Free Practice Questions for CES / DES en Révision Comptable

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Key Facts: CES / DES en Révision Comptable Exam

6 + oral

Six written papers and a separate oral assessment

Order of 10 October 2013, article 4

20 h + 30 min

Written time across all papers, followed by the oral

Order of 10 October 2013, article 4

100 TND

National examination registration fee under the fee decree

Décret gouvernemental n° 2015-1142, article 1

10/20

Overall average required by the governing order

Order of 10 October 2013, article 5

Study for Tunisia's CES / DES Révision Comptable with 80 independent English-language MCQs. The governing order provides six written papers and an oral, with a 100 TND registration fee under the fee decree. The 2026 session is confirmed by the Université de la Manouba notice.

Sample CES / DES en Révision Comptable Practice Questions

Try these sample questions to review concepts for the CES / DES en Révision Comptable exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 80+ question experience with AI tutoring.

1In Tunisia's accounting conceptual framework, which qualitative characteristic concerns freedom from material error and bias and faithful representation of transactions?

A.Reliability (fiabilité)

B.Relevance (pertinence)

C.Comparability (comparabilité)

D.Understandability (intelligibilité)

Explanation: Reliability concerns whether users can depend on information to represent the underlying transactions faithfully. The conceptual framework is a separate text from NC 01, the general accounting standard.

2For ordinarily interchangeable inventories under Tunisian NC 04 (Les stocks), which cost formula falls outside the permitted FIFO or weighted-average methods?

A.FIFO (PEPS)

B.LIFO (DEPS)

C.Moving weighted average after receipts

D.Periodic weighted average

Explanation: NC 04 prescribes FIFO or weighted-average cost for this class of inventories. LIFO is outside those permitted formulas; NC 02 concerns equity, not inventories.

3Under IAS 37, which situation satisfies the recognition conditions for a provision?

A.A possible obligation whose existence depends on an uncertain future event

B.A present obligation with a possible, but not probable, outflow

C.A present obligation from a past event, a probable outflow, and a reliable estimate

D.An expected operating loss from next year's ordinary trading

Explanation: A provision requires a present legal or constructive obligation resulting from a past event, a probable outflow, and a reliable estimate. Uncertainty about timing or amount does not prevent recognition when those conditions hold.

4Under IAS 38, which internally generated project expenditure must be expensed when incurred?

A.Development expenditure after all recognition criteria are demonstrated

B.Direct costs of preparing a qualifying development asset for use

C.Registration costs directly attributable to a qualifying patent

D.Expenditure during the research phase

Explanation: Research expenditure is expensed because the entity cannot yet demonstrate an intangible asset meeting the recognition conditions. Development expenditure is capitalized only after the specified criteria are demonstrated; earlier research expense is not reinstated.

5A parent controls an ordinary operating subsidiary that must be included in its consolidated statements under Tunisian NC 35. Which method applies?

A.Combine the subsidiary's assets, liabilities, income, and expenses in full, identifying minority interests separately

B.Include only the ownership percentage of each subsidiary balance

C.Record only dividends received from the subsidiary

D.Recognize only the parent's share of the subsidiary's profit in one investment line

Explanation: Consolidation presents the parent and its subsidiaries as one economic entity. Full inclusion is distinct from measuring the ownership interests of the parent and minority shareholders.

6Under Tunisian NC 03 (Les revenus), when is revenue from a sale of goods recognized, assuming reliable measurement and probable economic benefits?

A.When the customer pays a refundable deposit before delivery

B.When significant risks and rewards transfer and the seller retains neither the usual managerial involvement nor effective control

C.When an invoice is issued despite the seller retaining the goods and ownership risks

D.Only when the customer's later resale of the goods is completed

Explanation: NC 03 uses the transfer of significant risks and rewards together with its other recognition conditions. Cash receipt, invoicing, and the buyer's later resale do not independently determine the recognition date.

7A machine costs 240,000 TND, has an eight-year useful life and no residual value, and is depreciated straight-line. After two full years, fair value less costs of disposal is 150,000 TND and value in use is 165,000 TND. What impairment loss arises under IAS 36?

