Corporate Reporting, Data and Assurance

To gain access to the DAS software please use the link below: 

• Access the DAS software 

For more DAS resources, practice questions, guidance and access to the practice data set, please visit icaew.com/das

This pilot exam has been developed to provide an early example of what this Next Generation ACA exam will look like, how the syllabus content may be assessed and how questions will be formatted in the real exam. 

• Corporate Reporting, Data and Assurance pilot exam

These are extra questions that are not included in the published question banks. They are provided in a Word document so you can create progress tests or mock exams. They are not exam-standard. Please refer to either the published question bank or mock exams below for exam-standard questions.

• Unseen question bank for the Corporate Reporting, Data and Assurance exam 

Access the PDF's, including mark schemes, below: 

2026: 

• Cedar
• Elm
• Maple
• Oak
• Pine
• Willow

Online access to mock exams for students. 

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

As their tutor, you remain in charge of when students sit which mock exams. However, we hope distributing the online access information will be a more efficient process for you and your students. 

To allow students to access mock exams in the online practice software, students should use the same link they use to access questions from the question banks. Their username is the letter M + ICAEW student number ie M1234567. There is a unique password allocated to each mock exam which we ask you to distribute to your students as and when you wish. Please see below for these mock passwords: 

• Cedar: 15287
• Elm: 11372
• Maple: 8395
• Oak: 13468
• Pine: 13545
• Willow: 38053

These passwords will be active from January 2026. Please refer to the production schedule.

All published information on the Next Generation ACA can be found here. This includes information on the exciting changes to the qualification, the new syllabus, Specialised Learning, the timeframes, transitional arrangements and frequently asked questions. 

• Student ACA exam resources 
• Partner in Learning guidance and forms 
• CPL directory
• Partner in Learning conferences 
• Key Partners in learning contacts