ACA assessment regulations
ACA assessment regulations-Effective from 2 January 2017
(a)This document provides the regulations for ICAEW Certificate Level,Professional Level and Advanced Level ACA assessments.These regulations supersede any previous versions.
(b)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
(a)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’.
(i)Business and Finance
(vi)Principles of Taxation
(iii)Audit and Assurance
(iv)Financial Accounting and Reporting
(a)Financial Accounting and Reporting UK GAAP
(b)Financial Accounting and Reporting IFRS
(ii)Strategic Business Management
(e)Ethics Learning Programme
(i)Students must pass(or receive credit for)the online based test which forms part of the Ethics Learning Programme.
1.Students are required to pass one of the two Financial Accounting and Reporting assessments.
2.Students are required to pass one of the three Business Planning assessments.
(a)To sit the Certificate Level,Professional Level and Advanced Level assessments,an applicant must be registered as a student with ICAEW.
(b)Students may register with ICAEW:
(i)as a student in a training agreement
(ii)as an independent student.
For further information on entry requirements see the ACA entry routes.
(c)Registered students may attempt the Certificate Level,Professional Level and Advanced Level Corporate Reporting and Strategic Business Management assessments at any point.
(d)A student 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 assessments in that session)and still comply with this rule.
(e)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
(a)Students are permitted four attempts at each Certificate Level and Professional Level assessment 2 with the exception of the Business Planning and Financial Accounting and Reporting assessments.
(b)Students are permitted a combined maximum of four attempts across all three of the Business Planning assessments.An attempt at any Business Planning assessment will therefore count towards the maximum four attempts permitted at any Business Planning assessment.
(c)Students are permitted a combined maximum of four attempts across both of the Financial Accounting and Reporting assessments.An attempt at any Financial Accounting and Reporting assessment will therefore count towards the maximum four attempts permitted at any Financial Accounting and Reporting assessment.
(d)There is no restriction on the number of attempts at the Advanced Level assessments or the online based Ethics Learning Programme test.
(e)Students who fail a Business Planning assessment are permitted to retake any of the Business Planning assessments providing they have eligible attempts remaining at the Business Planning assessments.
(f)Students may not attempt an ACA assessment that they have already passed(or received credit against).
(g)Students may not attempt an alternative Business Planning assessment once they have passed(or received credit against)one of the Business Planning assessments.
(h)An assessment attempt is recorded when a student enters for and attends an individual assessment and has sight of the content of that assessment.
(i)When the following occurs it is not an attempt:
(i)the student enters for an assessment and is absent
(ii)the student enters for an assessment and withdraws prior to the assessment
(iii)an assessment cannot be completed and/or the result determined due to system failure or an exceptional event.
(j)Students will not be permitted,under any circumstances,to transfer assessment attempts from one assessment to another.
(k)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.
(l)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.
(m)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).
(n)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