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Permitted texts - ACA

Permitted publications for the Professional Level and Advanced Level exams in 2016.

At the Professional Level, permitted texts for Audit and Assurance, Financial Accounting and Reporting and Tax Compliance may be annotated ONLY to the extent of underlining, side-lining and highlighting. Page tabs may be used but must not be written on. For open book exams, Advanced Level and Professional Level Business Planning, candidates should not include any pre-prepared papers (for example, annotated exhibits from the Case Study Advance Information with answers) as this material will not be marked by the examiners.

Students may take an edition of the permitted text of a year other than the one listed. However, the exams are set on the edition listed below and any student taking a different edition does so at their own risk.

Take a look at the Permitted Text Webinar which goes over what is and is not permitted in the exams, within your permitted texts, and some tips for during your exams.

Please note

There are no permitted texts for the Certificate Level assessments; any necessary information will be provided on screen.

Ordering permitted texts

Please order the following publications from CCH:

  • Auditing Standards
  • UK Accounting Standards and Company Law
  • Hardman’s Tax Rates and Tables
  • Practice Notes (19 and 20)

To order, please contact CCH:

E uk-proc.newsales@wolterskluwer.com

The International Financial Reporting Standards (IFRS®) book is available to order from the IFRS Foundation:

E publications@ifrs.org

T +44 (0)20 7332 2730

Students may take an edition of the permitted text of a year other than the one listed. However, the exams are set on the edition listed below and any student taking a different edition does so at their own risk. Please see below for the recommended texts for your exams.

Professional Level: March 2017 exams

Due to the delay with the Finance Act 2016, the Principles of Taxation, Tax Compliance and Business Planning: Taxation exams up to and including 31 March 2017 will be based on the Finance Acts 2015. This means the permitted text for the tax exams will be different in March 2017 from the tax exams for the rest of the year. Please refer to the table below.

The permitted texts for the March 2017 Professional Level exams are as follows:

Professional Level exams Permitted texts
Audit and Assurance

Auditing Standards 2017 – standards examinable in 2017 ICAEW Examinations (published by CCH – ISBN 978-1-78540-262-3 ). £43.45

Please note that there is an errata for this publication. Please download and print the following document which you are permitted to take into your exam with you.

Financial Accounting and Reporting - IFRS

2016 IFRS (Blue Book) Consolidated without early application (Blue Book). Official pronouncements applicable on 1 January 2016. Does not include IFRSs® with an effective date after 1 January 2016. Published by IASB – ISBN 978-1-911040-00-2 (Two volumes, Part A and Part B, sold together as a set) £72.00

Please note the following regarding this publication:

  • The IFRS foundation has released editorial corrections for this publication. They can be found on the IFRS Foundation website.
  • This publication includes a separate Addendum. This printed sheet is included in the shrink wrapped packaging when purchased from the IFRS foundation.
Financial Accounting and Reporting – UK GAAP UK Accounting Standards and Company Law 2016 Permitted text for ICAEW 2017 Financial Accounting and Reporting UK GAAP examinations Published by CCH – ISBN 978-1-78540-349-1 £64.95
Tax Compliance Hardman's Tax Rates and Tables 2015/2016 Edition 1 (covers Finance Act 2015). Published by CCH - ISBN 978-1-78540-010-0) £19.30
Business Strategy No permitted texts
Financial Management No permitted texts
Business Planning: Taxation There are no restrictions for the Business Planning: Taxation exam. Candidates may take any hard copy materials into this exam that they wish, subject to practical space restrictions. The tax legislation examinable in the 2016 Business Planning: Taxation exam is that covered by the Finance Acts 2015. Candidates sitting the Business Planning: Taxation exam in 2016 are advised to refer to the following edition of Hardman’s Tax Rates and Tables: Hardman's Tax Rates and Tables 2015/2016 Edition 1 (covers Finance Act 2015). Published by CCH - ISBN 978-1-78540-010-0) £19.30

Professional Level: June, September and December 2017 exams

The permitted texts for the Professional Level exams from June 2017 are as follows:

Professional Level exams Permitted texts
Audit and Assurance

Auditing Standards 2017 – standards examinable in 2017 ICAEW Examinations (published by CCH – ISBN 978-1-78540-262-3 ). £43.45

Please note that there is an errata for this publication. Please download and print the following document which you are permitted to take into your exam with you.

