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Audit and Assurance

Audit and Assurance will develop your understanding of the critical aspects of managing an assurance engagement (including audit engagements): acceptance, planning, managing, concluding and reporting. The exam is computer-based and is 2.5 hours long, the pass mark is 55% and is available in March, June, September and December. You have a maximum of four attempts at this exam.

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Exam guidance

We are here to support you throughout your ACA journey to ensure you have everything you need for your upcoming exam, from exam resources to free and confidential wellbeing support from CABA. Ensure you are fully prepared by reading our exam guidance prior to your exam.

Exam preparation


The syllabus presents the learning outcomes for each exam and should be read with the relevant technical knowledge grids and, where applicable, the skills development grids. 

Data analytics software

If you are sitting the Audit and Assurance exam, we have a range of resources to support you with the data analytics software within the exam. Visit icaew.com/auditandassuranceDAS for all the resources, including guidance from the examiners on using the software within your exam.

Question banks

Practise exam-standard questions before your exam within the practice software. 

Please visit icaew.com/das to access the DAS data set to use alongside your question practice.

Exams and marks plans

Use past exams in addition to the blank practice software where you can practise answering questions. The marks plans will help you check your answers.

Some past exams are used within our learning materials, they are updated to be in line with the examinable syllabus. The majority will appear in the published question banks, and some may be used in mock exams.

  • 2021

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  • 2022

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  • 2023

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Plan your study

Use the planner to plan ahead and keep organised throughout the year. Schedule in all the key dates and deadlines for your exams and record the days you plan to study.

Exam study support