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Free Practice Questions for Referendario Corte dei conti

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Key Facts: Referendario Corte dei conti Exam

41 (up to 54)

Posts in the 2023 Competition

D.P. n. 237 of 6 October 2023, Art. 1

4

Written Tests

D.P. n. 237 of 6 October 2023, programme annex

25 points

Minimum Titles Score to Sit the Written Tests

D.P. n. 237 of 6 October 2023, Art. 9

40/50

Minimum Written Average (no test below 35/50)

D.P. n. 237 of 6 October 2023, Art. 11

€50

Competition Contribution

D.P. n. 237 of 6 October 2023, Art. 4

Italy's Corte dei conti referendario competition combines a titles threshold, four written tests and a broad oral; candidates need a 40/50 written average (no test below 35/50) and 35 oral points. This bank is an independent English-language MCQ study adaptation.

Sample Referendario Corte dei conti Practice Questions

Try these sample questions to review concepts for the Referendario Corte dei conti exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under Article 81, paragraph 6, of the Constitution (as amended by Constitutional Law 1/2012), how is the law setting the content of the budget law and the rules on budget balance and debt sustainability adopted?
A.By decree of the President of the Republic, after an opinion of the Corte dei conti on the draft
B.By an ordinary law approved by a simple majority of those present and voting in each House
C.By a law passed by an absolute majority of each House's members, within principles set by constitutional law
D.By a regulation of the Minister of Economy and Finance, after consulting the Parliamentary Budget Office on its content
Explanation: Article 81, paragraph 6, of the Constitution provides that the content of the budget law, the fundamental rules and the criteria for ensuring balance between revenue and expenditure and the sustainability of debt of all public administrations are set by a law approved by an absolute majority of the members of each House, within the principles defined by constitutional law. Law 243/2012 is that 'reinforced' law.
2Under Article 24, paragraph 3, of Law 196/2009, what do the criteria of universality and unity of the State budget prohibit?
A.Managing funds outside the budget, except in the cases allowed and regulated by law
B.Recording revenue and expenditure in cash terms as well as in competence terms in the same budget
C.Classifying expenditure by missions and programmes rather than by ministry
D.Approving the budget for a three-year period rather than for a single year
Explanation: Article 24 of Law 196/2009 treats integrity, universality and unity as ways of implementing Article 81 of the Constitution. Under paragraph 3, the criteria of universality and unity prohibit managing funds outside the budget (gestioni fuori bilancio), except in the cases permitted and regulated by law. Paragraph 4 also prohibits assigning revenue to special expenditure, subject to listed exceptions.
3Under the integrity criterion in Article 24, paragraph 2, of Law 196/2009, how must revenue and expenditure be recorded in the State budget?
A.Revenue net of collection costs, and expenditure net of any revenue connected to it
B.Revenue gross of costs, but expenditure net of any refunds or related revenue received during the year
C.Only the net balance of each ministry's revenue and expenditure for the year
D.Revenue gross of collection costs, and expenditure in full without deducting related revenue
Explanation: Under the integrity criterion in Article 24, paragraph 2, of Law 196/2009, all revenue must be recorded gross of collection and other related costs, and all expenditure must be recorded in full, without any reduction for related revenue. Parliament therefore sees the entire volume of public resources.
4Under Article 21, paragraph 2, of Law 196/2009, what are the units of parliamentary vote for State expenditure?
A.Missions, as the broad functions and strategic goals pursued with public spending
B.Budget chapters (capitoli), as the basic management units
C.The total expenditure of each ministry, as a single amount
D.Programmes, as aggregates aimed at objectives within the missions
Explanation: Article 21, paragraph 2, of Law 196/2009 provides that, for expenditure, the units of parliamentary vote are the programmes, understood as aggregates aimed at achieving the objectives defined within the missions. Missions represent the main functions and strategic objectives of spending. Each programme is entrusted to a single administrative responsibility centre.
5Under Article 17 of Law 196/2009, how may laws that involve new or greater costs, or lower revenue, be financially covered?
A.By issuing new public debt, without any other measure being needed to offset the cost
B.Only by postponing the costs to future budgets, beyond the three-year budget period
C.By any means the Government considers appropriate, provided that the Corte dei conti approves it in advance
D.Only by special funds, cuts to earlier spending authorizations, or legislative changes that raise revenue
