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Computer-based exams: guidance and support

The ACA Professional Level exams are moving to computer. The Audit and Assurance, Tax Compliance, Financial Accounting and Reporting, and Financial Management exams are now computer-based only, and from March 2018, Business Planning and Business Strategy and Technology will also move to computer.

You will continue to study, practise questions and prepare your exams as you currently do, however it is essential that you also become familiar with the new computer-based exam software in advance of the exam.

Student testing

The new exam software has all the essential functions that you need during an exam, and you will already be familiar with most of them. We have conducted extensive student testing on the new computer-based exam system and we are confident that the software contains all the functionality that you will require to complete your exams.

A live pilot was also held at the September and December 2016 Professional Level exam sessions when a group of students took their Audit and Assurance and Tax Compliance exams on computer. The results were directly comparable to students taking the same exam on paper.

Your guidance and support

To help you become familiar with the new computer-based exam platform in advance of your exam, the following guidance and support is available.

Please note that it is recommended that you clear the cache in your browser before opening any of the practice content.

Exam guide

The Professional Level computer-based exam guide provides information on what to expect on the day of the exam, how to navigate through the software and key functionality within the software.

In addition to the exam guide, see below for extra tips when using the software


A series of short webinars are available for you to watch on-demand before your exam. They provide an overview of what to expect on the day of your exam.

  1. Introducing computer-based exams
  2. This webinar explores the new computer-based exam format, what to expect on the day of the exam and the timeline of when exams will move to computer.
  3. Overview of the computer-based exam software
  4. Discover the functions within the computer-based exam software including: the exam questions, the countdown clock, the question layout and much more.  
  5. The exam experience from start to finish
  6. An overview of how to book your exams, key features of the new exam format and how to access the software. 
  7. Overview of the guidance and support available
  8. Discover key resources and guidance available to support you during your exam preparation, including: the computer-based exam guide, the exam software, frequently asked questions and much more. 
  9. Computer-based exams top tips
  10. Watch this webinar to discover top tips, including: timing, common mistakes, how to resize and move the question window and guidance on the new software.  
  11. Computer-based exams question banks                                                                                                                                                                                                                                          This webinar guides you on how to export and save your answers and how to download the question banks so you can revise wherever you are.  

Practise the exam questions

Sample exams

Sample exams for all Professional Level computer-based exams are available with a blank version of the computer-based exam software, so you can practise answering questions as you would in the actual exam. You can also view the illustrative answers from our examiners and guidance on exam technique.

Please note that these illustrative answers are based on the marks plan produced by our examiners, and contain content that exceeds 100 marks. The illustrative answers should therefore be used to gain an understanding on how computer-based responses should be set out. A key learning point is that the answers should be clearly laid out, with all workings shown and referenced, but that excessive formatting is not required.

Please note that all sample exams and question banks contain a maximum of 200 rows.

Please note that the following Financial Accounting and Reporting sample exam and illustrative script are applicable to both the IFRS and UK GAAP exams.

Question banks

Questions from the ICAEW published question banks will continue to be available two months before an exam sitting. For exams moving to computer, the question banks will be available within the exam software. You will be able to access the question banks by visiting the individual exam resources web pages:

The question banks enable you to practise exam-standard questions within the new exam software before you take your exam. You will also be able to export, save and print your answers. You will need to export your answers first to then save and print.

How to export your practice answers

Sample exams and question banks within the exam software havethe functionality to export your practice answers, which can be saved and printed.

You can export your practice answers in two ways:

  1. Click on the ‘Export’ button Select the ‘Export’ icon at any time to export your practice answer into a HTML file. It will appear in a new tab within the browser you are using. You can then save your practice answer or print it. Please note that you will need to use one the of the browsers listed below.
  2. Select the ‘Finish’ button Click on the ‘Finish’ button to download your practice exam into a HTML file. It will appear in a new tab within the browser you are using. You can then save your practice answer or print it.

Supported browsers

We recommend that you view the computer-based exam practice software in Chrome.

More information

Exam venues

Computer-based exams will take place at specialist computer-based exam venues. These venues are available across the UK and in specific approved international locations.

New preferred suppliers for the delivery of computer-based exams have been selected, they are BTL, for venues in the UK, and the British Council, for international venues. We have worked closely with our new suppliers to ensure that exam venues are available for you to access in similar locations to paper-based exam centres.

Booking your exam

You will continue to book a Professional and Advanced Level exams via your online training file. When you apply, you will be asked to enter a town, postcode or country as your preferred location. The five closest exam centres with availability will appear so you can select the centre where you want to sit your exam.

Exam centres are available on a first come, first serve basis, so be sure to book your exam early. If an exam centre does not appear when you enter your location details, it means that this exam centre is fully booked. If you have access arrangements, the centres that meet your specific arrangements will be displayed.

Please note that ICAEW is unlikely to accept late bookings once the exam booking deadline closes. Ensure you are aware of and make a note of all exam dates and deadlines, view the dates you need.

Instructions to candidates

You should familiarise yourself with the Instructions to Candidates before the day of the exam. This document sets out and describes all the processes and procedures of a Professional Level computer-based exam.

Access arrangements

If you have already applied and have been awarded access arrangements for any of the Professional or Advanced Level exams, we will contact you to confirm your access arrangements before they move to computer.

The deadline to apply for access arrangements is the same date as the exam application deadline.

If you have access arrangements already in place that are not due to expire, you do not need to reapply when you book an exam that is moving to computer. If you do not have access arrangements for any of the Professional or Advanced Level exams but feel you may need them once they move to computer, or you haven’t taken an exam in two years, please get in touch, email us at aa@icaew.com.

If you have been awarded stop the clock rest breaks following an access arrangements application, please read the following guidance document and view the webinar before your exam. The guidance explains how to locate the stop the clock function, how the time is displayed and how to resume your exam.

       •   Stop the clock rest breaks guidance document
       •   Stop the clock webinar                                                                                                                                                                                                                                                                                       An overview of rest breaks for your computer-based exams if you have been awarded access arrangements.


March Professional Level exam sitting with the first computer-based exam for Tax Compliance and Audit and Assurance.
September Professional Level exam sitting with the first computer-based exam for Financial Accounting and Reporting and Financial Management.


March Professional Level exam sitting with the first computer-based exam for Business Planning: Taxation and Business Strategy.
June Professional Level exam sitting with the first computer-based exam for Business Planning: Banking and Business Planning: Insurance.
July  Advanced Level exam sitting with the first computer-based exam for Corporate Reporting and Strategic Business Management.  


July Advanced Level exam sitting with the first computer-based exam for Case Study. 

Have a question?

If you have a question, please get in touch. Contact our student support team, call us on +44 (0)1908 248 250, email studentsupport@icaew.com or speak to an adviser by clicking on the live web chat box on this page.