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Audit and Assurance

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Here are some resources you will find useful if you are studying for the Audit and Assurance exam.

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 overview

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.

Exam preparation

Syllabus

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. 

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.

Errata sheet Syllabus Student insights Exam support videos

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.

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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

Introduction to the Audit and Assurance exam webinar First Intuition tutor, Ryan Hill, introduces the Audit and Assurance exam with examples of the types of questions you may see, and explores how you can best prepare for your exam with a few key hints and tips on how to succeed.             
Introduction to the Audit and Assurance exam In this guide we will introduce you to the Audit and Assurance exam. We will cover what the Audit and Assurance exam is. what to expect when sitting the exam, common mistakes and how to prepare.
Retaking the Audit and Assurance exam In this guide we will cover how to prepare to retake the Audit and Assurance exams, including reviewing what went wrong and how to focus your revision.
Tips for success In this guide we introduce some tips for success to help you master the Audit and Assurance exam.
Library & Information Service We offer a range of services and resources to support chartered accountants in all aspects of their work. The Library is located at Chartered Accountants' Hall, but you don't need to visit in person to get the most from the service – we offer many resources online and are ready to answer your questions wherever you are.
caba It can be tough juggling your studies with work, planning for the future and finding time to unwind. That's where caba can help. caba is the occupational charity helping the ICAEW community thrive through everyday situations to exceptional life-changing circumstances.
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.

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