ACA assessment regulations
ACA assessment regulations - Effective from 1 June 2015 to 8 February 2016
- 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 Liability
- 16 Permitted texts
- 17 Alternative assessment arrangements
- 18 Misconduct
- 19 Results
- 20 Powers of variation
1 Introduction
This document provides the regulations for ICAEW Certificate Level, Professional Level and Advanced Level ACA assessments. These regulations supersede any previous versions. 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
This is referred to below as the ‘new structure’ as it relates to the version of the ACA qualification in operation from July 2013. The version of the ACA qualification in operation prior to this (between June 2007 and July 2013) is referred to below as the ‘old structure’. Certificate Level
These assesments are computer-based assessments (e-assessments) held at ICAEW approved centres Professional Level
These assessments are paper-based assessments held at examination venues and are available at four sessions per year in March, June, September and December. Advanced Level
These are paper-based assessments, sat in ICAEW examination venues at two sessions per year in July and November. Ethics Learning ProgrammeAn online based test forms part of the Ethics Learning Programme. |
3 Eligibility
To sit the Certificate Level, Professional Level and Advanced Level assessments, an applicant must be registered as a student with ICAEW. Students may register with ICAEW:
For further information on entry requirements see the ACA entry routes. |
Registered students may attempt the Certificate Level, Professional Level and Advanced Level Corporate Reporting and Strategic Business Management assessments at any point. A sStudent may not attempt the Case Study until they have attempted (or received credit for) all Certificate Level assessments, Professional Level assessments and the Advanced Level Corporate Reporting and Strategic Business Management assessments. A student can sit all three Advanced Level assessments at the same session (irrespective of the sitting order of these papers in that session) and still comply with this rule. A student may not attempt the Case Study until they have completed all but their last year of approved training by the end of the month in which the assessment is held unless authorised to attempt the examination earlier by the Executive Director, Learning & Professional Development. |
4 Number of attempts at the assessments
Students are permitted four attempts at each Certificate Level and Professional Level assessment1. There is no restriction on the number of attempts at the Advanced Level assessments or the online based Ethics Learning Programme test. 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 Certificate Level or Professional Level 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. 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). From 1 June 2007 to 1 March 2011, an attempt bar operated for students who had failed four attempts at any ACA assessment. Students who were attempt barred on any Advanced Level assessment between 1 June 2007 and 1 March 2011 may re-register for Advanced Level 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
Students registering or sitting an assessment for the first time after 1 July 2013 must sit examinations under the new structure outlined in section 2. Any student taking their first ICAEW ACA assessment after 1 July 2013 in the new structure is defined as having started on the new structure. A student beginning on the new structure may not take assessments from the old structure. A student beginning on the old structure (taking their first assessment prior to 1 July 2013) may:
Once a new structure paper is attempted a student may not revert back to the old structure equivalent. A student beginning on the old structure (taking their first assessment prior to 1 July 2013) must pass the new module of Business Planning: Taxation if they sit and pass both new structure papers of Corporate Reporting and Strategic Business Management. A student beginning on the old structure (taking their first assessment prior to 1 July 2013) cannot attempt the Case Study unless:
AttemptsStudents attempting the Financial Accounting and Reporting, Tax Compliance, and Business Planning: Taxation papers will have four attempts at each of these papers. Students registering for the first time after 1 July 2013 must complete the online based Ethics Learning Programme test or accredited equivalent. |
6 Concessions
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. A student who became attempt-barred after 1 July 2013 can make an application to the Committee for an additional examination attempt on the grounds that they have experienced exceptional circumstances. A student who became attempt-barred after 1 July 2013 can make an application to the Committee for an additional examination attempt on the grounds that they have experienced exceptional circumstances. 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
Students can apply for credit for Certificate Level and Professional Level assessments on the basis of prior learning experience(s).
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
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11 Conduct
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12 Identification
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:
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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
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14 Permitted materials
ICAEW reserves the right to change, amend, remove or vary at any point the materials permitted in an assessment. |
15 Liability
ICAEW will not be liable for any loss, theft or personal damage to any items brought into or left outside of the examination venue or e-assessment centre. All personal items are brought at the owner's own risk. |
16 Permitted texts
Certificate LevelThere are no permitted texts for Certificate Level assessments. All necessary information will be provided on screen. Professional Level excluding Business Planning: TaxationStudents may take certain publications only into the examination room. Publications change on an annual basis and the website should be checked at icaew.com for updated details: 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. 2014 instead of 2013). Assessments are set on the edition year listed and any student taking a different edition does so at their own risk. Advanced Level and Business Planning: Taxation
Students are advised to see section 18 Misconduct for further information. |
17 Alternative examination arrangements
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18 Misconduct
Engaging in any activity which is in breach of these regulations, or deemed to breach the intent of these regulations, will be considered as misconduct. Examples of this may include (but are not limited to):
Chief invigilators and administrators at e-assessment centres will report to ICAEW all cases of irregularity or misconduct at an assessment. They are empowered to stop the assessment of students who conduct themselves improperly. ICAEW reserves the right to contact a student's training office in relation to cases of misconduct. ICAEW will investigate any student suspected of involvement in any irregularity or misconduct. Where a case for misconduct is to be considered, the student will be notified and given opportunity to explain in writing the circumstances of the case. Where ICAEW believes a case of misconduct may exist this will be referred to ICAEW's Assessment Committee for investigation and potential disciplinary action. Disciplinary action may include setting the mark of an examination to zero, voiding the attempt or any other measure deemed appropriate by the Committee. Cases of misconduct may be referred to the Professional Conduct department and include additional disciplinary action. ICAEW reserves the right to withhold publication of the results of an assessment, and prevent further assessment attempts, of students 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. Details of ICAEW appeals procedures are available on our website at icaew.com/students. |
19 Results
Details on timings are available at icaew.com/students. ICAEW offers marks feedback and marks review services for paper-based assessments. Scripts and assessment materials submitted remain the property of ICAEW and will not be returned to candidates. ICAEW retains the right to use scripts and submitted materials for training and feedback purposes. |
20 Powers of variation
Subject to compliance with the Companies Act 2006 and appropriate consultation with the Financial Reporting Council, the Committee shall have the power to vary or waive the above regulations. |