The ITAA traineeship: what you need to know before you start

At a glance

The ITAA traineeship is the mandatory route to become a recognised certified (tax) accountant or certified tax adviser in Belgium. Four steps, on average three to four years in total:

• An entrance exam before you can start.
• Three years of supervised training under a recognised trainee supervisor.
• A two-part competency exam, written and oral.
• A swearing-in ceremony and registration in the public register of the ITAA.

Only after that final step are you allowed to use the title. What your firm should offer to help you complete the route smoothly is set out below.

Definition. The ITAA (Institute for Tax Advisors and Accountants) has been the Belgian professional body since June 2019, when it merged the former institutes IAB and BIBF. Anyone who wants to use the title ‘certified (tax) accountant’ or ‘certified tax adviser’ must be listed in the ITAA public register. You only get that registration after successfully completing the ITAA traineeship.

Many people think their diploma is the finish line

It is not. To work officially as an accountant or tax adviser in Belgium, you need to be listed in the public register of the Institute for Tax Advisors and Accountants, the ITAA. You only get that registration through a regulated route. Anyone who skips that route cannot use the title. Not on your website, not on your invoices, not in your email signature.

This article walks through the four steps and what you should know about each. First the context, then the steps.

First things first: two titles, one route

Since June 2019, the ITAA brought together the former professional institutes IAB (accountants) and BIBF (bookkeepers and tax advisers). Today there are two official titles you can obtain through a traineeship:

• Certified (tax) accountant. Broad remit: bookkeeping, annual accounts, advice, tax representation, judicial expertise. Only certified accountants are permitted to assist shareholders at the general meeting.
• Certified tax adviser. Specialist in tax matters, international tax structures and tax procedures.

Many ITAA traineeships combine both routes up to the competency exam, at which point you choose one title. Some firms specialise their traineeship offer earlier. Which direction suits you usually becomes clear during the traineeship itself.

Step 1: the entrance exam

Before you can start the traineeship, you sit the entrance exam. This exam tests your subject knowledge and is tailored to your prior education. Someone with a bachelor’s degree in accountancy and tax studies gets a different syllabus from someone coming from a more general field.

What does it test? Subjects such as bookkeeping, the general principles of taxation, company law, auditing and professional ethics. The exact mix depends on your diploma.

When can you sit it? The ITAA organises several sessions each year. The exam dates for 2026 are listed in the ITAA Examination Calendar 2026 on itaa.be.

How do you prepare? Three options:

• A supplementary programme at a university college, such as the postgraduate Certified Accountant programme at Hogeschool Gent. One year on top of your bachelor’s or master’s, specifically aimed at the entrance exam.
• Self-study based on the official ITAA programme. Free, but it takes discipline.
• A preparatory course at organisations such as WeLearn or Syntra. Paid, structured, with exam training.

Cost of the exam. The registration fee varies by session and by route. For current rates, best to consult the ITAA website directly. Many employers, by Watson included, cover these costs.

Step 2: the traineeship itself

As soon as you pass the entrance exam, you start the traineeship: three years working at an ITAA-recognised firm, under the guidance of a trainee supervisor.

What does your trainee supervisor do?

Your trainee supervisor is a recognised ITAA member who guides you, runs evaluations, follows your training plan and helps drive your technical growth. The quality of the supervision varies significantly from firm to firm. It is the factor we would recommend you ask about concretely before you sign. The questions worth asking are set out in [‘Traineeship in accounting: four questions to ask your employer’].

How many hours do you work?

An ITAA traineeship is not a part-time programme, it is full-time work with parallel training obligations. You get time within your working hours to attend the mandatory seminars. Whether that is also respected in practice depends on your firm.

Which seminars do you attend?

The ITAA requires a minimum number of training hours per traineeship year. These are delivered by the ITAA itself and by recognised training organisations. The average trainee spends two to three days per month on seminars or study.

What does the traineeship cost you personally?

In principle nothing, if your employer organises it properly. Seminar fees, registration costs, study materials and exam fees are fully reimbursed by a mature firm.

Can you pause the traineeship or change firms?

Yes on both counts, but each time with ITAA approval. Pausing is possible for illness, pregnancy, study leave or other justified reasons. Changing your traineeship firm is also possible, and your accumulated traineeship experience is generally preserved. Not to be done lightly, the ITAA expects a properly motivated request.

Step 3: the competency exam

After three years of supervised training comes the competency exam. This is the end point of the route, and the exam falls into two parts.

Written part. Case-based, technical. You work on a complex case that tests your knowledge of bookkeeping, tax, company law and professional ethics. Realistic and extensive.

Oral part. A jury of recognised ITAA members questions you about the written work and about your traineeship experience. No formality. Anyone who has worked through their traineeship properly knows what it is about. Anyone who has been on autopilot feels it here.

Pass rates. The ITAA does not publish systematic pass rates for the competency exam. In practice, a majority of trainees pass the written part, while the oral part selects more sharply. Resitting is possible, and many trainees who fail at the first attempt obtain their title at the second sitting. Well-organised supervision and solid preparation make a measurable difference here.

When do you sit it? At the end of your traineeship, usually in the third or fourth year after your entrance exam. The 2026 ITAA calendar provides sessions for both the written and the oral part.

Step 4: swearing-in and registration

Anyone who passes is invited to a formal swearing-in ceremony. Not just a ceremony: you declare under oath that you will comply with the professional ethics rules. From that moment, you are officially recognised, you get an ITAA registration number, and you appear in the public register.

That number is what you can then carry on your website, your invoices and your email signature. Clients and third parties can find you via the public register of the ITAA.

Only from that day can you use the title. Not before, not even informally.

What you should expect from a good traineeship firm

Not every firm offers the same quality of traineeship supervision. Five minimum expectations to put on the table before you sign:

1. A designated trainee supervisor with sufficient time and commitment, who offers you a file review at least once every two weeks.
2. Full reimbursement of all ITAA-related costs: entrance exam, seminars, study materials, competency exam, registration fees.
3. Study time within working hours for the competency exam, certainly in the final period.
4. Your own portfolio of files from the second year, not always just doing support work.
5. Diversity in sectors and complexity, so that your traineeship experience is broad and you sit the competency exam with a solid practical foundation.

Anyone who starts at a firm that fails to meet these expectations usually finds out at the competency exam. Valid reasons to make clear arrangements before you sign.

Frequently asked questions about the ITAA traineeship

How long does the ITAA traineeship last exactly?

In principle three years. Extension is possible for justified reasons. Between your entrance exam and your competency exam, the average is four years in total.

Can I pause my traineeship?

Yes, with justified reasons such as illness, pregnancy or study abroad. The ITAA has to approve your request.

What if I do not pass the competency exam?

You can resit, usually without having to redo your traineeship. A second sitting typically follows within the year.

Is an ITAA traineeship also possible with a self-employed accountant?

Yes, provided that accountant is a recognised trainee supervisor. At small solo practices, the diversity of files can sometimes be limited. Ask about this explicitly.

What is the difference between a traineeship for certified (tax) accountant and for tax adviser?

The entrance exam and the competency exam differ partly in subject content. The day-to-day traineeship work overlaps largely. You usually only choose in the final phase.

Which firms can act as trainee supervisor?

Only firms where a recognised ITAA trainee supervisor works. That applies both to accountants and to tax advisers. At by Watson, several recognised trainee supervisors are active across the four offices.

View the open traineeship positions at bywatson.be/jobs.