Explanation: Article 17, paragraph 1, of Law 196/2009, implementing Article 81 of the Constitution, requires each law involving new or greater costs to state the authorized spending or spending forecasts and a safeguard clause. Coverage may be provided only by using allocations in the special funds under Article 18, reducing previous legislative spending authorizations, or legislative changes producing new or greater revenue. Capital-account allocations cannot be used to cover current spending.
6Under Article 28 of Law 196/2009, what is the purpose of the reserve fund for unforeseen expenditure (fondo di riserva per le spese impreviste)?
A.To finance mandatory expenditure such as salaries, pensions and interest on the public debt
B.To increase cash authorizations only, when the Treasury's liquidity needs exceed forecasts
C.To pay off residual liabilities that have lapsed through perenzione when creditors later come forward and claim them
D.Shortfalls in non-mandatory allocations with no continuing effects, by ministerial decrees registered by the Court
Explanation: Article 28 of Law 196/2009 establishes, in the current part of the Ministry of Economy and Finance's budget, a reserve fund for unforeseen expenditure. It covers shortfalls in budget allocations that do not concern the mandatory expenditure handled by Article 26 and do not commit future budgets on a continuing basis. Transfers are made by ministerial decrees registered by the Corte dei conti, and a list of the decrees and their reasons is annexed to the law approving the general account.
7What are the successive stages of State revenue (fasi dell'entrata) in Italian public accounting?
A.Commitment (impegno), settlement (liquidazione), order and payment
B.Forecast, parliamentary approval and final equalization of the accounts at year end
C.Assessment (accertamento), collection (riscossione) and payment into the Treasury
D.Registration, internal audit and reporting to the Corte dei conti
Explanation: State revenue passes through three stages. Accertamento establishes the legal basis of the claim, the debtor and the amount due; riscossione is the collection of the sum by the competent agent; and versamento is the payment of the collected sum into the State Treasury.
8In the stages of public expenditure, what is the liquidazione?
A.Establishing, from supporting documents, the creditor and exact sum due after proper performance
B.Recording a legally perfected obligation against the relevant budget allocation for the year in which it arises
C.Issuing a payment order to the treasurer, charged to the relevant budget chapter
D.The actual payment of the sum by the treasurer to the creditor's bank account
Explanation: Expenditure passes through commitment (impegno), liquidazione, ordering (ordinazione) and payment. At the liquidazione stage, the competent office checks the supporting documents, confirms the creditor's entitlement, for example that the goods or services were properly provided, and determines the exact amount due.
9Under Article 34 of Law 196/2009, what may be recorded as a commitment (impegno) on competence allocations?
A.Any expected expenditure included in the ministry's plans
B.Only expenditure already paid in cash by the treasurer
C.Any sum authorized by the Minister in writing, even without an underlying obligation
D.Only sums owed by the State under legally perfected obligations
Explanation: Article 34, paragraph 2, of Law 196/2009 provides that only sums owed by the State as a result of legally perfected obligations may be recorded as commitments on competence allocations. Managers commit and order expenditure within the resources assigned to them in the budget (paragraph 1).
10What is administrative lapse (perenzione amministrativa) of residual liabilities (residui passivi), and how does it affect the creditor?
A.It extinguishes the creditor's claim once the period set by law has passed, with the same effect as civil prescription
B.It turns the unpaid debt into a personal liability of the accounting officer who failed to pay
C.Removal of old unpaid residuals from the accounts; the claim survives until prescription and can be re-registered
D.It transfers the unpaid debt to the Regions, which must pay it out of their own budgets
Explanation: Residual liabilities are sums committed but not paid by the end of the financial year. After the periods set by law, those still unpaid are eliminated from the budget accounts through administrative lapse (perenzione amministrativa). This is an accounting measure only: the creditor's claim remains until civil prescription. If the creditor asks for payment, the sums are re-registered in the budget through the special funds for lapsed residuals (Article 27 of Law 196/2009).

About the Referendario Corte dei conti Exam

The referendario competition recruits magistrates of the Corte dei conti, Italy's supreme audit institution and court for public accounting, liability and pensions. It is a second-level competition open to magistrates, State lawyers, experienced lawyers, public officials and academics. The latest competition, for 41 posts (with provision for 54), held its four written tests on 24–27 March 2025. The Court's liability rules were substantially reformed by Law 1/2026. OpenExamPrep offers independent practice for these areas as an English-language MCQ study adaptation. It keeps Italian legal terms and statutory references but is not an official translation and does not replace written or oral practice.

