How to order
Some permitted texts are available as part of a bundle that you will receive when you purchase your learning materials, while others will need to be purchased separately. You will need to visit the ICAEW Bookstore to purchase your learning materials and permitted texts. You should use your ICAEW account login details to access the ICAEW Bookshelf.
As the ICAEW learning materials are updated each year, please take care to refer to the correct year and editions for prices and ways to order.
What can I take into exams that require permitted texts?
For exams with permitted texts, you will have a tab in the exam that takes you to the publication. This can be opened alongside the question and answer and will have a search functionality. You will not be able to view any annotations you made prior to the exam.
The exams are set on the relevant permitted text we provide in the exam. Therefore, you must not bring any physical materials to the exam, including out of date versions of permitted texts.
What can I take into open book exams?
For open book exams, you will have a link to your ICAEW Bookshelf that will allow you to view all purchased learning materials. You can also take any relevant hard copy notes into the exam, subject to space restrictions.
Certificate Level
No permitted texts are available at Certificate Level
Professional Level
Permitted texts for Professional Level exams available until September 2026:
| Exam | Permitted text(s) | Open book | Cost (2025)* |
| Audit and Assurance | Auditing Standards for exams in 2025 | x | £113 |
| Financial Accounting and Reporting - UK GAAP | UK Accounting Standards and Company Law for exams in 2025 | x | £113 |
| Tax Compliance | Hardman’s Tax Rates and Tables 2024/2025 Edition 1 | x | £74 |
| Business Planning: Taxation | Hardman's Tax Rates and Tables 2024/2025 Edition 1 | ✓ | £74 |
| Business Planning: Banking | Auditing Standards 2025 Practice Note 19 2025 The IFRS® Accounting Standards - Required 1 January 2024. 3 Vols. IFRS® Sustainability Disclosure Standard June 2023 |
✓ | £81 |
| Business Planning: Insurance | Auditing Standards 2025 Practice Note 20 2025 The IFRS® Accounting Standards - Required 1 January 2024. 3 Vols. IFRS® Sustainability Disclosure Standard June 2023 |
✓ |
£81 |
| Financial Accounting and Reporting: IFRS | The IFRS® Accounting Standards - Required 1 January 2024. 3 Vols. IFRS® Sustainability Disclosure Standard June 2023 |
x | £176 |
| Business Strategy and Technology | x | x | £61 |
| Financial Management | x | x | £61 |
*Cost includes workbook and question banks.
Permitted texts for Next Generation Professional Level exams, available from March 2026:
| Exam | Permitted text(s) | Open book |
| Assurance Risk and Reporting | Standards and Guidance for Auditors for exams in 2026 The IFRS ® Accounting Standards – required 1 January 2025. 3 Vols IFRS ® Sustainability Disclosure Standards June 2023 |
x |
| Business and Digital Strategy | x | x |
| Corporate Financial Strategy | x | x |
| Corporate Reporting, Data and Assurance | Standards and Guidance for Auditors for exams in 2026 The IFRS ® Accounting Standards – required 1 January 2025. 3 Vols IFRS ® Sustainability Disclosure Standards June 2023 |
x |
| Fundamental Case Study | x | ✓ |
| Tax Compliance and Planning | Hardman's Tax Rates and Tables 2025/2026 Edition 1 |
x |
Costs for permitted texts for the Next Generation ACA exams will be available soon.
Advanced Level
All Advanced Level exams are open book. You will have a link to your ICAEW Bookshelf that will allow you to view all purchased learning materials and permitted texts.
Permitted texts for the Case Study exam (available until November 2026), Corporate Reporting exam (available until July 2027) and the Strategic Business Management exam (available until November 2027):
| Exam | Permitted text(s) | Open book | Cost (2025)* |
| Corporate Reporting | Auditing Standards for exams in 2025 The IFRS® Accounting Standards - Required 1 January 2024. 3 Vols. IFRS® Sustainability Disclosure Standard June 2023 |
✓ |
£111 |
| Strategic Business Management | The IFRS® Accounting Standards - Required 1 January 2024. 3 Vols. IFRS® Sustainability Disclosure Standard June 2023 |
✓ | £111 |
| Case Study | The IFRS® Accounting Standards - Required 1 January 2024. 3 Vols. IFRS® Sustainability Disclosure Standard June 2023 |
✓ | £111 |
*Cost includes workbooks and question banks for the Corporate Reporting and Strategic Business Management exams, as well as the walkthrough for the Case Study exam.
Permitted texts for the Next Generation Advanced Level exams (available from July 2027) will be available in 2026.
Transitional arrangements
We are currently refreshing our qualifications. Please make sure you refer to the transitional arrangements so that you can plan your studies effectively.
View transitional arrangements
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