Exams FAQs

These can be found in exam resources.

All exam dates and deadlines are on the exam applications page. See exam dates and deadlines.

Costs can be found on the exam applications page. See exam entry fees.

• Guidance on how to apply for a Certificate Level exam
• View the how to book an exam guide for all Professional and Advanced Level exams

Exam centres are available around the world.You will be able to select the location of your exam during the application process.

• Guidance on where you can sit a Certificate Level exam
• For guidance on how to book the location of your Professional or Advanced Level exam, see the how to book an exam guide

Yes, with the exception of the Advanced Stage Level Case Study. You will not be able to attempt the Case Study until you have taken (or received credit for) all the other modules. You will also need to be in the final year of your training agreement.

For all questions relating to credit for prior learning, see credit for prior learning FAQs. You can also view the how to apply for credit for prior learning guide.

For all questions relating to independent students, see independent student FAQs.

Please check the instructions to candidates on the exam application page for details on the current requirements for identification in each type of ICAEW Professional and Advanced Level exam (see Instructions to candidates).

For Certificate Level exams, you need to take two pieces of identity to the exam centre:

• one must contain your photograph and your signature (for example, a current passport or photographic driving licence); and
• the other form of identity must contain your signature (for example, credit card or any of the above).

In addition, when you arrive at the exam centre and at the start of the check in process, you will be asked to provide a digital signature. This helps us to identify you and also confirms that you agree with all the candidate rules. A high-quality digital photo will also be taken, using image-quality intelligence software to produce a standardised passport-style photo that meets rigorous quality standards. The invigilator will then compare your signature and photo with your ID and previous exam data. All student data will be securely stored and protected by Pearson VUE in line with GDPR.

You must use a black ball point pen.

ICAEW regulations allow four attempts at each Certificate Level and Professional Level exam (with the exception of the Business Planning and Financial Accounting and Reporting assessments), and an unlimited number of attempts at the Advanced Level exams. However, if you are in an ACA training agreement, your employer who may advise you on how many exam attempts they are prepared to support. So do check with your employer.

We recommend that you read the ACA assessment regulations or contact the student support team on +44 (0)1908 248 250, if you have any questions.

You must ensure that you are fully prepared for any exam you sit. While ICAEW regulations currently allow for a maximum of four exam attempts at each Certificate and  Professional Level module and an unlimited number of attempts at each of the Advanced Level exams, do check with your employer regarding the number of attempts that they will allow.

At Certificate and Professional Level, if you fail the same module four times, ICAEW regulations state that you may not take any further ACA exams.

We recommend that you read the ACA assessment regulations or contact the student support team on +44 (0)1908 248 250, if you have any questions.

If you do not attend an exam, you will be marked as absent. If you attend the exam hall and start the exam (ie, see any of the exam questions) then this will be counted as an attempt and you will receive a mark of zero against that attempt.

Information on how to cancel an exam, what to do if you are seeking exam disruption appeal  (eg, if you could not attend the exam because of special circumstances such as you were ill in hospital) are on the exam applications page. See cancelling an exam application and exam disruption appeal.

If you attend the exam hall, start the exam and view exam questions but don't answer any of the exam questions, this will be counted as an attempt and you will receive a mark of zero against that attempt.

If you walk out of the exam before the end of the exam session (eg, with 20 minutes exam time still remaining), then this will be counted as an attempt. You then have the option to have the attempt counted as a zero or to have the examiner mark the work you have done up to that point. In either case, it is still counted as an attempt.

We do not recommend that you leave the exam before the end of that exam session.

To see what is counted as an exam attempt, please see the ACA assessment regulations.

Yes, but it is not advisable. You should always make the most of the time that is given to you – use the time to check any calculations you have made, re-read your answers – it may be the difference between a pass and a fail!

You can withdraw from an exam at any time to ensure you are not recorded as absent. However, whether you get a refund will depend on when you request to withdraw.

Updated January 2023:

During the exam session booking window

Only during the exam session booking window can any modifications be made to a student’s application including withdrawing, amending the exam(s) selected, changing the exam centre or moving to remote invigilation. Once the exam session booking window closes no further amendments can be made.

Students can withdraw during the exam session booking window, by going online to their exam application and select the modifying application option. When withdrawing during the exam session booking window students will be refunded their exam fee. Refunds are issued back to the original payment method within 20 working days of the booking window closing date.

