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Open books – ACA

Permitted publications for the Professional Level, Advanced Level and Advanced Stage exams in 2015.

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 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: 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.

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.

Professional Level: 2015 exams

The open books for the Professional Level exams in 2015 are as follows:

Professional Level exams Open book
Audit and Assurance Auditing Standards 2015 – standards examinable in 2015 ICAEW Examinations (published by CCH – ISBN -  978-1-84798-948-2 ). £65.00

The following errata has been issued for this publication. 

Errata Sheet for Auditing Standards 2015

Please print and take your own copy of the errata sheet into your examination as it will not be distributed by the invigilation team.

Financial Accounting and Reporting 2014 International Financial Reporting Standards IFRS® Consolidated without early application (Blue Book). Official pronouncements applicable on 1 January 2014. Does not include IFRSs® with an effective date after 1 January 2014. Published by IASB – ISBN 978-1-909704-17-6 (Two volumes, Part A and Part B, sold together as a set) £68.00
Tax Compliance Hardman's Tax Rates and Tables 2014/2015 Edition 1 (covers Finance Act 2014). Published by CCH - ISBN 978-1-84798-923-9) £19.30
Business Strategy No permitted texts
Financial Management 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 2015 Business Planning: Taxation exam is that covered by the Finance Act 2014. Candidates sitting the Business Planning: Taxation exam in 2015 are advised to refer to the following edition of Hardman’s Tax Rates and Tables: Hardman's Tax Rates and Tables 2014/2015 Edition 1 (covers Finance Act 2014). Published by CCH - ISBN 978-1-84798-923-9) £19.30

Advanced Level: 2015 exams

Suggested books for the Advanced Level exams in 2015 are as follows:

Advanced Level exams Open book
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 2015 are advised to refer to the following edition of the IFRS book: 2014 International Financial Reporting Standards Consolidated without early application (Blue Book). Official pronouncements applicable on 1 January 2014. Does not include IFRSs® with an effective date after 1 January 2014. Published by IASB – ISBN 978-1-909704-17-6 (Two volumes, Part A and Part B, sold together as a set) £68.00
Strategic Business Management
Case Study

Advanced Stage: (Pre-July 2014 syllabus) in 2015

Suggested books for the Advanced Stage exams (Pre-July 2014 syllabus) in 2015 are as follows:

Advanced Stage exams Open book
Technical Integration – Business Reporting & Business Change
There are no restrictions at the Advanced Stage. Candidates may take any hard copy materials in to the Advanced Stage exams that they wish, subject to practical space restrictions. The tax legislation examinable in the July 2015 technical integration exams is that covered by the Finance Act 2013. Candidates sitting the technical integration exams 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

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