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• Benefits of membership

Gain access to world-leading information resources, guidance and local networks.

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• Becoming a member

98% of the best global brands rely on ICAEW Chartered Accountants.

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Your membership subscription enables ICAEW to provide support to members.

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Member rewards.

Take advantage of the range of value added or discounted member benefits.

• Member rewards – More from your membership
• Technical and ethics support
• Support throughout your career

Information and resources for every stage of your career.

From software start-ups to high-flying airlines and high street banks, 98% of the best global brands rely on ICAEW Chartered Accountants. A career as an ICAEW Chartered Accountant means the opportunity to work in any organisation, in any sector, whatever your ambitions.

Everything you need to know about ICAEW annual membership fees, community and faculty subscriptions, eligibility for reduced rates and details of how you can pay.

Membership administration

Welcome to the ICAEW members area: your portal to members'-only content, offers, discounts, regulations and membership information.

• Membership regulations

Members are required to supply certain information to the members’ registrar and to pay annual fees and subscriptions. These matters are governed by regulations.

• Continuing Professional Development (CPD)

Continuing Professional Development (CPD) is an integral part of being a successful ICAEW Chartered Accountant.

The ICAEW Chartered Accountant qualification, the ACA, is one of the most advanced learning and professional development programmes available. It is valued around the world in business, practice and the public sector.

ACA for employers

Train the next generation of chartered accountants in your business or organisation. Discover how your organisation can attract, train and retain the best accountancy talent, how to become authorised to offer ACA training and the support and guidance on offer if you are already providing training.

Digital learning materials via BibliU

All ACA, ICAEW CFAB and Level 4 apprenticeship learning materials are now digital only. Read our guide on how to access your learning materials on the ICAEW Bookshelf using the BibliU app or through your browser.

• Find out more

Take a look at ICAEW training films

Focusing on professional scepticism, ethics and everyday business challenges, our training films are used by firms and companies around the world to support their in-house training and business development teams.

• Next Generation ACA

The role of the accountant is changing. To ensure ICAEW Chartered Accountants are prepared for the future, we will be introducing changes to our qualifications from September 2025.

Attract and retain the next generation of accounting and finance professionals with our world-leading accountancy qualifications. Become authorised to offer ACA training and help your business stay ahead.

CPD guidance and help

Continuing Professional Development (CPD) is an integral part of being a successful ICAEW Chartered Accountant. Find support on ICAEW's CPD requirements and access resources to help your professional development.

ICAEW flagship events

ICAEW boasts an extensive portfolio of industry-leading conferences. These flagship events offer the opportunity to hear from and interact with all the key players in the industry. Find out what's coming up.

Leadership Development Programmes

ICAEW Academy’s in-depth leadership development programmes take a holistic approach to combine insightful mentoring or coaching, to exclusive events, peer learning groups and workshops. Catering for those significant transitions in your career, these leadership development programmes are instrumental to achieving your ambitions or fulfilling your succession planning goals.

Specialist Qualifications and eLearning

Whatever future path you choose, ICAEW will support the development and acceleration of your career at each stage to enhance your career.

Why a career in chartered accountancy?

If you think chartered accountants spend their lives confined to their desks, then think again. They are sitting on the boards of multinational companies, testifying in court and advising governments, as well as supporting charities and businesses from every industry all over the world.

• Why chartered accountancy

Search for qualified ACA jobs

Matching highly skilled ICAEW members with attractive organisations seeking talented accountancy and finance professionals.

Volunteering roles

Helping skilled and in-demand chartered accountants give back and strengthen not-for-profit sector with currently over 2,300 organisations posting a variety of volunteering roles with ICAEW.

• Search for volunteer roles
• Get ahead by volunteering

Advertise with ICAEW

From as little as £495, access to a pool of highly qualified and ambitious ACA qualified members with searchable CVs.

• Start your career

Explore a career that opens doors into any industry and where your passions are. ICAEW Chartered Accountants are supporting economies, businesses and initiatives worldwide. Want to join the ICAEW Community?

Qualified ACA careers

Find Accountancy and Finance Jobs

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Find Voluntary roles

While you pursue the most interesting and rewarding opportunities at every stage of your career, we’re here to offer you support whatever stage you are or wherever you are in the world and in whichever sector you have chosen to work.

• ACA students

"How to guides" for ACA students

• ACA student guide
• How to book an exam
• How to apply for credit for prior learning (CPL)

Exam resources

Here are some resources you will find useful while you study for the ACA qualification.

• Certificate Level
• Professional Level
• Advanced Level

Digital learning materials

All ACA learning materials are now digital only. Read our guide on how to access your learning materials on the ICAEW Bookshelf via the BibliU app, or through your browser.

