ACA assessment regulations
ACA assessment regulations
- 1 Introduction
- 2 The assessment structure
- 3 Eligibility
- 4 Number of attempts at the assessments
- 5 Transitional arrangements
- 6 Concessions
- 7 Credit for prior learning
- 8 Assessment entry
- 9 Assessment fees
- 10 Assessment venues
- 11 Conduct
- 12 Identification
- 13 Prohibited materials
- 14 Permitted materials
- 15 Permitted texts
- 16 Alternative assessment arrangements
- 17 Misconduct
- 18 Results
- 19 Liability
- 20 Powers of variation
Please read these regulations in conjunction with the relevant pages on the ICAEW student website icaew.com/students, where you will find additional information and guidance.
2 The assessment structure
The Professional Stage was introduced in September 2007 and comprises twelve modules:
Students holding the AAT qualification and meeting our published eligibility criteria may take an AAT Top-Up unit in Financial Accounting instead of the full Financial Accounting assessment.
ICAEW uses two types of assessment. These are:
The Advanced Stage assessments consist of the following subjects:
These are paper-based assessments, sat in ICAEW examination venues at two sessions per year in July and November.
For further information on entry requirements see ACA entry routes.
Students may attempt the Technical Integration assessments at any point.
EXAMPLE: A student starts a three-year training agreement on 7 July 2008. She will start her third year on 7 July 2010. If the assessment is held in July 2010, the student will comply with the regulation, having completed all but the final year by 31 July 2010 and she will be eligible to sit the first Case Study session in July 2010.
4 Number of attempts at the assessments
An assessment attempt is recorded when a student enters for and attends an individual assessment and has sight of the content of that assessment.
When the following occurs it is not an attempt:
Students will not be permitted, under any circumstances, to transfer assessment attempts from one assessment to another.
Any student who does not pass a Professional Stage assessment within the permitted four attempts will be entitled to apply for a concession if they believe they have grounds to do so. See regulation 6 Concessions for further information.
Students who have not attempted an examination for a period of three years or more will be removed from the student register. Individuals who have been removed from the register will be required to re-register in order to undertake any further examinations.
From 1 June 2007 to 1 March 2011, an attempt bar operated for students who had failed four attempts at any Advanced Stage assessment. Students who were attempt barred between 1 June 2007 and 1 March 2011 may re-register for Advanced Stage assessments.
1 References to the number of permitted examination attempts relate to ICAEW’s rules for the achievement of the qualification. They do not relate to the conditions set by individual employers for their students under a training agreement.
5 Transitional arrangements
Transitional arrangements - number of attempts
New eligibility rules were introduced on 1 June 2007. They apply to any assessments, new or old, taken after that date (including the June 2007 Professional Stage and the July 2007 sitting of Advanced Stage).
A student is attempt-barred and cannot transfer to the new rules if:
Under the pre-2007 structure students must have completed all of the assessments within eight years from the date they registered as an independent student or from the first day of the training agreement (whichever was first).
The time bar rule was removed from 1 June 2007. Any student time barred between 1 January 2007 and 1 June 2007 may apply for a concession under transitional arrangements. See regulation 6 Concessions for further information.
ICAEW may, in exceptional circumstances, vary or waive the conditions of eligibility for the assessments.
A student can apply for a concession under the grounds that circumstances beyond their control prevent them from completing the assessments according to the regulations.
All such applications must be made in writing to ICAEW and must be supported by medical or other appropriate evidence.
7 Credit for prior learning
A Financial Accounting Top-Up assessment is available to AAT students in place of the full application module.
Eligibility will be determined on application.
8 Assessment entry
9 Assessment fees
Assessment fees are listed on our website at icaew.com/students.
Refunds are not normally given. Students absent from the paper-based assessments due to medical or other exceptional circumstances beyond their control may request a refund up to 28 days from the date of the assessment subject to submission of valid evidence.
Refunds may be subject to an administrative charge.
10 Assessment Venues
Each student will be required to show two forms of identification in the examination venue or e-assessment centre, at least one of which must contain an identifying photograph.
The following are accepted as photographic identification:
The following are accepted as signature identification:
If a student does not currently hold adequate means of identification they must obtain it before the assessment.
13 Prohibited materials
14 Permitted materials
ICAEW reserves the right to change, amend, remove or vary at any point the materials permitted in an assessment.
15 Permitted texts
There are no permitted texts for Professional Stage knowledge level assessments. All necessary information will be provided on screen.
Publications change on an annual basis and the website should be checked for updated details:
Audit and Assurance
Financial Accounting AAT Top-up
At Professional Stage, texts may be annotated ONLY to the extent of underlining, sidelining and highlighting.
Page tabs may be used but must not be written on.
For each assessment students may take only one copy of any permitted text listed.
Students may take an edition of the permitted text of a year other than the one listed (i.e. 2009 instead of 2008).
Assessments are set on the edition year listed above and any student taking a different edition does so at their own risk.
Students are advised to see section 17 Misconduct for further information.
16 Alternative assessment arrangements
20 Powers of variation