All Practice Exams
Free Practice Questions for Diplôme national d'expert comptable — Mémoire et stage
Exam-style questions and explanations by OpenExamPrep.
✓ No registration✓ No credit card
50+ Questions
100% Free
Loading practice questions...
Exam Review
Key Facts: Diplôme national d'expert comptable — Mémoire et stage Exam
3 years
Practical stage included in the diploma
Décret n° 2013-3790, article 2 nouveau; OECT stage regulation, Article 3
2 years
Minimum completed stage before CES holders may seek subject approval
Order of 10 October 2013, Article 7
5 years
Minimum seniority for the expert-comptable supervisor category
Order of 10 October 2013, Article 8
Public defence
Mémoire assessed before the institutionally designated jury
Order of 10 October 2013, Article 9
Study stage evidence, proposal approval, research methods, practical tools and public defence with 50 independent English-language MCQs for Tunisia's Diplôme national d'expert comptable. Use institutional instructions for the actual assessment and unresolved logistics.
Sample Diplôme national d'expert comptable — Mémoire et stage Practice Questions
Try these sample questions to review concepts for the Diplôme national d'expert comptable — Mémoire et stage exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 50+ question experience with AI tutoring.
1A trainee is preparing the compte rendu d'activité (CRA) after a calendar semester ends. Under Article 5 of the OECT stage regulation, when should the report and training evidence reach the Conseil de l'Ordre?
A.Within one month
B.Within two months
C.With the next semester's CRA
D.Only with the final stage dossier
Explanation: Article 5 sets a two-month submission window after the semester. The trainee submits the CRA together with evidence of training, allowing ongoing review of practical and scientific progress.
2Which allocation of responsibilities for the CRA follows Article 5 of the OECT stage regulation?
A.The trainee approves it and the maître de stage archives it
B.The encadreur approves it and the university commission endorses it
C.The maître de stage endorses it and the contrôleur de stage approves it
D.The contrôleur de stage endorses it and the trainee grants final approval
Explanation: The CRA is visé by the maître de stage and approved by the contrôleur de stage. Workplace supervision and review by the controller are distinct functions; a trainee's self-assessment cannot replace either.
3A trainee attaches attendance certificates to the first calendar semester's CRA but no case study. Which addition addresses the separate requirement in Article 5 of the OECT stage regulation?
A.An analysis of a case encountered during the stage, prepared under the case-study guidance and endorsed by the controller
B.A second copy of the same attendance certificates
C.A bibliography for a future mémoire without analysis of an encountered case
D.A supervisor's letter confirming attendance without a case study
Explanation: Article 5 requires an étude de cas encountered during the stage with the first calendar semester's CRA each year. Training evidence and attendance confirmation serve other purposes and do not replace this demonstration of practical analysis.
4A candidate proposes a stage placement with an accounting professional abroad. Which fact is relevant under Article 2 of the OECT stage regulation?
A.A foreign firm's commercial reputation alone establishes eligibility
B.An overseas placement can count only if the firm has an office in Tunis
C.Any finance employer abroad qualifies after approval by the thesis supervisor
D.The professional must belong to an institution equivalent to Tunisia's Ordre, and the Conseil de l'Ordre must approve the placement
Explanation: Article 2 permits a placement abroad with a professional who belongs to an institution equivalent to the Tunisian Ordre, after approval by the Conseil de l'Ordre. It does not impose the separate one-year enterprise-placement limit on every foreign professional placement.
5After an otherwise permissible change of maître de stage, which notification package satisfies Article 11 of the OECT stage regulation?
A.A letter at the next CRA deadline with only the trainee's own statement
B.A letter within ten days, with the former supervisor's end-of-placement certificate and the new supervisor's acceptance certificate
C.An email to the encadreur with the revised mémoire plan
D.The new supervisor's acceptance certificate submitted only at stage completion
Explanation: Article 11 requires notification to the Ordre within ten days of the change, supported by certificates from both supervisors. This reporting obligation does not itself waive the regulation's other placement or stability conditions.
6A trainee suggests appointing their maître de stage as their contrôleur de stage because that person knows their work best. How should this be assessed under Article 15 of the OECT stage regulation?
A.Accept it if the trainee signs a consent form
B.Accept it if the maître de stage has sufficient seniority
C.Reject it because the maître de stage is expressly excluded from serving as the trainee's controller
D.Accept it if the university encadreur reviews the CRA afterward
Explanation: Article 15 excludes the maître de stage from appointment as the trainee's controller. Familiarity with the work does not remove the need for a separate reviewer or override an express incompatibility.
7A trainee has completed the elapsed placement period, but their dossier provides insufficient scientific and technical evidence. Which decision is available under Article 6 of the OECT stage regulation?
A.Refuse validation of some or all of the period, which then does not count toward the required stage
B.Validate automatically because calendar time alone determines completion
C.Replace the missing evidence with the candidate's CES result
D.Treat the maître de stage's signature as binding on the validation commission
Explanation: Article 6 permits refusal of validation for an insufficient dossier, inadequate scientific or technical contribution, irregularities, or lack of attendance. A period that is not validated does not count toward stage completion, even though time has elapsed.
8A trainee asks to spend two years in the internal audit department of a private enterprise subject to statutory control by an OECT member. Which response follows Articles 2 and 11 of the stage regulation?
A.The full two years qualify because all internal audit employment is public practice
B.The placement qualifies without approval if the enterprise employs a finance director
C.The placement is prohibited even for a short period
D.That enterprise category is limited to one year, and the move requires Conseil de l'Ordre authorization
Explanation: Article 2 allows up to one year in qualifying enterprise accounting, finance, or internal audit services. Article 11 requires Conseil authorization for a move from an OECT member's practice to such a placement; the distinct two-year allowances for specified public control bodies do not apply here.
9OECT has issued a trainee's attestation de fin de stage. Under Article 7 of its stage regulation and Article 20 of Décret n° 95-2604, what further stage-related step is required at the authorized higher education institution?
A.Replace the certificate with the mémoire bibliography
B.Present the completion certificate and a synthesis report for stage validation by the competent institutional commission
C.Ask the encadreur to waive institutional validation
D.Treat the OECT certificate as an automatic award of the diploma
Explanation: OECT's completion certificate and the institution's stage validation are separate steps. Article 20 requires the attestation and a synthesis report to be presented to the competent commission, and the validation decision must be communicated to the candidate.
10A candidate has an approved mémoire subject and has completed two years of stage. They argue that eligibility for subject approval also authorizes their defence. Which distinction resolves this under the 2013 order and Article 21 of Décret n° 95-2604?
A.Subject approval and stage validation are interchangeable decisions
B.The encadreur's approval alone validates the remaining stage
C.Subject approval may be sought after two stage years, but defence requires an approved subject and a validated stage
D.Completion of two years removes the third-year stage requirement
Explanation: Article 7 of the order of 10 October 2013 allows CES holders with at least two stage years to seek subject approval. Article 21 separately requires both an approved subject and a validated stage before defence; the qualification includes a three-year practical stage.
About the Diplôme national d'expert comptable — Mémoire et stage Practice Questions
Check the official exam sponsor for the exam format, time limit, passing standard, fees, and eligibility requirements. These details are not yet confirmed here.