• Read the guide

My online training file

Once you are registered as an ACA student, you'll be able to access your training file to log your progress throughout ACA training.

• Access your training file
• Student Insights

Fresh insights, innovative ideas and an inside look at the lives and careers of our ICAEW students and members.

• Read the latest articles

System status checks

• Getting started

Welcome to ICAEW! We have pulled together a selection of resources to help you get started with your ACA training, including our popular 'How To' series, which offers step-by-step guidance on everything from registering as an ACA student and applying for CPL, to using your online training file.

Credit for prior learning (CPL)

'Credit for prior learning' or 'CPL' is our term for exemptions. If you have an accounting or business related degree or a professional accountancy qualification you may apply for credit/exemption against an ICAEW exam module.

Apply for exams

What you need to know in order to apply for the ACA exams.

The ACA qualification has 15 modules over three levels. They are designed to complement the practical experience you will be gaining in the workplace. They will also enable you to gain in-depth knowledge across a broad range of topics in accountancy, finance and business. Here are some useful resources while you study.

• Exam results

You will receive your results for all Certificate Level exams, the day after you take the exam and usually five weeks after a Professional and Advanced Level exam session has taken place. Access your latest and archived exam results here.

Training agreement

Putting your theory work into practice is essential to complete your ACA training.

Student support and benefits

We are here to support you throughout your ACA journey. We have a range of resources and services on offer for you to unwrap, from exam resources, to student events and discount cards. Make sure you take advantage of the wealth of exclusive benefits available to you, all year round.

• Applying for membership

The ACA will open doors to limitless opportunities in all areas of accountancy, business and finance anywhere in the world. ICAEW Chartered Accountants work at the highest levels as finance directors, CEOs and partners of some of the world’s largest organisations.

• ACA training FAQs

Do you have a question about the ACA training? Then look no further. Here, you can find answers to frequently asked questions relating to the ACA qualification and training. Find out more about each of the integrated components of the ACA, as well as more information on the syllabus, your training agreement, ICAEW’s rules and regulations and much more.

• Anti-money laundering

Guidance and resources to help members comply with their legal and professional responsibilities around AML.

Technical releases

ICAEW Technical Releases are a source of good practice guidance on technical and practice issues relevant to ICAEW Chartered Accountants and other finance professionals.

• ICAEW Technical Releases
• Thought leadership

ICAEW's Thought Leadership reports provide clarity and insight on the current and future challenges to the accountancy profession. Our charitable trusts also provide funding for academic research into accountancy.

• Academic research funding

Technical Advisory Services helpsheets

Practical, technical and ethical guidance highlighting the most important issues for members, whether in practice or in business.

• ICAEW Technical Advisory Services helpsheets

Bloomsbury – free for eligible firms

In partnership with Bloomsbury Professional, ICAEW have provided eligible firms with free access to Bloomsbury’s comprehensive online library of around 80 titles from leading tax and accounting subject matter experts.

• Bloomsbury Accounting and Tax Service

Country resources

Our resources by country provide access to intelligence on over 170 countries and territories including economic forecasts, guides to doing business and information on the tax climate in each jurisdiction.

Industries and sectors

Thought leadership, technical resources and professional guidance to support the professional development of members working in specific industries and sectors.

Audit and Assurance

View a range of practical resources on auditing and assurance, arranged by theme, including ISA specific guidance, subject area and sector specific assurance.

The most up-to-date thought leadership, insights, technical resources and professional guidance to support ICAEW members working in and with industry with their professional development.

• Corporate Finance

Companies, advisers and investors making decisions about creating, developing and acquiring businesses – and the wide range of advisory careers that require this specialist professional expertise.

• Corporate governance

Corporate governance is the system by which companies are directed and controlled. Find out more about corporate governance principles, codes and reports, Board subcommittees, roles and responsibilities and shareholder relations. Corporate governance involves balancing the interests of a company’s many stakeholders, such as shareholders, employees, management, customers, suppliers, financiers and the community. Getting governance right is essential to build public trust in companies.

Corporate reporting

View a range of practical resources on UK GAAP, IFRS, UK regulation for company accounts and non-financial reporting. Plus find out more about the ICAEW Corporate Reporting Faculty.

Expert analysis on the latest national and international economic issues and trends, and interviews with prominent voices across the finance industry, alongside data on the state of the economy.

• Financial Services

View articles and resources on the financial services sector.

• Practice resources

For ICAEW's members in practice, this area brings together the most up-to-date thought leadership, technical resources and professional guidance to help you in your professional life.

Public Sector

Many ICAEW members work in or with the public sector to deliver public priorities and strong public finances. ICAEW acts in the public interest to support strong financial leadership and better financial management across the public sector – featuring transparency, accountability, governance and ethics – to ensure that public money is spent wisely and that public finances are sustainable.

