Permitted texts at ACA exams
Only certain publications are permitted at the Professional Level of the Audit and Assurance, Financial Accounting and Reporting and Tax Compliance exams.
Those publications may be annotated ONLY to the extent of underlining, side-lining, highlighting and using arrows. Page tabs may be used but must not be written on.
Take a look at the Permitted Text Webinar for examples of which annotations are and are not allowed and for some tips while sitting your exams.
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.
Please also note the following restrictions apply during your exams:
- You may not share recommended text(s) with another candidate.
- Only original hard copies are permitted.
- Desk space is restricted, so for open book exams please be selective about the materials that you take into the exam room.
Ordering permitted texts
There are no permitted texts for the Certificate Level assessments; any necessary information will be provided on screen.
Please order the following publications from Croner-i:
- Auditing Standards
- UK Accounting Standards and Company Law
- Hardman’s Tax Rates and Tables
- Practice Notes (19 and 20)
To order, please contact Croner-i:
The International Financial Reporting Standards (IFRS®) book is available to order from the IFRS Foundation:
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. Please see below for the recommended texts for your exams.