The Committee may refuse to register a candidate for the ICAEW Diploma in IFRSs if any disciplinary proceedings or matters under investigation cited under regulation 1(c) are deemed by the Committee to bring into question a candidate's fitness and propriety.
Candidates must submit the course assignments and sit the final exam on the dates specified upon registration, subject to the exceptions available in these regulations.
Award of the ICAEW Diploma in IFRSs
To be awarded the ICAEW Diploma in IFRSs candidates must:
register appropriately in accordance with regulation 1;
achieve a minimum final grade of 50%;
achieve a minimum mark of 45% in each of the two course assignments;
retain the question paper and a photocopy or electronic copy of their submitted answer for reference purposes;
confirm that their submission is all their own work by completing and attaching to the submission, a ‘Declaration of Ownership’.
Assignments received without a Declaration of Ownership will be returned with a request for the declaration to be attached and resubmitted and the submission will be subject to the late submission penalties under regulations 28-30.
Candidates will receive an e-mail acknowledging receipt of their assignment within two working days. This email should be retained as proof of submission. If an acknowledgement has not been received, candidates are responsible for contacting BPP and requesting confirmation. This receipt will be the only evidence of a submission acceptable which will not be subject to the late submission penalties under regulations 28-30.
Except where a deferral has been granted, non-submission of an assignment will result in a fail for that assignment and will count as an attempt at that assignment.
Although assessment methodologies vary, the following basic rules apply to assignments.
Answers must be word processed.
Written answers should be in the form of sentences unless otherwise stated.
Bullet points may be permitted for part of a sentence, or to separate different sentences each amounting to a separate point.
Answers which effectively amount to notes, i.e. bullet points which are not part of sentences, would not score as highly as full written answers, but would earn some credit.
Where assignments are designed to simulate real workplace situations and where high levels of presentation would be expected in the workplace, marks will be awarded to recognise this.
The quality of the content is central to all assignments, spelling and grammar and overall professional presentation will also be considered as an integral part of the assignments.
Except for the title page, all pages should be numbered.
Extensions for Assignments
All extension requests must be made by email to the Managing Director and course administrator of BPP Dublin no later than one week before the due date for the assignment. BPP Dublin will send an Assignment Extension Request form to the candidate for completion. This form must be completed and returned before the assignment submission deadline. The candidate must complete the form detailing:
the reasons why the extension is sought with supporting evidence, ideally from a third party;
the duration for which the extension is sought.
Candidates will receive an e-mail acknowledging receipt of their extension request within two working days. This email should be retained as proof of their making the request. If an acknowledgement has not been received candidates are responsible for contacting BPP Dublin and requesting confirmation.
Candidates will be notified whether the extension has been granted by email within three working days of receipt of the Assignment Extension Request form. This notification will be the only evidence of an extension request submission acceptable which will not be subject to the late submission penalties under regulations 28-30.
A maximum of one extension is allowed per candidate per course cycle.
Extensions will usually be granted for no more than one week beyond the original submission due date. In exceptional circumstances, such as certified illness, further extensions or longer periods may be granted, but in any event these may not exceed one month.
All other regulations apply to those in receipt of an extension, including the late submission penalties under regulations 28-30 after the extended submission date.
Late Submission Penalties for Assignments
Assignments submitted after the published deadline, for which an extension has not been agreed in accordance with regulations 22-27, will be automatically subject to the loss of:
25% of marks for submissions up to one week late; or
50% of marks for submissions up to two weeks late.
Assignments received more than two weeks after the submission deadline will not be accepted for marking which will result in a fail for that assignment and will count as an attempt at that assignment. Course cycle- one continuous six month cycle of the two assignments and one final exam that candidates commit to take on registration.
Results for all assignments received after the official submission date, extensions or otherwise, may be returned on a different date to the rest of the candidates.
Group Work and Collaboration
Candidates are allowed to collaborate and communicate throughout the programme, including in their initial preparation for the assignments. However, assignments must remain the work of the individual and group submissions are not permitted and any evidence of this will be considered as plagiarism and subject to censure and possible disciplinary action.
Assignment scripts will not be returned to candidates for any reason.
Candidates will be notified of their provisional result by email approximately four weeks from the date of submission.
Final Exam assessment
Candidates must achieve a minimum of 45% in the final exam.
The final exam will be worth a maximum of 50% of the final grade.
A candidate must register with ICAEW before applying for or sitting the final exam.
Candidates are permitted a maximum of four attempts at the final exam.
It is the candidate's responsibility to enter for the final exam at an ICAEW-approved assessment centre.
Attempts taken at the final exam do not count towards the four attempts allowed at assessments for the Professional Stage of the ACA (i.e. in cases where existing or former CFAB or ICAEW Diploma in IFRSs candidates register for the ACA).
An assessment attempt is defined as where a candidate is entered for an individual assessment except where a deferral has been granted.
