into the large regime.

About the ITAA Bekwaamheidsexamen Accountant Exam

The ITAA bekwaamheidsexamen is the final proficiency examination for the Belgian title of gecertificeerd accountant under the Law of 17 March 2019. It tests whether the candidate can apply accounting, tax, company-law, and deontological knowledge in professional practice within the legal, regulatory, and normative framework (KB of 11 September 2020). Eligible routes include stagiairs after year 3, the seven-year experience route, and passerelles; bedrijfsrevisoren converting to certified accountant sit the tax papers only.

Assessment

Written part: open-book (ITAA-LEX 2025 allowed) papers on remaining accountancy, tax, company-law, and deontology/AML subjects not already validated in the rugzak or tussentijdse proeven; subjects may be spread within a session but at least five must be sat per exam moment unless fewer remain. One optional voorkeursmaterie may be designated (chosen accountancy paper = 30% of accountancy points; chosen tax paper = 30% of tax points; chosen company-law paper = 70% of that area). Oral part: closed-book (no LEX), 45–50 minutes, ITAA seat only — discussion of the written paper plus professional practice, engagements, liability, and deontology.

Time Limit

Written time varies with the subjects booked; oral 45–50 minutes

Passing Score

Oral and written combined jury evaluation. No overall 60% pass mark is published. Written total more than 50%: retake oral only. Written total less than 50%: retake written and oral.

Exam Fee

ITAA administrative costs as published by the General Assembly of the Institute. Confirm the current amount in the ITAA portal; the toelatingsexamen fees of EUR 247 (new application) and EUR 62 (re-enrolment) are not confirmed as applying to this exam. (Institute for Tax Advisors and Accountants (ITAA))

ITAA Bekwaamheidsexamen Accountant Exam Content Outline

45%

Accountancy

General bookkeeping (MAR), annual-accounts law and size criteria, statement analysis, consolidation, EU/IFRS contrasts, external audit, internal control, management accounting, and financial analysis.

30%

Tax

General tax principles, personenbelasting, vennootschapsbelasting (25% standard / 20% SME band), VAT 21%/12%/6%, tax procedure, registration and inheritance duties, regional/local taxes, and EU/international tax.

15%

Company and association law (WVV)

BV/SRL vs NV/SA, adequate initial equity and financial plan, governance, alarm-bell procedure, meetings, special mandates, mergers, liquidation, and associations.

10%

Deontology and AML

ITAA ethics, independence, professional secrecy, engagements and liability, and the Anti-Money Laundering Law of 18 September 2017.

How to Pass the ITAA Bekwaamheidsexamen Accountant Exam

What You Need to Know

  • Passing score: Oral and written combined jury evaluation. No overall 60% pass mark is published. Written total more than 50%: retake oral only. Written total less than 50%: retake written and oral.
  • Assessment: Written part: open-book (ITAA-LEX 2025 allowed) papers on remaining accountancy, tax, company-law, and deontology/AML subjects not already validated in the rugzak or tussentijdse proeven; subjects may be spread within a session but at least five must be sat per exam moment unless fewer remain. One optional voorkeursmaterie may be designated (chosen accountancy paper = 30% of accountancy points; chosen tax paper = 30% of tax points; chosen company-law paper = 70% of that area). Oral part: closed-book (no LEX), 45–50 minutes, ITAA seat only — discussion of the written paper plus professional practice, engagements, liability, and deontology.
  • Time limit: Written time varies with the subjects booked; oral 45–50 minutes
  • Exam fee: ITAA administrative costs as published by the General Assembly of the Institute. Confirm the current amount in the ITAA portal; the toelatingsexamen fees of EUR 247 (new application) and EUR 62 (re-enrolment) are not confirmed as applying to this exam.

Keys to Passing

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

ITAA Bekwaamheidsexamen Accountant Study Tips from Top Performers

1Treat this MCQ bank as a knowledge check, then practise open-book written cases with ITAA-LEX 2025 and closed-book oral explanations without it.
2Prioritise remaining rugzak subjects; deontology and AML cannot be validated in the tussentijdse proeven and always remain for the final exam.
3Drill Belgian GAAP vs IFRS contrasts (formation expenses, goodwill amortisation, extraordinary items, LIFO) because mixed-framework answers lose marks.
4Work quantitative items in EUR: SME corporate tax 20% on the first EUR 100,000 then 25%, VAT 21/12/6, ratios, consolidation goodwill, and break-even.
5For the oral, prepare to discuss your written paper, engagement letters, professional liability, independence, and AML reporting to CTIF/CFI without looking up the law.
6Sit at least once per year and track the eight-year stage limit from public-register inscription.

Frequently Asked Questions

Is the official ITAA bekwaamheidsexamen a multiple-choice test?

No. The official exam is a written open-book assessment by subject plus an in-person oral of about 45–50 minutes. This practice bank is an English-language MCQ study adaptation of the gecertificeerd accountant syllabus, not an official translation and not a simulation of the written or oral format.

Who may sit the bekwaamheidsexamen for gecertificeerd accountant?

ITAA invites stagiairs after the third traineeship year, candidates with at least seven years of professional experience, and passerelle candidates, after Stagecommissie and Council approval. Bedrijfsrevisoren converting to certified accountant sit the tax papers only. Certified tax advisors converting to certified accountant sit the accounting papers only.

Is ITAA-LEX allowed?

Yes on the written part (ITAA-LEX 2025). No on the oral. Physical presence is required for the oral, which is held only at the ITAA seat.

What happens if I fail the oral?

If you scored more than 50% on the written total, you retake only the oral. If you scored less than 50% on the written total, you must retake both the written and the oral.

In what languages is the official exam sat?

Dutch and French. ITAA does not publish a confirmed official English sitting. This bank is an English study aid that keeps official Belgian legal and accounting terms.

What is a voorkeursmaterie?

You may designate one subject that is weighted more heavily: the chosen accountancy paper counts as 30% of total accountancy points; the chosen tax paper as 30% of tax points; the chosen company-law paper as 70% of that area. If you designate none, standard weighting applies.

How much does the bekwaamheidsexamen cost?

ITAA charges administrative costs set by the General Assembly. The published toelatingsexamen figures of EUR 247 (new application) and EUR 62 (re-enrolment) are not confirmed as the bekwaamheidsexamen fee. Confirm the amount payable in the ITAA portal when you are invited.