Early professional internships Chartered accountants and Accounting experts
In accordance with the rules governing registration as Chartered Accountant or Accounting Expert, students of Bachelor’s and Master’s degree programmes that have been instituted by virtue of ad-hoc agreements between universities and a local Association of Chartered Accountants and Accounting Experts (ODCEC in short) can complete the first 6 months of their internship — out of the required 18 — during the last programme year. The internship is mandatory to practice as Chartered Accountant or Accounting Expert.
The University of Milan has signed an agreement in this regard with the Association of Chartered Accountants and Accounting Experts of Milan.
Internship office
For information
E-mail assistance: [email protected]
Phone assistance (02.503.12032):
- Tuesday: 10 am to 12 noon
- Thursday: 10 am to 12 noon
Students can complete the first six months of their professional internship during their last year of study, provided that they are enrolled in one of these two degree programmes of the University of Milan:
- Bachelor’s degree programme in Economics and Management (L-18/L-33)
- Master’s degree programme in Business Administration, Law and Corporate Governance (LM-77)
Students must have earned a minimum number of university credits (CFUs/ECTS) in specific academic disciplines, as outlined in the table below:
|
Academic disciplines |
University credits (CFUs/ECTS) |
|---|---|
|
SECS-P/07 Business administration and accounting studies |
At least 24 CFUs/ECTS |
|
SECS-P/08 Management; SECS-P/09 Corporate finance; SECS-P/10 Organisation and human resource management; SECS-P/11 FInancial markets and institutions |
At least 15 CFUs/ECTS |
Internship starting period: year III, from the second half of April
Duration: 200 hours over at least 6 months
Number of CFUs/ECTS recognised by the University (provided that the internship is set up correctly): 6 CFUs/ECTS
- Students must hold a Bachelor’s degree in the class L-18 or L-33
(if they hold another Bachelor’s degree, they must have fulfilled the learning requirements for admission to the Master’s programme, as outlined in the programme description); - Moreover, they must have earned, during the Bachelor’s degree programme, the CFUs/ECTS indicated in the table under the above section “Economics and Management” (if they hold another Bachelor’s degree, they must have fulfilled the learning requirements for admission to the Master’s programme, as outlined in the programme description);
- Lastly, they must have earned, during the Master’s degree programme, a minimum number of CFUs/ECTS in specific academic disciplines, as outlined in the table below:
-
Academic disciplines University credits (CFUs/ECTS)
SECS-P/07 Business administration and accounting studies
At least 18 CFUs/ECTS
SECS-P/08 Management;
SECS-P/09 Corporate finance;
SECS-P/10 Organisation and human resource management;
SECS-P/11 FInancial markets and institutions
At least 9 CFUs/ECTS
IUS/04 Business law;
IUS/05 Economics law;
IUS/12 Tax law;
IUS/15 Civil procedural law;
IUS/17 Criminal law
At least 18 CFUs/ECTS
Duration: 275 hours over at least 6 months
Number of CFUs/ECTS recognised by the University (provided that the internship is set up correctly): 10 CFUs/ECTS
For students of the “Business Administration” curriculum, completing the six-month internship is mandatory to access the graduation exam, and ultimately to obtain the Master’s degree.
Internships are carried out under the supervision of a professional tutor, who must have been registered with the ODCEC for at least 5 years and have completed continuing professional development (CPD) courses over the last three years, as required. Compliance with CPD requirements must be certified by the ODCEC.
The professional tutor may be self-employed or an employee of a larger company, for instance a legal or consulting firm.
Students can find their professional tutor through:
- personal contacts
- the notice board and members list on the ODCEC website
- the job offers notice board of the University, which is also available through UNIMIA
In order for the internship to be properly set up and subsequently recognised, professional tutors must follow the internship set-up procedure established by the University; then, students must register with the Interns list of the ODCEC. The instructions are described below.
Students are required to check the deadlines for their study programme, and identify the legal or accounting firm where they would like to carry out their internship well in advance.
It is the student’s responsibility to check whether he/she fulfils the requirements to carry out the internship, as set out in the agreement with the ODCEC.
Further information on the start of the internships and how to have internship credits recognised will be provided during the a. y. 2024/2025.
Internship activation with the University
Students and professionals who fulfil the requirements set out in the agreement must follow the online procedure for internship activation as described on the University website. This procedure includes signing an internship agreement with the University and submitting an individual training project.
Registration with the ODCEC’s interns list
Subsequently, students have to:
- apply for registration with the interns list, as described on the ODCEC website (see link “Registering with the interns list” here on the right);
- submit the following documents to their academic tutor (i.e. the instructor appointed as internship tutor of their degree programme): training project downloaded from the University portal; form entitled “Tirocinio in convenzione universitaria” and required by the ODCEC for registration with the interns list, to be signed by the tutor;
- complete registration with the interns list, as described on the ODCEC website.
The internship will start the day the Secretariat of the Board confirms that the intern has been registered with the list.
The Interdepartmental Academic Office for the Faculty of Law periodically draws up a list of students who fulfil the requirements to access the early internship, as set out in the agreement with the ODCEC.
It is the student’s responsibility to check whether they are on the list and fulfil said requirements.
The first ranking list will be published in the second half of September 2024.
Internship activation with the University
Students and professionals who fulfil the requirements set out in the agreement must follow the online procedure for internship activation as described on the University website. This procedure includes signing an internship agreement with the University and submitting an individual training project.
Registration with the ODCEC’s interns list
Subsequently, students have to:
- apply for registration with the interns list, as described on the ODCEC website (see link “Registering with the interns list” here on the right);
- submit the following documents to their academic tutor (i.e. the instructor appointed as internship tutor of their degree programme): training project downloaded from the University portal; form entitled “Tirocinio in convenzione universitaria” and required by the ODCEC for registration with the interns list, to be signed by the tutor;
- complete registration with the interns list, as described on the ODCEC website.
The internship will start the day the Secretariat of the Board confirms that the intern has been registered with the list.
The early internship period must last for a minimum of 6 months. After completing the number of hours required, interns have to notify the ODCEC of the suspension of the professional internship. Then, they can start the application procedure for credit recognition, which includes the following steps:
- have the internship journal signed by the professional tutor;
- have the internship journal signed by the ODCEC;
- fill out the credit recognition form and have it signed, together with the internship journal, by the academic tutor;
- submit the internship journal to the ODCEC, which will validate the internship in accordance with the procedures and deadlines established by the ODCEC itself;
- follow the instructions set out for their study programme in order to complete the procedure for the award of credits.
Students are required to:
- check the deadlines for their study programme, including deadlines for admission to the final exam;
- send an e-mail to the Interdepartmental Academic Office for the Faculty of Law ([email protected]) attaching the credit recognition form (signed by both the student and the academic tutor), by the deadline to apply for graduation, and in any case no later than 15 days after said deadline.
Students may carry out part of their internship abroad, upon authorisation from their professional tutor in Italy and from the ODCEC with which the tutor is registered. The internship period abroad must be completed under the supervision of a foreign chartered accountant registered within a recognised association, and cannot last more than 6 months out of the 18 required to access the profession.