Digital Exams at State Chambers of Certified Public Accountants

The digital tax advisor exam offers clear advantages over the paper-based exam: greater efficiency, increased transparency, and improved comparability. Digital processes reduce the time and effort required for grading, eliminate legibility issues, and ensure uniform exam conditions for all candidates. With the official recommendation from the Federal Chamber of Tax Advisors to administer the exam digitally, a clear framework has been established that chambers are increasingly adopting.

Yes. Digital tax advisor exams were successfully piloted as early as 2025, including in Baden-Württemberg and Schleswig-Holstein. The results show that the digital exam format is stable, secure, and practical. As a result, starting in October 2026, 14 chambers of tax advisors across Germany will administer exams digitally using IQUL. Comparable high-stakes exams, such as state bar exams for lawyers, have been successfully administered digitally nationwide for years.

The testing environment is based on multiple security mechanisms and is ensured by a multi-layered, secure system comprising hardware, software, and processes:

• Preconfigured, tested hardware
• Offline testing environment: no internet connection required → no external interference
• Continuous local caching of all inputs → no data loss
• Real-time monitoring of all devices
• Redundant systems & backup devices: Resume work within minutes
• Trained specialist staff throughout the entire exam → Problems are immediately identified and resolved

This is complemented by a comprehensive security and emergency plan focused on availability, integrity, and reliability, specifically developed for high-stakes exams. This ensures that digital tax advisor exams can be conducted in a stable, uninterrupted, and legally compliant manner.

Clear contingency plans are in place for emergencies:

• immediate replacement of defective devices
• automatic saving of all responses
• redundant systems
• on-site technical support

The goal is to ensure that the exam can continue smoothly at all times.

Digital audits offer a particularly high level of legal certainty through:

• complete logging of all audit processes
• audit-proof storage
• traceable correction histories
• standardized audit conditions

This allows appeals to be reviewed objectively and decisions to be justified transparently.

The rollout of the digital tax advisor exam with IQUL is carried out in a structured, multi-step process:

1. Analysis & Planning
2. Technical Preparation
3. Training for All Exam Participants
4. Exam Administration
5. Digital Grading (E-correction)

With an experienced partner like IQUL, the organizational burden on the Chamber of Tax Advisors can be significantly reduced.

With IQUL, the workload for each state association of certified public accountants remains manageable, as we, as a full-service provider:

• Provide the technology and infrastructure
• Handle setup, management, and support
• Conduct training sessions
• Simplify data analysis

No. No extensive IT knowledge is required to implement digital tax advisor exams. As a full-service provider, IQUL handles the technical setup, operation, and support. Meanwhile, the Chamber of Tax Advisors can focus on the exam content.

Yes. Experience has shown that tax advisor exams are held on only a few days each year, but with large numbers of participants at multiple locations simultaneously. At IQUL, we can also deliver this format digitally. We are able to administer exams to large groups of participants at multiple locations simultaneously. This enables flexible and scalable exam administration.

Costs vary depending on the setup and size of the test group. We would be happy to discuss this with you in detail.

Long-term savings result from:

• Elimination of printing and mailing costs
• Reduced grading time
• Less organizational effort

Results are available much faster than with paper-based exams. This also depends on the question format: Results for closed-ended, objectively assessable questions can be available immediately after the exam ends. Free-response and essay questions, as well as extensive case studies—which are increasingly common in tax advisor and state bar exams—require a greater amount of manual grading. Nevertheless, with the Q-Exam® Institution e-grading software, institutions can expect a 40% faster evaluation process, and results are available sooner.

The permitted aids may generally be determined by the respective Chamber of Tax Advisors.

However, IQUL technically supports a wide range of practical and accessible options:

• Ergonomics & Equipment
• Laptop stands (upon approval by the chamber)
• Ergonomic mouse pads or wrist rests
• Side tables or sufficiently large table surfaces
• Privacy screens

Note: Improvised solutions such as placing books under the laptop should be avoided, as they can impair the device’s cooling.

Work materials during the exam

• Concept papers may be provided
• Notes are permitted (digital or on paper)
• Calculators may be integrated into the software or permitted

Refreshments

Food and beverages are generally permitted. The devices are robust and designed for everyday exam use (e.g., resistant to crumbs or splashes)
The final decision rests with the respective organization

Accessibility & Accommodations

• Individual adjustments such as larger font or extended time
• Alternative input methods
• Technically supported special workstations

This allows for the full implementation of both ergonomic and accessibility requirements.

Yes. Q-Exam® has been certified in cooperation with the IT Competence Center for Accessibility in North Rhine-Westphalia. Accommodations may be provided. Individual adjustments (e.g., font size, time extensions), alternative input methods, and specially equipped testing stations with technical support are available and have already been tested. This makes us the first provider of accessible e-exams.

There are several options available to help you prepare:

• Practice exams to familiarize yourself with the software
• Clear user guidance in the Q-Exam®  software
• Training courses and informational materials
• Support during the exam

Costs vary depending on the service package selected. However, digital exams offer significant savings, as many traditional cost factors—such as grading expenses—are eliminated through automated evaluation. The remaining costs are primarily related to the provision of hardware and the administration of the exams. Digital exams offer time savings of 40–90% while simultaneously increasing the efficiency and quality of the exam process. Upon request, we would be happy to send you a customized quote for the tax advisor exams.

For in-person exams, we offer a full-service option in which we provide the entire IT infrastructure as well as trained proctors. Your responsibility is to provide the exam room and proctors. For online exams, we handle the complete implementation of the digital exam solutions. All you need is a suitable room and proctors. Learn more about the various exam formats offered by IQUL.

The laptops provided by IQUL offer a battery life of at least 8 hours. This ensures that even long exams can be taken without any problems and without the need to recharge. The laptops do not need to be recharged until after the exam day.

All that is required for the exam room are tables of sufficient size and enough seating. IQUL provides the necessary IT infrastructure and software to transform the room into a digital exam center where your digital exams can be conducted smoothly.

IQUL provides candidates with identical laptops, keyboards, and mice to ensure fairness. We have a fleet of more than 3,000 laptops that meet the highest standards for hardware consistency and screen resolution. The laptops offer a minimum battery life of 8 hours, ensuring that even long exams can be taken without any issues. Regular maintenance guarantees a smooth process.

Digital exams offer numerous advantages: they increase efficiency, improve security, and provide greater flexibility. Immediate grading reduces the time and effort required for correction, and standardized exam formats ensure greater fairness. Our IT solutions enable exams to be conducted from any location—whether in person, online, or in a hybrid format. We also guarantee the secure storage of all exam data and meet the highest data protection standards.

The security of our digital exams is our top priority. All exams are conducted securely and in compliance with the GDPR. We use advanced security protocols to ensure the integrity and confidentiality of exam data. For more information about security at IQUL, please visit our website.

Learn more about the benefits and security measures of digital exams with IQUL.