The exams

Oral exams will be held at NBA's office in Amsterdam (or at Nyenrode Business University in Breukelen). Each oral exam takes approximately sixty to ninety minutes. The candidate can take the exam in the Dutch or English language.

Preparing for the exams

NBA does not organize courses or training for the 'Test of professional competence'. The oral exams can be taken in Dutch or English but the learning materials are in Dutch. Consequently a candidate must be able to read and understand the Dutch language at the appropriate level.

Preparation for the exams is possible through self-study or by taking courses (in business law and/or taxation) at a Dutch university. These universities do not offer special courses aimed at the Test though.

Registration, order and planning of the exams

After an applicant has been accepted by the CPC as candidate for the Certificate, the applicant can also apply as a candidate for the Test. Only after the CPC reach a positive preliminary opinion you can apply for the test. Candidates for the Test can mail an application to the NBA:

Download the request form "Exams Dutch law and the professional code of Conduct" (Word document).

The NBA will set a date for the exams in consultation with the candidate. Exams will not be held in December, January, July and August. All exams will be held each semester.

Candidates are free to start with the exams in Law or Tax law/ taxation.

When presenting for the exam in Dutch Law a candidate has to mention the candidates schedule of the exams.

Candidates are allowed to participate in the (final) exams in the Dutch Code of Conduct for RAs, after having passed all exams in Dutch law.

Examination fee

For each exam (each of the five parts of the examination) an examination fee of €608,- will be charged and must be paid upfront. Candidates will receive an invoice from NBA after the exam date is set.


It is possible to submit a request to exempt parts of the Test. There are two options:

  1. The candidate works in the accountancy profession in the Netherlands for at least three years, and is able to prove that the candidate has at least three years of work experience in the specific subject of the exam.

  2. Certified copies of Dutch diplomas/certificates (including credit points and results), examination programmes and literature lists, which demonstrate that (parts of) the exams of the Test are covered, could also grant (an) exemption(s) from parts of the Test

If the candidate qualifies for an exemption, the candidate still has to take (an) oral assessment(s). During the assessment it will be determined whether the candidate indeed meets the examination requirements.

How to request an exemption

  • An exemption request, supported by relevant documentation, will be processed after the payment of €85, -. The candidate will receive an invoice from the NBA; 
  • An oral assessment costs €200,-.

A request for an exemption will only be taken into consideration if well-founded and completed with the required documentation. A request must be approved and signed by a 'Registeraccountant' who works (or has worked) in the same (audit) firm as the candidate.

Download request for exemption:

The request should be submitted to

Team CPC