ICAEW.com works better with JavaScript enabled.

Open books – ACA

Permitted publications for the Professional Level, Application Level, Advanced Level and Advanced Stage exams in 2014.

Please note

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

At the Professional Level, permitted texts 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 Business Planning: Taxation, 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.

Professional Level: 2014 exams

Candidates are permitted to take the below listed publications into the examination room only; no other publications will be allowed. Please note that while students may take an edition of the permitted text of a year other than those listed below (e.g., 2012 instead of 2013), assessments are set on the edition year(s) listed below and so any student taking a different edition does so at their own risk.

Professional Level exams Open book
Audit and Assurance Auditing Standards 2014 – standards examinable in 2014 ICAEW Examinations (published by CCH – ISBN 978-1-84798-768-6). Discounted price for ICAEW students £39.00
Financial Accounting and Reporting 2013 International Financial Reporting Standards IFRS® – consolidated without early application – official pronouncements applicable on 1 January 2013. Does not include IFRSs® with an effective date after 1 January 2013. (Blue book) Published by IASB – ISBN 978-1-907877-68-1 (Two volumes, Part A and B, sold together as a set) £65.00 or 2014 International Financial Reporting Standards IFRS® - Consolidated without early application - official pronouncements applicable on 1 January 2014. Does not include IFRSs® with an effective date after 1 January 2014. (Blue book) Published by IASB - ISBN 978-1-909704-17-6 (Two volumes, Part A and B, sold together as a set). £68.00
Tax Compliance Hardman's Tax Rates and Tables 2013/2014 Edition 1 (covers Finance Act 2013). Published by CCH - ISBN 978-1- 84798-651-1) £19.30 or Hardman's Tax Rates and Tables 2013/2014 Edition 2 (covers Finance Act 2013). Published by CCH - ISBN 978-1- 84798-652-8) £19.30
Business Strategy No permitted texts
Financial Management No permitted texts
Business Strategy No permitted texts
Business Planning: Taxation There are no open book 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 2014 Business Planning: Taxation exam is that covered by the Finance Act 2013. Candidates sitting the Business Planning: Taxation exam in 2014 are advised to refer to the following edition of Hardman’s Tax Rates and Tables: Hardman's Tax Rates and Tables 2013/2014 Edition 1 (covers Finance Act 2013 (published by CCH - ISBN 978-1-84798-651-1) £19.30

Advanced Level: 2014 exams

NB: students will be required to provide their own interest tables as ICAEW will not be supplying them with the exam materials.

Advanced Level exams Open book
Corporate Reporting, Strategic Business Management, Case Study 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 2014 are advised to refer to the following edition of the IFRS book: 2013 International Financial Reporting Standards IFRS® – consolidated without early application – official pronouncements applicable on 1 January 2013. Does not include IFRSs® with an effective date after 1 January 2013. (Blue book) Published by IASB – ISBN 978-1-907877-68-1 (Two volumes, Part A and B, sold together as a set) £65.00. or 2014 International Financial Reporting Standards IFRS® - Consolidated without early application - official pronouncements applicable on 1 January 2014. Does not include IFRSs® with an effective date after 1 January 2014. (Blue book) Published by IASB - ISBN 978-1-909704-17-6 (Two volumes, Part A and B, sold together as a set). £68.00

Advanced Stage: 2014 - July 2015 exams

Advanced Stage exams Open book
Technical Integration – Business Reporting & Business Change 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 2014 are advised to refer to the following edition of Hardman’s Tax Rates and Tables: Hardman's Tax Rates and Tables 2013/2014 Edition 1 (covers Finance Act 2013 (published by CCH – ISBN 978-1-84798-651-1) £19.30.

Ordering open books

If you are in structured tuition, please talk to your tuition provider first.

Please be sure to purchase your open books well in advance of your exam.

The Hardmans Tax Rates and Tables, and the Auditing Standards manual are available to order from John Batchelor at CCH:

T +44 (0)7887 557 694

E john.batchelor@wolterskluwer.co.uk

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

T +44 (0)20 7332 2730

E publications@ifrs.org