ACA assessment regulations
ACA assessment regulations - Effective from 2 January 2017
- 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
(a) This document provides the regulations for ICAEW Certificate Level, Professional Level and Advanced Level ACA assessments. These regulations supersede any previous versions.
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’.
(b) Certificate Level
(c) Professional Level
(d) Advanced Level
(e) 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.
For further information on entry requirements see the ACA entry routes.
(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.
(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
(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:
(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.
5 Transitional arrangements
(a) Students who registered or sat an assessment for the first time after 1 July 2013 must sit examinations under the new structure outlined in section 2.
(b) 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.
(c) A student on the old structure (having taken their first assessment prior to 1 July 2013) may:
(d) Once a new structure assessment is attempted a student may not revert back to the old structure equivalent.
(e) A student on the old structure (having taken their first assessment prior to 1 July 2013) must pass one of the Business Planning assessments if they did not pass either Business Reporting or Business Change under the old structure.
(f) A student on the old structure (having taken their first assessment prior to 1 July 2013) cannot attempt the Case Study unless:
(g) Students registering for the first time after 1 July 2013 must complete the online based Ethics Learning Programme test or accredited equivalent.
(a) ICAEW may, in exceptional circumstances, vary or waive the conditions of eligibility for the assessments.
(b) 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.
(c) 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
(b) Applications for credit must be accompanied by the correct fee (details available on our website at icaew.com/students).
(c) Students may not apply for credit in any assessment that they have already attempted unless the student is eligible for credit of that assessment from an additional qualification they have gained since failing the assessment in question.
(d) Students must submit applications for credit at least 28 days before the closing date of the assessment session.
(e) For Certificate Level assessments, applicants must also allow 28 days for processing.
(f) Eligibility will be determined on application.
8 Assessment entry
(a) It is the responsibility of the student to enter for the assessment and adhere to any published closing dates for entry.
(b) Students may only enter assessments for which they are eligible.
(c) Late assessment entries are accepted at the discretion of ICAEW and may be subject to increased fees.
9 Assessment fees
(a) Assessment fees are listed on our website at icaew.com/students.
(b) Refunds are not normally given. Students absent from the Professional Level and Advanced Level assessments due to medical or other exceptional circumstances beyond their control may request a refund up to 14 days from the date of the assessment and this will be considered subject to submission of valid evidence obtained no earlier than the cancelation date for the exam session and no later than 2 days after the assessment.
10 Assessment Venues
(a) Students should arrive at assessment venues 30 minutes prior to the start of the assessment.
(c) Students arriving 30 minutes after a Professional Level or Advanced Level assessment has started will not be allowed in the examination room to sit that assessment.
Failure to comply with the following may be deemed to be misconduct:
(a) Students may not leave the examination venue centre during an assessment and return unless accompanied by an invigilator.
(d) Students must at all times follow the instructions of the invigilator.
(e) Students may bring food and drink to the examination venue for paper-based assessments only, provided that it will not cause a disturbance.
(f) Students may only submit their answers on the materials provided by ICAEW.
(g) Students must stop writing or typing immediately when instructed by invigilators.
(h) All materials prohibited under regulation 13 must be placed with any bags away from the student’s desk and all mobile phones, smart phones, pagers, laptops, e-readers, tablets or any other device capable of transmitting, storing or receiving information must be turned off during an assessment.
(i) Students may not remove materials provided at the examination venue unless instructed otherwise.
(j) If a student is ill or suffers from any other circumstance that may affect performance during the assessment they should report this to the chief invigilator or e-assessment centre administrator.
(a) Each student will be required to show two forms of identification in the examination venue, at least one of which must contain an identifying photograph.
(b) The following are accepted as photographic identification:
(c) The following are accepted as signature identification:
(d) If a student does not currently hold adequate means of identification they must obtain it before the assessment.
13 Prohibited materials
(a) The following equipment is not permitted to be used by students during any assessment unless provided by ICAEW:
14 Permitted materials
(a) Students are provided with appropriate writing paper for each paper-based assessment being taken.
(b) Assessment-specific materials are provided for each assessment at the assessment venue.
(c) For paper-based assessments all answers must be submitted in black ball point pen, which students must provide. ICAEW does not recommend use of correction fluid
(d) Calculators may be used in the examination venue for Professional Level and Advanced Level assessments. A financial or scientific calculator may be used, provided it is not in contravention with regulation 13(h). Calculators must be silent and non-mains operated.
(e) From 1 January 2019, students will be required to bring their own calculator to Certificate Level exams from an approved list. No other makes or models will be permitted. An on screen calculator will also be provided.
(f) ICAEW reserves the right to change, amend, remove or vary at any point the materials permitted in an assessment.
(a) ICAEW will not be liable for any loss, theft or personal damage to any items brought into or left outside of the examination venue.
16 Permitted texts
(a) Certificate Level
(b) Professional Level excluding Business Planning assessments
(c) Advanced Level and Business Planning assessments
(d) Students are advised to see section 18 Misconduct for further information.
17 Access arrangements for examinations
(b) Candidates are able to request alternative access due to short-term or long-term indispositions.
(c) Applications must meet the relevant deadlines as laid out in the Access Arrangements for Examinations policy.
(d) Students who have been granted access arrangements must inform ICAEW immediately if the circumstances related to their access arrangements change prior to the sitting of the examination in question.
(e) Students who are no longer eligible for access arrangements due to a change in their circumstances will be deemed to have committed misconduct should they continue to sit an examination under those access arrangements.
(a) 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.
(b) Chief invigilators and administrators at 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.
(d) 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.
(e) 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.
(f) 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.
(a) Results for Certificate Level assessments will normally be available 24 hours following completion of the e-assessment.
(b) Results for Professional Level and Advanced Level assessments will be available by email, text message and on ICAEW student website.
(c) Details on timings are available at icaew.com/students.
(d) ICAEW offers marks feedback and marks review services for Professional Level and Advanced Level assessments.
(e) Answers 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.