A.30,000 TND

B.45,000 TND

C.15,000 TND

D.0 TND

Explanation: Annual depreciation is 240,000 / 8 = 30,000 TND, leaving a carrying amount of 180,000 TND. Recoverable amount is the higher of 150,000 and 165,000 TND, so the loss is 180,000 - 165,000 = 15,000 TND.

8P acquires 80% of S for 500,000 TND. S's net identifiable assets have a book value of 450,000 TND and an acquisition-date fair value of 550,000 TND, including all tax effects. Under IFRS 3, with non-controlling interests measured at their proportionate share of net identifiable assets, what is goodwill?

A.140,000 TND

B.100,000 TND

C.75,000 TND

D.60,000 TND

Explanation: The parent's share of net identifiable assets is 80% × 550,000 = 440,000 TND. Partial goodwill is the consideration of 500,000 less 440,000 = 60,000 TND.

9A wholly owned subsidiary sells inventory to its parent for 80,000 TND; its cost was 60,000 TND. At year-end 40% remains within the group. For this IFRS consolidation exercise, assume a 15% applicable tax rate, unchanged tax base, and probable taxable profits supporting recovery. What unrealized-profit and deferred-tax adjustments are needed?

A.Reduce inventory and pre-tax profit by 8,000 TND and recognize a deferred tax asset of 1,200 TND

B.Reduce inventory by 20,000 TND and recognize a deferred tax liability of 3,000 TND

C.Reduce inventory and pre-tax profit by 8,000 TND with no deferred-tax asset

D.Reduce inventory by 32,000 TND and recognize a deferred tax asset of 4,800 TND

Explanation: The internal profit is 80,000 - 60,000 = 20,000 TND, of which 40% × 20,000 = 8,000 TND remains unrealized. Eliminating it creates a deductible temporary difference of 8,000 TND, producing a 1,200 TND deferred tax asset under the stated assumptions; the net profit reduction after tax is 6,800 TND.

10Which document is outside the complete set of financial statements required by Tunisian NC 01 for an entity applying the full SCE?

A.Balance sheet (bilan)

B.Statement of value added (tableau de la valeur ajoutée)

C.Cash flow statement (état des flux de trésorerie)

D.Notes to the financial statements

Explanation: The set comprises the balance sheet, income statement, cash flow statement, and notes. A value-added statement can provide supplementary analysis but does not replace one of those components.

About the CES / DES en Révision Comptable Exam

The national CES de révision comptable examination is an assessed component of Tunisia's Diplôme national d'expert comptable. The Université de la Manouba's 2026 notice uses the title diplôme d'études supérieures en révision comptable (DES). The governing framework also requires a three-year professional stage and a separately prepared and defended mémoire for the final diploma. This resource is an independent English-language MCQ study adaptation. It is not an official translation, a simulation of the written or oral assessment, or a substitute for full written cases and oral preparation. Permitted official response languages were not established by the sources reviewed; confirm them with the examination centre.

Exam sponsor: MESRS, through the national examination jury and authorized higher education institutions. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Under the order of 10 October 2013: Comptabilité, 4 hours, coefficient 2; Audit financier et éthique professionnelle, 3 hours, coefficient 1; Commissariat aux comptes et droit des affaires, 3 hours, coefficient 1; Finance, 3 hours, coefficient 1; Gestion et management des systèmes d'information, 3 hours, coefficient 1; Fiscalité, 4 hours, coefficient 2. Written-admissible candidates take a 30-minute oral, coefficient 1, covering accounting, audit/ethics, and statutory audit/business law.

Time Limit

20 written hours across six papers, plus a 30-minute oral; confirm session arrangements with the examination centre

Passing Score

Overall average at least 10/20 under article 5 of the governing order; written admissibility is required for the oral

Exam / Certification Fees

100 TND fixed by article 1 of Décret gouvernemental n° 2015-1142; confirm the session's payment procedure

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% — 20 questions

Accounting

Concepts, named Tunisian standards, IFRS recognition, business combinations, consolidation, and deferred tax.

