Open Books

Open books for exams in 2010

Professional Stage

There are no permitted texts for the new knowledge level assessments; any necessary information will be provided on screen.

For the application level examinations, candidates may take the following publications into the examination room:

    • Application level examinations
      (all sessions in 2010)

    • Open book

    • Financial Accounting
    • International Financial Reporting Standards (IFRS) 2009 including International Accounting Standards (IAS’s) and Interpretations as at 1 January 2009 (published by IASB)
    • Financial Accounting AAT Top-up
    • International Financial Reporting Standards (IFRS) 2009 including International Accounting Standards (IAS’s) and Interpretations as at 1 January 2009 (published by IASB)
    • Financial Reporting
    • International Financial Reporting Standards (IFRS) 2009 including International Accounting Standards (IAS’s) and Interpretations as at 1 January 2009 (published by IASB)
    • Audit & Assurance
    • Auditing Standards 2010 – standards covered in 2010 ICAEW Examinations (published by CCH)
    • Taxation
    • Hardman's Tax Rates and Tables 2009-10 (published by CCH)
    • Business Strategy
    • No permitted texts
    • Financial Management
    • No permitted texts

At Professional Stage texts may be annotated ONLY to the extent of underlining, sidelining and highlighting. Page tabs may be used but must not be written on.

Examiners will set and mark questions on new material with reference to the point at which the examination falls in the life cycle of the material. A distinction is made between background or general knowledge of an emerging issue and detailed knowledge, possibly requiring computations.

Advanced Stage

There are no recommended texts or restrictions at the Advanced Stage. Candidates may take the learning materials into the examinations if they wish.

Candidates should not include any pre-prepared papers or, for example, annotated exhibits from the Case Study Advance Information with answers, as this material will not be marked by the examiners.