Sustainability and climate change

Sustainability describes a world that does not live by eating into its capital, whether natural, economic or social. Members in practice, in business and private individuals all have a role to play if sustainability goals are to be met. The work being undertaken by ICAEW in this area is to change behaviour to drive sustainable outcomes.

The Tax area has information and guidance on technical and practical tax matters. There are links to events, the latest tax news and the Tax Faculty’s publications, including helpsheets, webinars and Tax representations.

Keep up-to-date with tech issues and developments, including artificial intelligence (AI), blockchain, big data, and cyber security.

Trust & Ethics

Guidance and resources on key issues, including economic crime, business law, better regulation and ethics. Read through ICAEW’s Code of Ethics and supporting information.

Communities

ICAEW Communities

Information, guidance and networking opportunities on industry sectors, professional specialisms and at various stages throughout your career. Free for ICAEW members and students.

• Discover a new community

ICAEW Faculties

The accountancy profession is facing change and uncertainty. The ICAEW Faculties can help by providing you with timely and relevant support.

• Choose to join any of the faculties

UK groups and societies

We have teams on the ground in: East of England, the Midlands, London and South East, Northern, South West, Yorkshire and Humberside, Wales and Scotland.

• Access your UK region
• Worldwide support and services

Support and services we offer our members in Africa, America, Canada, the Caribbean, Europe, Greater China, the Middle East, Oceania and South East Asia.

• Discover our services

ICAEW Faculties are 'centres of technical excellence', strongly committed to enhancing your professional development and helping you to meet your CPD requirements every year. They offer exclusive content, events and webinars, customised for your sector - which you should be able to easily record, when the time comes for the completion of your CPD declaration. Our offering isn't exclusive to Institute members. As a faculty member, the same resources are available to you to ensure you stay ahead of the competition.

Communities by industry / sector

Communities by life stage and workplace, communities by professional specialism, local groups and societies.

We aim to support you wherever in the world you work. Our regional offices and network of volunteers run events and provide access to local accounting updates in major finance centres around the globe.

• Economy explainers

ICAEW experts offer simple guides to help understand the technical, economic jargon that is discussed when talking about public finances and the economy.

Insights pulls together the best opinion, analysis, interviews, videos and podcasts on the key issues affecting accountancy and business.

• See the latest insights

ICAEW podcasts

ICAEW produces two podcast series that count towards your CPD: Accountancy Insights for news from across the profession, and The Tax Track for specialist analysis from the ICAEW Tax Faculty.

Professional development and skills

With new requirements on ICAEW members for continuing professional development, we bring together resources to support you through the changes and look at the skills accountants need for the future.

• Visit the hub
• Diversity and Inclusion

Diversity and inclusion is a key pillar of ICAEW's strategy. Discover the latest insights on equality, diversity and inclusion. You can also join our Diversity & Inclusion Community.

• Find out more on our hub
• Join the community

Insights specials

A listing of one-off Insights specials that focus on a particular subject, interviewing the key people, identifying developing trends and examining the underlying issues.

Top podcasts

Insights by topic.

ICAEW Regulation

• Regulatory News

View the latest regulatory updates and guidance and subscribe to our monthly newsletter, Regulatory & Conduct News.

• Regulatory Consultations

Strengthening trust in the profession

Our role as a world-leading improvement regulator is to strengthen trust and protect the public. We do this by enabling, evaluating and enforcing the highest standards in the profession. 

Regulatory applications

Find out how you can become authorised by ICAEW as a regulated firm. 

ICAEW codes and regulations

Professional conduct and complaints, statutory regulated services overseen by icaew, regulations for icaew practice members and firms, additional guidance and support, popular search results.

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These can be found in exam resources .

All exam dates and deadlines are on the exam applications page. See exam dates and deadlines .

Costs can be found on the exam applications page. See exam entry fees .

• Guidance on how to apply for a Certificate Level exam
• View the how to book an exam guide for all Professional and Advanced Level exams

Exam centres are available around the world.You will be able to select the location of your exam during the application process.

• Guidance on where you can sit a Certificate Level exam
• For guidance on how to book the location of your Professional or Advanced Level exam, see the how to book an exam guide

Yes, with the exception of the Advanced Stage Level Case Study. You will not be able to attempt the Case Study until you have taken (or received credit for) all the other modules. You will also need to be in the final year of your training agreement.

For all questions relating to credit for prior learning, see credit for prior learning FAQs . You can also view the how to apply for credit for prior learning guide .

For all questions relating to independent students, see independent student FAQs .

Please check the instructions to candidates on the exam application page for details on the current requirements for identification in each type of ICAEW Professional and Advanced Level exam (see  Instructions to candidates ).

