A siyum masechet is classified as a seudat mitzvah in its own right: Shulchan Arukh, Orach Chayim 551:10 lists a siyum masechet alongside a brit milah, pidyon haben, and an engagement meal as occasions where one may eat meat and drink wine even during the restricted periods before Tisha B'Av, and the Mishnah Berurah (225:6-7) and Kitzur Shulchan Arukh (61:8) similarly treat a related celebratory address by a child — even apart from the bar mitzva day itself — as a seudat mitzvah.
The underlying question of a child's halachic standing turns on the broader structure of chinuch: Mishneh Torah (Torah Study 1:1) rules that minors are themselves exempt from the mitzvah of Torah study, yet the father is obligated to teach his son Torah, and Sukkah 42a:8 and Sefer HaChinukh (419:3) describe the father's parallel chinuch duties in other mitzvot once the child can speak or act. Shulchan Arukh, Yoreh De'ah 245:5-6 sets out the practical curriculum through which this chinuch in Torah study is carried out.
A child's religious acts during minority do not simply carry forward into adult obligation once he becomes bar mitzva: Kitzur Shulchan Arukh Yalkut Yosef (489:13) rules that a child who turns thirteen mid-sefirah may not continue counting the omer with a brachah, because his counting as a minor — performed only under the rubric of chinuch, which was incumbent on the father rather than on the child himself — does not fuse with his counting as an adult, though Peninei Halakhah (Zemanim 2:8) records that most poskim hold the opposite, that careful counting as a minor is considered complete and permits continuing with a brachah, which is the prevalent practice. Kitzur Shulchan Arukh Yalkut Yosef (55:3) marks the moment of transition itself, stating that a boy becomes obligated in all mitzvot and can be counted for a minyan immediately upon completing his thirteenth year, regardless of tefillin.
Several sources address how a minor's status is weighed once an adult obligation attaches: Kiddushin 31a:11-12 records that one who is commanded and performs is greater than one who performs without being commanded, underscoring that an act done before the obligation applies does not carry the same weight as one done under commandment; Niddah 45b:3-4 fixes the halachic age-markers — twelve and thirteen — for when a minor's own vows or declarations take on normative force; and Rav Mordechai Eliyahu (Shut HaRav HaRashi 37:21) discusses the dispute between the Mordechai and the Kesef Mishneh over whether a brachah made as a minor can discharge a later Torah-level obligation once the child becomes bar mitzva, applying this directly to a boy reciting Shema on the night he becomes bar mitzva.
Berakhot 20b:11-12 raises the related question of whether a child (or others not Torah-obligated) can fulfill the obligation of others in Birkat HaMazon, turning on whether the underlying duty is Torah-level or rabbinic, which bears on how much standing a minor's performance of a mitzvah-act can carry for others. Magen Avraham (282:18) likewise discusses a bar mitzva boy's precedence to be called for an aliyah on his day, treating the day of becoming bar mitzva as conferring a kind of priority akin to other mitzvah-occasions, though it does not dominate if he lacks the relevant local custom. Taanit 26a:3 is a general discussion of the occasions when kohanim raise their hands in duchening, without specific bearing on a child's siyum.
Nitei Gavriel, Bar Mitzva, perek 22 addresses the child's siyum directly, explaining that it may be understood as the completion of the father's own mitzvah of chinuch, for which a celebratory meal is made just as for the completion of any mitzvah — framing the child's siyum not as the child's independent seudat mitzvah but as tied to the father's chinuch obligation.
Responsa on this question
Ma'ayan Omer (Maayan Omer 2:6:32) — Ma'ayan Omer addresses the permissibility of instructing a minor to perform actions on behalf of the community during twilight hours when direct performance is prohibited, and does not state a position on the halachic status of a child who makes a Siyum.
Igros Moshe (Igros Moshe OC 1:157) — Igros Moshe OC 1:157 holds that a siyum (completion of study) made by a child in a group learning Scripture with serious interpretation constitutes a seudas mitzvah (religious meal) that permits eating meat and exempts firstborns from fasting on Erev Pesach, provided the learning was conducted according to authentic interpretation of the early commentators.