It is not an assessment attempt when the following occurs:
where an assessment cannot be completed and/or result determined due to system failure or exceptional event beyond ICAEW's control;
where a deferral has been granted.
ICAEW-approved Assessment Centres for the Final Exam
Candidates should be seated at ICAEW-approved assessment centres 30 minutes prior to the start of the final exam in order to carry out administrative tasks.
Candidates will be assigned seating when they arrive for the final exam.
Candidates arriving late to the final exam will not be given additional time and their lateness will be reported to ICAEW.
Assessment identification in the Final Exam
A candidate is required to show two forms of identification in the assessment centre, one of which must contain an identifying photograph.
The following are acceptable as photographic identification:
a current passport;
company identification card containing photograph and signature;
driving licence containing photograph and signature;
a local national identity document containing photograph and signature.
Signature identification may take the form of the above or other formal document or card (for example a debit/credit card).
A candidate must obtain adequate means of identification before the final exam.
Materials Permitted in the Assessment Centre for the Final Exam
There are no restrictions or recommendations on what texts a candidate may take into the final exam.
Mobile phones and other electronic communication devices must be switched off and may not be accessed during the final exam.
ICAEW reserves the right to change, amend, remove or vary at any point the materials permitted in final exam.
Alternative assessment arrangements for the Final Exam
ICAEW complies with the Equality Act 2010 for assessment provision. Candidates should notify ICAEW immediately upon registration so that their needs may be considered.
ICAEW provides the facility for candidates to request alternative exam arrangements due to short-term or long-term indispositions.
Applications for alternative exam arrangements must be made to the ICAEW approved assessment centre at least 90 days prior to the candidate's planned final exam date.
ICAEW will not be liable for any loss, theft or personal damage to any items brought in to or left outside an assessment centre.
Assessment conduct in the Final Exam
Candidates may not leave the assessment centre during the final exam and return unless accompanied by an invigilator.
Candidates must at all times follow the instructions of the invigilator. Failure to do so will be considered misconduct.
All mobile phones, smart phones, pagers or any other device capable of transmitting, storing or receiving information must be turned off during an assessment.
Candidates may not remove any materials provided at the assessment centre unless instructed otherwise.
If a candidate is ill or suffers from any other circumstance that may affect performance during the final exam, they should report this to the assessment centre administrator.
Misconduct in the Assignments and Final Exam
Engaging in any activity likely to give an advantage to any candidate will be considered misconduct. Examples of this may include (but are not limited to):
cheating, i.e. failing to comply with the rules governing assessments;
colluding, i.e. assisting another candidate to gain an advantage by any means, facilitating or receiving such assistance;
fabricating, i.e. misleading or attempting to mislead the examiners by presenting work for assessment in a way which intentionally or recklessly suggests that factual information has been collected which has not in fact been collected, or falsifies factual information;
personating, i.e. acting, appearing, or producing work on behalf of another candidate in order to deceive the examiners, or soliciting another individual to act, appear or produce work on your own behalf;
plagiarising i.e. incorporating within your work, work (published or unpublished in whatever format or medium) created by another person without appropriate acknowledgement;
disruptive conduct in the examination venue or e-assessment centre will also be treated as misconduct.
Chief invigilators and administrators at assessment centres will report to ICAEW all cases of irregularity or misconduct in connection with an assessment. They are empowered to stop the assessment of candidates who conduct themselves improperly.
ICAEW will investigate any candidate suspected of involvement in any irregularity or misconduct. Where a case for misconduct is to be considered, the candidate will be notified and given opportunity to write to explain the circumstances of the case.
Where ICAEW believes a case of misconduct may exist this will be referred to ICAEW Assessment Committee for investigation and potential disciplinary action.
ICAEW reserves the right to withhold publication of the results of an assessment, and prevent further assessment attempts, of candidates suspected of having been involved in any irregularity or misconduct in connection with an assessment, pending the completion of investigations into the alleged irregularity or misconduct.
A candidate may apply for a concession on the grounds that circumstances beyond their control prevent them from completing the assessments according to the regulations:
The Committee may, in exceptional circumstances, vary or waive the normal conditions of eligibility for the ICAEW Diploma in IFRSs.
All applications for concessions must be made in writing to ICAEW and must be supported by medical or other appropriate evidence.
Powers of variation
The Committee shall have the power to vary or waive the above regulations.
This document defines the regulations for ICAEW's assessment leading to the ICAEW Diploma in IFRSs. This document should be read in conjunction with the relevant pages on the ICAEW candidate website icaew.com/candidates and the application form, where further information and guidance may be found.
In these regulations unless the context otherwise requires or express reference is made in these regulations, words and phrases have the same meaning as in the Principal and Disciplinary Bye-laws.
The ICAEW Diploma in IFRSs is a stand-alone assessment. Candidates registering for additional qualifications, such as CFAB or the ACA, will be subject to additional regulations. Please see the ACA Student Regulations and CFAB Regulations.