For Certificate Level exams, you need to take two pieces of identity to the exam centre:

• one must contain your photograph and your signature (for example, a current passport or photographic driving licence); and
• the other form of identity must contain your signature (for example, credit card or any of the above).

In addition, when you arrive at the exam centre and at the start of the check in process, you will be asked to provide a digital signature. This helps us to identify you and also confirms that you agree with all the candidate rules. A high-quality digital photo will also be taken, using image-quality intelligence software to produce a standardised passport-style photo that meets rigorous quality standards. The invigilator will then compare your signature and photo with your ID and previous exam data. All student data will be securely stored and protected by Pearson VUE in line with GDPR.

ICAEW regulations allow four attempts at each Certificate Level and Professional Level exam ( with the exception of the Business Planning and Financial Accounting and Reporting assessments ), and an unlimited number of attempts at the Advanced Level exams. However, if you are in an ACA training agreement, your employer who may advise you on how many exam attempts they are prepared to support. So do check with your employer.

We recommend that you read the ACA assessment regulations or contact the student support team on +44 (0)1908 248 250, if you have any questions.

You must ensure that you are fully prepared for any exam you sit. While ICAEW regulations currently allow for a maximum of four exam attempts at each Certificate and  Professional Level module and an unlimited number of attempts at each of the Advanced Level exams, do check with your employer regarding the number of attempts that they will allow.

At Certificate and Professional Level, if you fail the same module four times, ICAEW regulations state that you may not take any further ACA exams.

If you do not attend an exam, you will be marked as absent. If you attend the exam hall and start the exam (ie, see any of the exam questions) then this will be counted as an attempt and you will receive a mark of zero against that attempt.

Information on how to cancel an exam, what to do if you are seeking exam disruption appeal  (eg, if you could not attend the exam because of special circumstances such as you were ill in hospital) are on the exam applications page. See cancelling an exam application and exam disruption appeal .

If you attend the exam hall, start the exam and view exam questions but don't answer any of the exam questions, this will be counted as an attempt and you will receive a mark of zero against that attempt.

If you walk out of the exam before the end of the exam session (eg, with 20 minutes exam time still remaining), then this will be counted as an attempt. You then have the option to have the attempt counted as a zero or to have the examiner mark the work you have done up to that point. In either case, it is still counted as an attempt.

We do not recommend that you leave the exam before the end of that exam session.

To see what is counted as an exam attempt, please see the  ACA assessment regulations .

Yes, but it is not advisable. You should always make the most of the time that is given to you – use the time to check any calculations you have made, re-read your answers – it may be the difference between a pass and a fail!

You can withdraw from an exam at any time to ensure you are not recorded as absent. However, whether you get a refund will depend on when you request to withdraw.

During the exam session booking window

Only during the exam session booking window can any modifications be made to a student’s application including withdrawing, amending the exam(s) selected, changing the exam centre or moving to remote invigilation. Once the exam session booking window closes no further amendments can be made.

Students can withdraw during the exam session booking window, by going online to their exam application and select the modifying application option. When withdrawing during the exam session booking window students will be refunded their exam fee. Refunds are issued back to the original payment method within 20 working days of the booking window closing date.

ICAEW are unable to defer an exam or hold a credit on a student’s account. A student will need to apply again at the next available session.

After the exam session booking window closing date

Students do not need to notify ICAEW if they are unable to attend their exam(s).

If a student is unable to attend their exam(s) and wishes to be considered for a refund, evidence will need to be submitted via the online training file within 7 days of the examination date.

Refunds will only be considered with the following evidence:

• Illness - appropriate medical evidence from a qualified medical doctor obtained and dated no later than 48 hours after the examination date
• Bereavement - a copy of the death certificate of the family member. A family member would be mother, father, spouse or partner, child

If a refund is granted this will be provided back to the original payment method 20 working days after the exam date.

Please note that if you withdraw from an exam (with or without refund), your application will not be transferred automatically to the next exam session and you must apply again as normal for any future sessions.

If you need to change the exam or centre you have chosen for a Professional or Advanced Level exam session, you can amend your application online up to the deadline. No amendments can be made after the exam entry deadline.

Make sure that you are aware of all exam key dates and deadlines , as listed above.

No. You are not automatically entered into the next exam sitting. You will need to apply for that exam at a future exam sitting.

Before the exam : if you are really feeling very unwell before the exam, we suggest you do not sit that exam. A refund may be possible if you supply medical evidence.  See cancelling an exam application .

During the exam : if you feel that your performance in an exam has been adversely affected by illness, you can apply for exam disruption appeal to have this taken into consideration. Please note that it is your responsibility to fully read and understand the exam disruption appeal process before you sit an exam.  See exam disruption appeal .

