In total, 7,535 students sat exams in December, and achieved the following pass rates:
- Audit and Assurance: 79.0%
- Business Planning: Banking: 67.5%
- Business Planning: Insurance: 76.9%
- Business Planning: Taxation: 82.1%
- Business Strategy and Technology: 82.8%
- Financial Accounting and Reporting (IFRS): 77.8%
- Financial Accounting and Reporting (UK GAAP): 66.7%
- Financial Management: 86.3%
- Tax Compliance: 85.6%
Will Holt, ICAEW Managing Director for Education and Training, said:
“I send my congratulations to all ICAEW students who passed Professional Level exams in this session and additionally to those who earned one of our Subject or Annual Order of Merit prizes.
“We wish the very best to all our students in their future studies and careers.”
PROFESSIONAL LEVEL, DECEMBER 2023
SUBJECT ORDER OF MERIT
Audit and Assurance
First place and the Watts prize
- Anonymous, London (Grant Thornton UK LLP)
Business Planning: Banking
First place
- Polina Donchuk, Nicosia (Ernst & Young Cyprus Limited)
Business Planning: Insurance
First place
- Anonymous, Bermuda (PricewaterhouseCoopers)
Business Planning: Taxation
Joint first place and the Little prize
- Matthew Reay, Ruthin (PricewaterhouseCoopers LLP)
- Caitlin Atherton, Jersey (Deloitte LLP)
Business Strategy and Technology
First place and the Railton prize
- Ben Atkins, Birmingham (Evelyn Partners LLP)
Financial Accounting and Reporting
First place and Spicer and Pegler prize
- Holly Goodrick, London (PricewaterhouseCoopers LLP)
Financial Management
Joint first place and the Howitt prize
- Samuel Webb, Birmingham (Grant Thornton UK LLP)
- Tejpal Singh, London
Tax Compliance
First place and the Knox prize
- Siti Sarah Binti Ahmad Lutpi, Malaysia
PROFESSIONAL LEVEL
ANNUAL INTERNATIONAL ORDER OF MERIT
December 2023
First place and the Plender prize
- Ben Atkins, Birmingham (Evelyn Partners LLP)
Second place and the Stephens prize
- Nathan McMahon, Liverpool (KPMG LLP)
Third place and the Hewitt prize
- Joshua Lack, London (HW Fisher LLP)
Fourth place and the Northcott prize
- Matt Hellewell, Manchester (PricewaterhouseCoopers LLP)
Fifth place and the Cassleton Elliott Prize
- Frances Hawker, Cirencester (Hazlewoods LLP)
Sixth place and the Arthur Swinson prize
- Eliana Rosenfelder, London (Civil Service Finance Fast Stream)
Seventh place
- Caitlin Atherton, Jersey (Deloitte LLP)
Eighth place
- Isabella Vesperinas, Rossendale (PricewaterhouseCoopers LLP)
Ninth place
- William Clennell, Camberley (PricewaterhouseCoopers LLP)
Tenth place
- Finlay Wilson, Huddersfield (BDO LLP)
Eleventh place
- Samuel Webb, Birmingham (Grant Thornton UK LLP)
Twelfth place
- Stephen Arthur, London (Civil Service Finance Fast Stream)
Joint thirteenth place
- Thomas Coe, Alfreton (PricewaterhouseCoopers LLP)
- Tejpal Singh, London
- Mandy Pui Mun Lai, Malaysia
Highest Non-Graduate student and the Simon Morris Memorial prize
- Ben Atkins, Birmingham (Evelyn Partners LLP)
Highest Non-Public Practice student and the Roger Lawson prize
- Stephen Arthur, London (Civil Service Finance Fast Stream)
ENDS
Notes to editors:
Contact: ICAEW media office, dean.pettipher@icaew.com or 07812 493 812