100+ Free Czech Insolvency Administrator Exam Practice Questions

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Key Facts: Czech Insolvency Administrator Exam Exam

Written test questions

Decree No. 312/2007 Sb. § 5

80% (56/70)

Written test pass mark

Decree No. 312/2007 Sb. § 5

CZK 5,000

Initial examination fee

MSp ČR tariff

3 years

Required professional practice

Act No. 312/2006 Sb. § 3

3 parts

Test, case study, and oral board

Decree No. 312/2007 Sb.

The Czech Insolvency Administrator Examination is administered by the Ministry of Justice. Its written stage is a 70-question test plus case study in up to 6 hours, with an 80% threshold for each, followed by an oral examination of up to 2 hours. The initial fee is CZK 5,000.

Sample Czech Insolvency Administrator Exam Practice Questions

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1Under Section 3(1) and (2) of the Czech Insolvency Act (Act No. 182/2006 Sb., insolvenční zákon), which of the following is NOT one of the cumulative conditions for establishing insolvency in the form of inability to pay (platební neschopnost)?

A.The debtor's total liabilities exceed the total accounting value of their assets

B.A plurality of creditors (at least two independent creditors)

C.Monetary obligations overdue for more than 30 days

D.Inability of the debtor to satisfy these overdue monetary obligations

Explanation: Under Section 3(1), inability to pay requires a plurality of creditors, monetary liabilities overdue for more than 30 days, and inability to meet them. Liabilities exceeding assets instead concerns over-indebtedness under current Section 3(3), which applies to a legal entity or an entrepreneur natural person.

2Under Section 3(2) of the Insolvency Act (Act No. 182/2006 Sb.), which statutory legal presumption presumes that a debtor is unable to meet their monetary obligations (platební neschopnost)?

A.The debtor has suspended payments of a substantial part of their monetary obligations

B.The debtor has been late on a single phone bill for 10 days

C.The debtor reported an accounting loss in their annual tax return

D.The debtor's managing director traveled outside the Schengen area

Explanation: Section 3(2) of Act No. 182/2006 Sb. sets out statutory rebuttable presumptions of inability to pay: letter (a) provides that a debtor is presumed unable to pay if they have suspended payment of a substantial part of their monetary obligations; other grounds include being overdue for more than 3 months, inability to satisfy claims through execution, or failure to submit statutory asset lists upon court order.

3Under Section 3(3) of the Insolvency Act, how is over-indebtedness (předlužení) defined, and to which debtors does it apply?

A.It applies to legal entities and natural person entrepreneurs whose total sum of liabilities exceeds the value of their assets, taking into account further administration or business continuation

B.It applies exclusively to non-commercial consumer wage earners with overdue credit card balances

C.It applies only when a company has zero bank accounts and negative cash flow for 5 continuous years

D.It applies to any municipality with outstanding public utility debt

Explanation: Current Section 3(3) defines over-indebtedness: a legal entity or entrepreneur natural person with multiple creditors is over-indebted when the sum of liabilities exceeds asset value. Asset valuation takes account of further management or continued operation where reasonably supportable.

4Under Section 109(1) of the Insolvency Act (Act No. 182/2006 Sb.), what legal effects occur automatically upon the publication of the notice of the commencement of insolvency proceedings in the Insolvency Register?

A.Claims against the debtor cannot be asserted by lawsuits if they can be registered; rights to satisfaction from security can be asserted and acquired only under conditions set by the Act; execution can be ordered but cannot be carried out

B.All employees are immediately terminated without notice or severance pay

C.The debtor's management is immediately arrested and removed from their residence

D.All commercial contracts of the debtor are voided with retroactive effect

Explanation: Section 109(1) of Act No. 182/2006 Sb. establishes the immediate statutory moratorium effects upon publishing the opening notice: claims cannot be asserted through separate lawsuits if they must be registered in insolvency; judicial execution can be ordered against the debtor's property, but cannot be carried out (provedena); and rights to security can be acquired only under statutory restrictions.

5Which combination includes claims that Section 168 of the Insolvency Act treats as claims against the estate (pohledávky za majetkovou podstatou)?

A.Remuneration and expenses of the insolvency administrator, taxes and fees incurred during insolvency, and obligations arising from legal acts performed by the administrator

B.Unsecured promissory notes issued by the debtor 5 years prior to insolvency

C.Consumer credit installments that fell due prior to the opening of proceedings

D.Fines imposed by the European Commission against the debtor's foreign parent company

Explanation: Section 168 lists several categories arising at different procedural stages. They include the administrator's remuneration and expenses and, under the applicable paragraphs and timing conditions, specified taxes, fees, customs duties, and obligations from legal acts performed by the person holding disposal authority. They should not all be attributed only to Section 168(1).