Financial Accounting and Reporting - IFRS

2016 IFRS (Blue Book) Consolidated without early application (Blue Book). Official pronouncements applicable on 1 January 2016. Does not include IFRSs® with an effective date after 1 January 2016. Published by IASB – ISBN 978-1-911040-00-2 (Two volumes, Part A and Part B, sold together as a set) £72.00

Please note the following regarding this publication:

  • The IFRS foundation has released editorial corrections for this publication. They can be found on the IFRS Foundation website.
  • This publication includes a separate Addendum. This printed sheet is included in the shrink wrapped packaging when purchased from the IFRS foundation.
Financial Accounting and Reporting – UK GAAP UK Accounting Standards and Company Law 2016 Permitted text for ICAEW 2017 Financial Accounting and Reporting UK GAAP examinations Published by CCH – ISBN 978-1-78540-349-1 £64.95
Tax Compliance Hardman's Tax Rates and Tables 2016/2017 Edition 1. Published by CCH - ISBN 978-1-78540-276-0) £20.25
Business Strategy No permitted texts
Financial Management No permitted texts
Business Planning: Taxation

There are no restrictions for the Business Planning: Taxation exam. Candidates may take any hard copy materials in to this exam that they wish, subject to practical space restrictions. The tax legislation examinable in the 2017 Business Planning: Taxation exam is that covered by the Finance Act 2016. Candidates sitting the Business Planning: Taxation exam in 2017 are advised to refer to the following edition of Hardman’s Tax Rates and Tables:

Hardman's Tax Rates and Tables 2016/2017 Edition 1. Published by CCH - ISBN 978-1-78540-276-0) £20.25

Business Planning: Banking

There are no open book restrictions for the Business Planning: Banking exam. Candidates may take any hard copy learning materials into the exam if they wish, subject to practical space restrictions. Candidates sitting the Business Planning: Banking exam in 2016 are advised to refer to the following publications:

  • 2016 IFRS (Blue Book) Consolidated without early application (Blue Book). Official pronouncements applicable on 1 January 2016. Does not include IFRSs® with an effective date after 1 January 2016. Published by IASB – ISBN 978-1-911040-00-2 (Two volumes, Part A and Part B, sold together as a set) £72.00

Please note the following regarding this publication:

  • The IFRS foundation has released editorial corrections for this publication. They can be found on the IFRS Foundation website
    • This publication includes a separate Addendum. This printed sheet is included in the shrink wrapped packaging when purchased from the IFRS foundation.
  • Auditing Standards 2017 – standards examinable in 2017 ICAEW Examinations (published by CCH – ISBN 978-1-78540-262-3 ). £43.45
  • Practice Note 19 (Revised) The Audit of Banks and Building Societies in the United Kingdom (January 2011) (published by CCH – ISBN 978-1-78540-352-1). £15.00
Business Planning: Insurance

There are no open book restrictions for the Business Planning: Insurance exam. Candidates may take any hard copy learning materials into the exam if they wish, subject to practical space restrictions. Candidates sitting the Business Planning: Insurance exam in 2017 are advised to refer to the following publications:

  • 2016 IFRS (Blue Book) Consolidated without early application (Blue Book). Official pronouncements applicable on 1 January 2016. Does not include IFRSs® with an effective date after 1 January 2016. Published by IASB – ISBN 978-1-911040-00-2 (Two volumes, Part A and Part B, sold together as a set) £72.00

Please note the following regarding this publication:

  • The IFRS foundation has released editorial corrections for this publication. They can be found on the IFRS Foundation website
    • This publication includes a separate Addendum. This printed sheet is included in the shrink wrapped packaging when purchased from the IFRS foundation.
  • Auditing Standards 2017 – standards examinable in 2017 ICAEW Examinations (published by CCH – ISBN 978-1-78540-262-3 ). £43.45
  • Practice Note 20 (Revised) The Audit of Insurers in the United Kingdom (January 2011) (published by CCH – ISBN 978-1-78540-353-8). £15.00

Advanced Level: 2017 exams

Suggested books for the Advanced Level exams in 2017 are as follows:

Advanced Level exams Permitted texts
Corporate Reporting

There are no restrictions at the Advanced Level. Candidates may take any hard copy materials in to the Advanced level exams that they wish, subject to practical space restrictions. Candidates sitting the Advanced Level exams in 2016 are advised to refer to the following edition of the IFRS book:

2016 IFRS (Blue Book) Consolidated without early application (Blue Book). Official pronouncements applicable on 1 January 2016. Does not include IFRSs® with an effective date after 1 January 2016. Published by IASB – ISBN 978-1-911040-00-2 (Two volumes, Part A and Part B, sold together as a set) £72.00

Please note the following regarding this publication:

  • The IFRS foundation has released editorial corrections for this publication. They can be found on the IFRS Foundation website
  • This publication includes a separate Addendum. This printed sheet is included in the shrink wrapped packaging when purchased from the IFRS foundation.
Strategic Business Management
Case Study