Please see this guidance  for details on which circumstances are considered, how to apply, and important deadlines. If you have any questions about access arrangements please submit your enquiry at my.icaew.com/examsonline

If you need to change the exam or centre you have applied for within a Professional or Advanced Level exam session, you can amend your application online up to the closing date. After this date no further amendments to centre or module can be made.

If you wish to withdraw between the closing date and cancellation date, you can do this by emailing [email protected] . For further information, please refer to the exam dates and deadlines page of our website.

You are required to bring your own calculator to Certificate Level exams from an approved list. No other makes or models will be permitted.

• View the approved list

You can buy a calculator from  www.mantonoffice.co.uk , or from a supplier of your choice.

There is also an on-screen calculator. You can practise using the online calculator in advance of the exam by trying the sample exams. View the sample exams in your dedicated exam resources area of our website which you can access as an ICAEW CFAB student, Level 4 Accounting Technician apprenticeship student or ACA Certificate Level student.

You are allowed to take your own calculator into the exam room for Professional and Advanced Level exams. However, please note that your calculator must not be capable of being programmed to hold alphabetical or numerical data and/or formulae or capable of automatically computing net present value (NPV) or internal rate of return (IRR).

The learning materials are extensively updated each year in line with syllabus changes and technical updates. Therefore, we recommend that you always use the latest edition. We cannot be held responsible for you answering an exam question incorrectly based on information you may have learnt from old learning materials.

Certificate Level exam results are only available online. You can access these on the exams results page.

Register to receive your exam results by text message as part of the online exam application process or using the results notification link of the online exam applications system. The deadline for applications for receiving results this way is 17.00 (UK time) on the Friday before the results are released.

Via your online training file

View your exam results via the Examinations tab in your  online training file .

By telephone

You can call the student support team on +44 (0)1908 248 250 from 12:00-17:30 (UK time) on results release day.

We do not re-mark. However, you can apply for an ‘exams admin check’. This is not a re-mark, but it is a complete check across all the processes involved in reaching your result. See Exam admin check for more details, including deadlines, costs and how to apply.

Yes. Marks feedback is available for any failed written paper, and you may request marks feedback for up to 12 months from the date of the exam.

See marks feedback more details including deadlines, application form and costs.

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.

No. All exams are computer-based, a paper-based exam is no longer available. The exam software provides the necessary functionality to produce answers to the exam requirements and encourages you to produce well-structured responses and to show all workings as would be expected of a report prepared for a client.

If we have not met your expectations either fully, or in part, we would welcome hearing from you so that we can make appropriate improvements or where needed, investigate an issue so we can resolve it. Please fill out the below form and one of our Student Support team will be in touch.

• Complete the form

(This form does not replace the exam disruption appeal process  should you wish to apply for that.)

No, this is not supported by our system. The exam software is designed to fit onto one screen. The various areas of the exam can be resized to suit the exam and the equipment you are using.

We have recorded this video to demonstrate :

Watch video here

• Can you mark the spreadsheet area? No, the spreadsheet area is not marked. We expect candidates to produce a well -structured response in the word processing and to show all workings as would be expected in a report prepared for a client.

We use spreadsheet software embedded into the exam software . We need to keep the exam s secure , which is why we don’t use ext ernal software like Microsoft Excel.

The spreadsheet in the exam software has most of the functionality of Excel except for a few commands that are used for the browser. All the for mulae and commands needed to answer the questions are available for you to use . You should practice in the ICAEW software to ensure you are familiar with its functionality .

• What affects the speed of the exam software? The exams are reliant on the internet and there are lots of factors that can affect the broadband speed. We have minimum requirements that we ensure our centres meet and all candidates taking their exams remotely are encouraged to check the technical specifications before each exam. 

When taking exams in a centre, we use a secure, locked down software. When the data analytics software is opened in this browser, it shows as a floating window over the exam. You should use the Alt+Tab keys to toggle between it and the exam rather than using the X to close it down and reopening every time you need to use it.  We have recorded this video to demonstrate: 

https://youtu.be/Fefw9mdZCzY?si=_c9HUoChZ0LB_8I8  

• How do I add text below a table in the word processing area? Press the down arrow in any of the cells on the bottom row to get out of the table. This will allow you to type or add another table if required. You should practice in the ICAEW software to ensure you are familiar with its functionality 
• How do I reduce the number of decimal places in the spreadsheet? The spreadsheet is set to General format so that different types of information can be added. Some formulae such as division automatically default to a different number of decimal places than others. If this is not desired, the candidate has the choice to change the cell/s to Number format (which is defaulted to two decimal places) or click the Decrease Decimal Places button until the desired number is showing. 