Exam sponsor: Corte dei conti — Presidenza. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Titles: a preliminary assessment requires at least 25 points to sit the written tests. Written: civil and commercial law with civil procedure; constitutional and administrative law; public accounting, public finance and financial law; and a practical test on the Court's functions, using only codes and laws without notes. Admission to the oral requires an average of 40/50 with no test below 35/50. Oral: the written subjects plus international and EU law, regional and local authority law, tax and public economic law, criminal law and procedure, economic policy, control of businesses and administrations, economic statistics and a foreign language, with at least 35 points required.

Time Limit

Duration of each written test not stated in the 2023 bando

Passing Score

At least 25 points in titles to sit the written tests; written average of 40/50 with no test below 35/50; oral at least 35 points

Exam / Certification Fees

€50.00 contribution

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

25%

Public Accounting and Public Finance

Budget rules, Law 196/2009, local authority finance, treasury and EU fiscal governance.

20%

Civil and Commercial Law

Contracts, damages, companies, competition, securities and civil procedure.

18%

Liability for Harm to the Public Purse

Law 20/1994 after Law 1/2026 and the accounting justice code.

18%

Constitutional and Administrative Law

Sources of law, regional autonomy, public administration organization and publicly owned companies.

12%

Audit and Control Functions

Preventive, management and concomitant control, parificazione and advisory functions.

7%

Accounts and Pension Proceedings

Judicial accounts, discharge and pension proceedings.

Preparing for the Referendario Corte dei conti Exam

What You Need to Know

  • Passing score: At least 25 points in titles to sit the written tests; written average of 40/50 with no test below 35/50; oral at least 35 points
  • Assessment: Titles: a preliminary assessment requires at least 25 points to sit the written tests. Written: civil and commercial law with civil procedure; constitutional and administrative law; public accounting, public finance and financial law; and a practical test on the Court's functions, using only codes and laws without notes. Admission to the oral requires an average of 40/50 with no test below 35/50. Oral: the written subjects plus international and EU law, regional and local authority law, tax and public economic law, criminal law and procedure, economic policy, control of businesses and administrations, economic statistics and a foreign language, with at least 35 points required.
  • Time limit: Duration of each written test not stated in the 2023 bando
  • Exam / certification fees: €50.00 contribution Official sources

Using Our Practice Resources

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Referendario Corte dei conti: Suggested Study Strategy

1Prepare civil and commercial law and constitutional and administrative law as thoroughly as public accounting: each has its own written test.
2Study Law 20/1994 in its text as amended by Law 1/2026, including the definition of gross negligence, the caps on liability and the new prescription rule.
3Practise the Court's procedures in the accounting justice code, from the report of harm to the invito a dedurre, seizure and alternative settlement.
4Review preventive and subsequent control, parificazione and local authority control, which are central to the practical test on the Court's functions.
5Use MCQ explanations to test statutory details, then practise written answers using only plain legal texts.

Frequently Asked Questions

How is the Corte dei conti referendario competition structured?

Under the 2023 bando, candidates first need at least 25 points in the assessment of titles. They then sit four written tests: civil and commercial law with civil procedure; constitutional and administrative law; public accounting, public finance and financial law; and a practical test on the Court's functions. Those admitted take an oral on the written subjects plus eight further subjects, including a foreign language.

What scores are needed?

Each written test is marked out of 50. Candidates need an average of at least 40/50, with no test below 35/50, to reach the oral, where at least 35 points are required. An optional second-language oral can add up to 2 points.

Who can apply?

Only the categories listed in the bando: for example, ordinary magistrates after their traineeship, State lawyers, administrative and military magistrates, lawyers enrolled for at least five years, public employees with a law degree and five years in managerial or graduate-level roles, and university law teachers and researchers with three years' service. The contribution in the 2023 competition was €50.

Is a competition currently open?

The latest competition was called by D.P. n. 237 of 6 October 2023 for 41 posts, and its written tests were held on 24–27 March 2025. As of 17 September 2026 no newer bando is listed on the Court's competitions page. Check the Corte dei conti website for new calls, which may reflect the reorganization delegated by Law 1/2026.

Are OpenExamPrep questions official competition questions?

No. OpenExamPrep provides independent practice for the subjects of the competition as an English-language MCQ study adaptation. The real tests are Italian-language written papers and an oral examination, so practise full written answers and oral explanations alongside these questions.