12.5% — 10 questions

Financial Audit and Professional Ethics

Evidence, professional ethics, assurance, reporting, subsequent events, written representations, and sampling.

12.5% — 10 questions

Statutory Audit and Business Law

Statutory duties, regulated agreements, company personality, contributions in kind, liquidation, and incompatibilities.

25% — 20 questions

Taxation

The published 2026 Tunisian tax codes, reconciliation, rates, deductions, VAT, withholding, and verification procedures.

12.5% — 10 questions

Finance

NPV, DCF, terminal value, WACC, leverage, exchange ratios, interest cover, and working capital.

12.5% — 10 questions

Management and Information Systems

Contribution, break-even, variance analysis, whole-unit production decisions, ERP controls, and audit trails.

Preparing for the CES / DES en Révision Comptable Exam

What You Need to Know

Passing score: Overall average at least 10/20 under article 5 of the governing order; written admissibility is required for the oral
Assessment: Under the order of 10 October 2013: Comptabilité, 4 hours, coefficient 2; Audit financier et éthique professionnelle, 3 hours, coefficient 1; Commissariat aux comptes et droit des affaires, 3 hours, coefficient 1; Finance, 3 hours, coefficient 1; Gestion et management des systèmes d'information, 3 hours, coefficient 1; Fiscalité, 4 hours, coefficient 2. Written-admissible candidates take a 30-minute oral, coefficient 1, covering accounting, audit/ethics, and statutory audit/business law.
Time limit: 20 written hours across six papers, plus a 30-minute oral; confirm session arrangements with the examination centre
Exam / certification fees: 100 TND fixed by article 1 of Décret gouvernemental n° 2015-1142; confirm the session's payment procedure Official sources

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CES / DES en Révision Comptable: Suggested Study Strategy

1Prepare full written calculations and reasoned case responses as well as MCQs; practice the oral explanation of accounting, audit, and company-law decisions.

2Read Annex 2 of the order of 10 October 2013 for the full official subject scope; the bank is a selective study resource rather than exhaustive coverage of every subtopic.

3Keep Tunisian NC references distinct from IFRS. Identify the framework requested before choosing a recognition, measurement, or reporting treatment.

4Use the current tax code and distinguish a legal rate from a rate expressly assumed in a calculation. Reconcile accounting profit to taxable profit before applying tax.

5In production planning, check whole-unit feasibility rather than simply rounding a continuous solution. Recalculate valuation totals before rounding.

Frequently Asked Questions

Is the official examination a multiple-choice test?

The governing order provides six written subject papers and an oral assessment. No fixed item count was verified. These English-language MCQs are an independent study adaptation and do not simulate those assessments.

Why are both CES and DES used in the name?

The governing 2013 texts use certificat d'études supérieures de révision comptable (CES), while the Université de la Manouba's 2026 announcement uses diplôme d'études supérieures en révision comptable (DES). They identify the same national assessment here, with one practice URL.

Who can register?

Article 3 of the governing order specifies a professional master's degree in accounting or an equivalent diploma, or a certificate of success in the second preparatory year. Check the current registration notice and recognition of the exact qualification; do not assume every similarly named CCA master's qualifies.

What are the official assessment languages?

The sources reviewed did not establish the permitted delivery and response languages. French-language programme names and a French translation of a legal text do not prove a French-only sitting. Confirm language rules with the examination centre; this bank is in English and is not an official translation.

Does passing this examination complete the final expert-comptable diploma?

The final diploma also includes a three-year practical stage and preparation and defence of a mémoire. Those professional and research assessments require preparation beyond this conceptual MCQ bank.

How were the practice topics distributed?

The bank uses the six written-paper coefficient ratio 2:1:1:1:1:2. These are paper coefficients, not published percentages of official question counts. The separate oral spans accounting, audit/ethics, and statutory audit/business law.

Which tax rates and audit versions should I use?

Tax questions use the published 2026 Tunisian codes unless a rate is explicitly supplied as a numerical exercise assumption. IFRS and ISA questions identify their framework; the going-concern item expressly uses ISA 570 (Revised 2015). Check the session's permitted texts and applicable versions when preparing full responses.