6Under Section 169(1)(a) of the Insolvency Act, which claims are generally treated as equivalent to claims against the estate?

A.Labour-law claims of the debtor's employees, subject to the Act's specific exclusions and qualifications

B.Severance bonuses promised to executive directors for corporate restructuring

C.Wages of employees incurred more than 10 years prior to insolvency

D.Recreational holiday vouchers issued by trade unions

Explanation: Section 169(1)(a) generally gives the debtor's employees' labour-law claims status equivalent to claims against the estate, unless the Act provides otherwise for a particular claim. The provision does not impose the three-year lookback stated in the former question.

7Under Section 166 and Section 298 of the Insolvency Act (Act No. 182/2006 Sb.), how are secured creditors (zajištění věřitelé) satisfied from the proceeds of the monetization of collateral (výtěžek zpeněžení zajištění)?

A.Secured creditors are satisfied up to 100% of the net proceeds of the collateral monetization, after deducting expenses for administration and sale capped at statutory percentages and the administrator's remuneration

B.Secured creditors receive exactly 50% of the gross sale price, with the remaining 50% transferred to municipal charities

C.Secured creditors are treated identically to unsecured consumer creditors and satisfied pro rata

D.The collateral is transferred to the Ministry of Justice and the secured creditor's claim is erased

Explanation: Under Section 298(1) and (2) of Act No. 182/2006 Sb., secured creditors have the right to be satisfied up to 100% of the net proceeds of the realization of the collateral. The administrator may deduct only the costs associated with the administration and maintenance of the collateral (capped at 4% of proceeds) and costs associated with sale (capped at 5%), plus the administrator's statutory remuneration.

8Under Section 173(1) of the Insolvency Act (Act No. 182/2006 Sb.), what is the standard statutory deadline for creditors to register their claims (přihlášky pohledávek) following a court decision on insolvency?

A.Within two months of the publication of the decision on insolvency in the Insolvency Register

B.Within 15 days of the oral hearing

C.Within six months of the inventory of the estate being completed

D.At any time up until the final distribution resolution is approved

Explanation: Section 136(2)(d) and Section 173(1) of Act No. 182/2006 Sb. mandate that creditors must submit their claim applications within the deadline set in the decision on insolvency, which is strictly two months from the publication of the decision in the Insolvency Register. Claims filed after this deadline cannot be examined and are not satisfied in the proceedings (§ 185).

9Under Section 190 to Section 192 of the Insolvency Act (Act No. 182/2006 Sb.), on what grounds may an insolvency administrator contest a registered claim (popření pohledávky) during the claim verification process?

A.The administrator may contest the authenticity (pravost), the amount (výše), or the priority / ranking (pořadí) of the registered claim

B.The administrator may contest a claim solely if the creditor is a foreign citizen

C.The administrator may contest only the handwriting style of the claimant's signature

D.Contestation is permitted only if approved in advance by the Czech Bar Association

Explanation: Under Section 192(1) of Act No. 182/2006 Sb., the insolvency administrator may contest a registered claim as to its authenticity (pravost - that the claim does not exist or has been extinguished), its amount (výše - that the owed sum is smaller than claimed), or its priority (pořadí - disputing secured status or preferential group).

10Under Section 198(1) of the Insolvency Act (Act No. 182/2006 Sb.), who must file an incidental action on determination of an unadjudicated claim (žaloba na určení nevykonatelné pohledávky) when the administrator contests its authenticity or amount?

A.The creditor whose unadjudicated claim was contested must file the incidental action against the administrator within 30 days of the review hearing

B.The insolvency administrator must sue the creditor within 15 days

C.The insolvency judge must file a lawsuit against the Ministry of Justice

D.The debtor's employees must file a joint class action within 60 days

Explanation: Section 198(1) of Act No. 182/2006 Sb. provides that creditors of unadjudicated (nevykonatelné) claims whose authenticity or amount was contested by the insolvency administrator must assert their right by an incidental action against the administrator within a 30-day preclusive time limit from the review hearing/notification. Failure to file results in the claim not being taken into account.