Student support team

The student support team is here to help. We recommend that you contact us via our Live Chat or chatbot Mia first. Our telephone support line is open 9-5 Monday - Friday exc. Wednesday 10-5 (UK time) Closed - UK statutory & public holidays.

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Jag's Journey

Sharing my life experiences including the Associate Chartered Accountant (ACA) qualification

ICAEW Case Study Made Easy – How to Pass ACA Case Study

What was my first impression of the ICAEW Case Study? Weird. This exam is completely different to the 14 ACA exams prior which actually have new content to learn. The ICAEW Case Study was completely unknown to me until I came to study for this exam. It was not really an exam that was spoken about at all beforehand. For this reason, I have written this blog to give others an insight into the ICAEW Case Study exam with tips to pass . If you would like to know how much preparation is needed for the ICAEW Case Study, click here .

I will also share a few of my ‘ help sheets ‘ for free to those of you who have kindly joined my journey. These sheets can be tailored to your ICAEW case study, printed out and taken into your exam as it is open book. It isn’t too late – join now! You will receive these within three/four days of joining at 6pm (UK).

Check out my  YouTube video  if you would prefer watching to reading!

Table of Contents

Introduction to the icaew case study, icaew case study materials, icaew case study exam format, executive summary, requirement 1, requirement 2, requirement 3, different ways to fail the icaew case study exam, icaew case study marking key and timings, make it easy.

To reiterate, there is no new content that you need to learn to pass the ICAEW Case Study. Passing this exam is more skills based than anything. According to ICAEW , students need to demonstrate they “ can provide advice on complex business issues in the form of a written report “. In order to do so, you will have to analyse both financial and non-financial data as well as portray ethical awareness to form conclusions and recommendations.

In terms of difficulty , the calculations involved are quite basic such as percentage change and there is minimal technical knowledge required. You will even already know roughly 40% of the exam that is going to come up. The remaining 60% is somewhat predictable too based on the case study information you are given.

If you are reading about the ICAEW Case Study for the first time, you are probably thinking “ this is great! “. I know I was. However, hold your horses as you might start to smile slightly less as you continue to read on.

The way the ICAEW Case Study works is that prior to the exam (roughly a month before I think it was) you should get sent the Advanced information (AI) . This is 40-50 pages of information – it is everything we need to know about the client before the current financial year. Do not worry about researching the industry outside of the AI as there is plenty of information including prior year financial statements and a few news articles within this. My case study was during COVID-19 and there were not many extra marks available regarding this.

Using this AI, you can really get to know the fictional client. You should understand the history of the company, the products the client sells, the pricing, competitors, opportunities, etc. Furthermore, you can perform a SWOT analysis, PESTEL analysis and all sorts.

The surprise aspect of the ICAEW Case Study comes in the exam where you will get 10-15 pages of new information. However, this information is unlikely to be a total surprise as the AI will point towards this. For example, my ICAEW Case Study was about a magazine company. The AI mentioned the possibilities of exploring different consumer markets, different prices for magazines, a different type of magazine, etc. In the exam, out of all of these options price changes was one of the questions which came up so I was somewhat prepared.

The way I see it is that the AI is historical and the exam information is like meeting with your client for a new financial year and they update you on how it went. You will get the latest financial statements, hear of actual potential strategies and opportunities as well as get provided some newer news articles.

Every ICAEW Case Study will have the same exam format as follows:

For more information regarding each of these key exam areas, see the tabs below. As this is a report, your ES and requirements will need to be numbered throughout. My ‘help sheet’ will assist with this.

This first thing to do before even reading the exam question is to start the executive summary. You will need to address the external report to the client from your accountancy firm as per the Case Study. Following this, you should also write a disclaimer regarding liability. Doing this will get you a tick in the overall assessment criteria and my ‘help sheet’ has this all set out.

The purpose of the ES is to provide a balanced summary of all the three requirements. If someone did not have the time to read your full report, they should be able to pull out all the key information from this executive summary. The ES is standard for any ICAEW Case Study exam and is part of the 40% where you know what will come up.

You cannot simply copy and paste the conclusions from your requirements otherwise you will not get any marks . This could also result in you failing, see below. The ES needs to be slightly more detailed than the conclusion.

The ES is on a separate tab in the ICAEW software to the requirements so there would be a fair bit of flicking back and forth between the tabs to do this properly. The way I went about doing this was copying each of my requirement answers into sticky notes/comments on the exam exhibits. I would then paste these into the ES, remove less important information and reword parts to ensure I gained marks.

Timing is key in this exam so I would recommend to avoid leaving the ES until the end. Write it up after each requirement when the points are fresh in your mind.