ICAEW are unable to defer an exam or hold a credit on a student’s account. A student will need to apply again at the next available session.

After the exam session booking window closing date

Students do not need to notify ICAEW if they are unable to attend their exam(s).

If a student is unable to attend their exam(s) and wishes to be considered for a refund, evidence will need to be submitted via the online training file within 7 days of the examination date.

Refunds will only be considered with the following evidence:

• Illness - appropriate medical evidence from a qualified medical doctor obtained and dated no later than 48 hours after the examination date
• Bereavement - a copy of the death certificate of the family member. A family member would be mother, father, spouse or partner, child

If a refund is granted this will be provided back to the original payment method 20 working days after the exam date.

Please note that if you withdraw from an exam (with or without refund), your application will not be transferred automatically to the next exam session and you must apply again as normal for any future sessions.

If you need to change the exam or centre you have chosen for a Professional or Advanced Level exam session, you can amend your application online up to the deadline. No amendments can be made after the exam entry deadline.

Make sure that you are aware of all exam key dates and deadlines, as listed above.

No. You are not automatically entered into the next exam sitting. You will need to apply for that exam at a future exam sitting.

Before the exam: if you are really feeling very unwell before the exam, we suggest you do not sit that exam. A refund may be possible if you supply medical evidence. See cancelling an exam application.

During the exam: if you feel that your performance in an exam has been adversely affected by illness, you can apply for exam disruption appeal to have this taken into consideration. Please note that it is your responsibility to fully read and understand the exam disruption appeal process before you sit an exam. See exam disruption appeal.

Please see this guidance for details on which circumstances are considered, how to apply, and important deadlines. If you have any questions about access arrangements please submit your enquiry at my.icaew.com/examsonline

If you need to change the exam or centre you have applied for within a Professional or Advanced Level exam session, you can amend your application online up to the closing date. After this date no further amendments to centre or module can be made.

If you wish to withdraw between the closing date and cancellation date, you can do this by emailing logistics@icaew.com. For further information, please refer to the exam dates and deadlines page of our website.

You are required to bring your own calculator to Certificate Level exams from an approved list. No other makes or models will be permitted.

• View the approved list

You can buy a calculator from www.mantonoffice.co.uk, or from a supplier of your choice.

There is also an on-screen calculator. You can practise using the online calculator in advance of the exam by trying the sample exams. View the sample exams in your dedicated exam resources area of our website which you can access as an ICAEW CFAB student, Level 4 Accounting Technician apprenticeship student or ACA Certificate Level student.

You are allowed to take your own calculator into the exam room for Professional and Advanced Level exams. However, please note that your calculator must not be capable of being programmed to hold alphabetical or numerical data and/or formulae or capable of automatically computing net present value (NPV) or internal rate of return (IRR).

The learning materials are extensively updated each year in line with syllabus changes and technical updates. Therefore, we recommend that you always use the latest edition. We cannot be held responsible for you answering an exam question incorrectly based on information you may have learnt from old learning materials.

Certificate Level exam results are only available online. You can access these on the exams results page.

By text

Register to receive your exam results by text message as part of the online exam application process or using the results notification link of the online exam applications system. The deadline for applications for receiving results this way is 17.00 (UK time) on the Friday before the results are released.

Via your online training file

View your exam results via the Examinations tab in your online training file.

By telephone

You can call the student support team on +44 (0)1908 248 250 from 12:00-17:30 (UK time) on results release day.

We do not re-mark. However, you can apply for a ‘marks review’. This is not a re-mark, but it is a complete check across all the processes involved in reaching your result. See marks review for more details, including deadlines, costs and how to apply.

Yes. Marks feedback is available for any failed written paper, and you may request marks feedback for up to 12 months from the date of the exam.

See marks feedback more details including deadlines, application form and costs.

Scripts and assessment materials submitted remain the property of ICAEW and will not be returned to candidates. ICAEW retains the right to use scripts and submitted materials for training and feedback purposes.

No. All exams are computer-based, a paper-based exam is no longer available. The exam software provides the necessary functionality to produce answers to the exam requirements and encourages you to produce well-structured responses and to show all workings as would be expected of a report prepared for a client.

If we have not met your expectations either fully, or in part, we would welcome hearing from you so that we can make appropriate improvements or where needed, investigate an issue so we can resolve it. Please fill out the below form and one of our Student Support team will be in touch.

• Complete the form

(This form does not replace the exam disruption appeal process should you wish to apply for that.)