About the Czech Insolvency Administrator Exam Exam

The Zkouška insolvenčního správce is the statutory professional examination organized by the Czech Ministry of Justice under Act No. 312/2006 Coll. and Decree No. 312/2007 Coll. Passing it is a condition for an insolvency-administrator permit. The current official materials reviewed here do not expressly specify the examination language. This English single-answer MCQ bank is a study adaptation for legal and accounting knowledge; it is not an official translation or a substitute for case-study and oral practice.

Assessment

The written stage combines a 70-item test and a case study in a maximum of six hours. The test requires 56/70 and the case study requires 80%. Successful candidates proceed to an oral examination of up to two hours. Official preparation materials cover insolvency law and practice, civil and commercial law, labour and tax matters, audit/accounting, and practical work including incidental disputes. The Ministry does not publish percentage weights; the percentages below are this practice bank's allocation.

Time Limit

Written test and case study: up to 6 hours total; oral board: up to 2 hours

Passing Score

80% (56/70) on the test; 80% on the case study; passing oral assessment

Exam Fee

CZK 5,000 initial; CZK 7,000 repeat or first alternative date; CZK 10,000 second alternative date (Ministerstvo spravedlnosti České republiky (MSp ČR))

Czech Insolvency Administrator Exam Exam Content Outline

35%

Insolvency Law and Proceedings

Insolvency Act, bankruptcy declaration, moratorium, debt relief (oddlužení), reorganization, incidental litigation, and avoidable transactions.

20%

Civil Substantive and Procedural Law

Civil Code contracts, property rights, secured transactions, lease agreements in insolvency, and Civil Procedure Code litigation.

15%

Commercial and Corporate Law

Business Corporations Act, directors' personal liability for failure to file timely insolvency petitions, and corporate governance.

15%

Financial, Tax, and Labour Law

Protection of employee wage claims, priority claims in insolvency, VAT, corporate income tax, and Tax Procedure Code compliance.

15%

Accounting and Valuation

Opening balance sheet on bankruptcy, extraordinary financial statements, inventory of the estate, and enterprise valuation methodologies.

How to Pass the Czech Insolvency Administrator Exam Exam

What You Need to Know

Passing score: 80% (56/70) on the test; 80% on the case study; passing oral assessment
Assessment: The written stage combines a 70-item test and a case study in a maximum of six hours. The test requires 56/70 and the case study requires 80%. Successful candidates proceed to an oral examination of up to two hours. Official preparation materials cover insolvency law and practice, civil and commercial law, labour and tax matters, audit/accounting, and practical work including incidental disputes. The Ministry does not publish percentage weights; the percentages below are this practice bank's allocation.
Time limit: Written test and case study: up to 6 hours total; oral board: up to 2 hours
Exam fee: CZK 5,000 initial; CZK 7,000 repeat or first alternative date; CZK 10,000 second alternative date

Keys to Passing

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Czech Insolvency Administrator Exam Study Tips from Top Performers

1Thoroughly review the statutory conditions for debt relief (oddlužení) under §§ 389-418 IZ, including the repayment threshold and 3-year vs. 5-year periods.

2Understand the classification of creditor claims: secured creditors, claims against the estate (§ 168 IZ), claims treated as equivalent (§ 169 IZ), and non-priority registered claims.

3Master the rules on clawback actions and ineffective legal acts (odpůrčí žaloby under §§ 235-243 IZ) regarding transactions without adequate consideration and preferential transactions.

4Review the accounting requirements when bankruptcy is declared, including the obligation to close books as of the day preceding bankruptcy and compile an opening balance sheet.

Frequently Asked Questions

What is the Czech Insolvency Administrator Examination?

It is the statutory licensing examination administered by the Czech Ministry of Justice under Act No. 312/2006 Coll. for professionals seeking appointment as insolvency administrators.

What is the format of the written test?

The written stage contains a 70-question test and a case study, with up to 6 hours total. Candidates need at least 56 correct test answers (80%) and at least 80% on the case study.

What are the eligibility requirements?

Applicants need a Master's degree or corresponding EU/EEA qualification and at least 3 years of closely related professional practice; the Act does not restrict the degree itself to law or economics.

What is the examination fee?

The fee is CZK 5,000 initially, CZK 7,000 for a repeat or first properly excused alternative date, and CZK 10,000 for a second alternative date.

What happens after passing the written test?

Candidates who pass the written test have their written case study evaluated. If the case study is graded as satisfactory, the candidate is invited to the oral examination before a five-member ministerial commission.

In what language is the official examination conducted?

The current official materials reviewed for this bank do not expressly specify the examination language. This bank is an English-language single-answer MCQ adaptation, not an official translation or a substitute for the case study and oral assessment.