Requirement 1 is part of that 40% where you know what question will come up. There is a small part of this requirement that is unknown but using the case study you can form an educated guess for what might come up.

The first thing you will need to do for every requirement is to create an appendix . These will be fairly basic calculations using information from the exhibits. Requirement 1 is all around financial statement analysis , in particular financial performance.

You already have the financial statements for the year prior to the exam statements in the AI. This will be used for the YOY comparison which is essentially what this R1 appendix is. You will need to have a movement column (£) and a % change column.

The software can be a pain when it comes to this requirement. This is because once you have produced the appendix, you will need to discuss the movements in the year and explain why this has happened using information in the exhibits. Again, this is fairly predictable and you can for example prepare reasons for increase/decrease in revenue beforehand. However, given the software you would need to keep scrolling up and down to see the numbers.

This is why my ‘ help sheets ‘ are useful as one addresses this issue. See a preview below. I took this in with me printed out as part of my open book file. As I was populating the appendix in the software I was writing all the numbers out too. This prevents having to scroll constantly and if you practice, it will save you more time than it wastes.

The less obvious aspect of this requirement will relate to a proposed financial adjustment. For example, a stock write off, bad debt issue, to do with cash flow or more. Do not worry too much as the AI will hint towards the potential issues.

As stated in requirement 1, you will need to produce an appendix made of fairly straightforward calculations. This should be the calculations behind evaluating a potential strategy or opportunity. For me, this was the potential revenue for different magazine pricing strategies. This was somewhat predictable so I had practiced calculations beforehand.

The rest of requirement 2 tends to have the same structure :

• Is the strategy or opportunity is worthwhile given your numbers?
• The assumptions would then need to be assessed. There will be benchmarks given in the AI and in the exam which you can compare these assumptions to.
• Commercial and ethical considerations based on the exam information would be made. For example, does this strategy align with the client’s values as per the AI.
• Conclusions and recommendations would need to be made.

Always state “any changes in the assumptions will affect the results of the model” for any ICAEW case study – it is an easy, guaranteed mark!

The shortest appendix will be needed for this requirement. It should be a few simple calculations to assess a potential strategy or opportunity. In all honesty, sometimes the lines can get slightly blurred between what could come up in requirement 2 or requirement 3.

As with 2, requirement 3 has roughly the same structure from ICAEW Case Study to Case Study:

• Financial impact using these calculations
• Strategic and operational issues
• Business trust and ethical issues
• Conclusions and recommendations

The recommendations can be quite straightforward such as carrying out market research. If there is another company involved, carry out due diligence on them.

Within all requirements , wider business context points are required to be sprinkled in throughout. These can be gathered from the AI and prepared beforehand but then ensure to add them in where relevant.

This is probably the most horrible aspect of the ICAEW Case Study. Either this or the fact that it is 4 hours long. What surprised me is that you can still fail this exam even if you achieve the actual pass mark. Yes, you read that correctly. Even if you reach the 50% pass mark, you can be failed for any of the other reasons outlined below .

• As mentioned, achieving less than the 50% pass mark.
• For not having complete coverage of the requirements – for example, if you scored 100% on R1 and R2 but then 0% on R3 or have a missing ES this would be seen as an incomplete report and you will fail. This is why time management in this exam is crucial which I touch on later and the ‘help sheet’ should help with.
• Achieving less than 50% in each individual requirement and being deemed insufficiently competent often. Not only do you need 50% overall but you need to pretty much be passing each requirement. You really need to show you can produce a strong report here.
• Missing out parts of requirements across the ICAEW Case Study. If you score above 50% in all requirements but have missed out 4-5 skills assessment boxes, you will fail. There cannot be gaps in the report. A fail could also be for writing poor conclusions and recommendations throughout.

Essentially, the examiner wants to see that you can write a complete report properly. If you do not do as ICAEW say in this exam you will be punished and you will fail.

I could honestly spend a very long time talking through the marking key. However, I do not want to get too bogged down with this in this blog. You will go through this in a LOT of detail once studying for this exam. I will therefore cover this at a high level. If you want further details about the ACA ICAEW Case Study marking key, click here where I have delved into this much more.

The main thing to know is that there are skilled assessment boxes (total of 40): ES (6); each of the three requirement (11); and one final box for the overall assessment criteria. The mark per each box is 0-6 so the maximum mark is 240 for this exam (40 x 6). Each box will have six points/’diamonds’ that need to be made. For example, one point/’diamond’ is stating revenue increased by x amount/(y %) based on the case study numbers. This will make more sense once you start studying for ICAEW Case Study.

From the table above you can see you do not benefit for hitting six points/’diamonds’ rather than four. You waste time but then it is difficult to know whether a point you make is in the skills assessment box or not. Through these boxes you demonstrate that you can: assimilate and use information; structure problems and solutions; apply judgement and form conclusions and recommendations.

You may be slightly confused as the marking key is unlike any others. There are no predetermined correct answers . In fact, only after assessing the first 100 say papers are the skills assessment boxes points/’diamonds’ put together. You need to write what everyone else writes so state the obvious and work together when preparing beforehand!

To briefly touch on timings, the ICAEW Case Study is four hours as mentioned. Believe it or not but it is very time pressured . There are many different ways to plan your time. I will share how I did it on one of my ‘help sheets’.

This blog title is definitely not click bait. These ‘help sheets’ will definitely give you a good idea of how to approach the ICAEW Case Study.

In addition to this, people do say you cannot revise for this exam given there is no content. However, I do definitely think you can prepare and you will need to go through the AI beforehand. Like I said though, do not go overboard with this as the AI should have all the information you need. Find out exactly how much preparation is needed to pass here . You should also familiarise yourself with the ICAEW software beforehand.

Practice for this exam to master the technique and timing. You may be wondering how and you probably will not like the answer. I would recommend practicing mock exams , as in previous ICAEW Case Study exams. This is tough as sitting one four hour exam is bad enough. Additionally, you would have to read AI’s that are not relevant to your exam and it is a lot of work. It is worthwhile though to do a few!

Another way to practice is through ACA Simplified / Paradigm Shift . Once the AI is released, this company will use the AI to predict around 5 different exams for your case study. It is fairly expensive but if you do want to practice on your own case study it is worthwhile. You can take the mark schemes in with you too as it is open book so this can potentially help in the exam if a similar question comes up. I mentioned above that requirement 2 and 3 have simple calculations but these can actually sometimes be tricky depending on the case study. ACA Simplified can help with this.

And there you have it! This was a very lengthy blog so if you found this useful it would be great if you could leave a comment 🙂

I thought I would also throw in a video of my final ICAEW exam day (Case Study) in November 2020 – I am sure many of you can relate to these feelings!

20 comments

It’s all just come screaming back to me, great summary! Excited to see what your helpsheet is like!

Thank you for reading Abs and I hope you like them!

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A very informative blog for someone starting to prepare for Case Study! Now I know more about what I’m in for, lol. Thank you for the tips and helpsheets!

You are welcome Anne – I am glad to help!

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Thank you for providing the information relating to Case!

I was wondering what made you use ACA Simplified/Paradigm Shift compared to ACA Masters to help with your analysis of the AI?

Hi Guv, you are welcome – others I knew who had sat Case previously used ACA Simplified/Paradigm Shift and highly recommended them. At the time of my studies I actually wasn’t that aware of ACA Masters. They also have great reviews though!

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Loved this post. Very informative.

I was wondering what you think is the best way to use the ACA simplified mocks? Obviously sitting the other 2 advanced level exams, there isn’t a lot of time to practice all the mocks to time so I was wondering if you have any tips?

Also, is it possible for me to have your help sheets?

Thank you!!!

You are welcome and in terms of the mocks, I scanned through them and at the time was able to print them out and take in with me. I think this may have changed since I sat them so not sure if this is possible now. I would advise really running through the calculations and understanding them for requirement 2 and 3 – write these out in a way that is easy to understand and could be applicable to your real exam. Definitely is unmanageable trying to do them all but it is worth going through them and seeing if you would be on the right track if similar questions came up in the exam. I have mistakenly just emailed you the audit notes – in terms of the help sheets you will need to join my journey at http://www.jagsjourney.blog/contact and they will be with you in a few days. All the best!

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FAR - Full Series

Learn how to ace the aca certificate level exams, financial accounting and reporting (far) , classroom tuition, online tuition, how to pass the icaew aca case study exam.

Updated: Feb 22, 2023

This article offers advice on how to pass the ACA Case Study exam. Written by a multiple prize-winning ACA tutor who scored 92% in the Case Study exam and won the ICAEW prize for the highest score in the world, this is essential reading for any student preparing for their Case Study exam.

How to Ace the ACA Case Study Exam

The Case Study is unlike most other ACA exams as there is very little technical content to learn. Therefore, students who are used to memorising technical concepts and then ‘smashing out the question bank’ will be perplexed when they are presented with 40+ pages of advance information and a Case Study exam paper seemingly testing nothing they have learnt in their other 14 exams.

However, the Case Study is actually very similar to the other ACA exams in that the three exam requirements are always the same, as are the mark schemes. By appreciating the consistency in the exam requirements and the mark schemes, you can develop your exam technique to ensure that you tick all the 'boxes' on the mark scheme and complete your ACA qualification in style.

In light of this, we believe that there are 5 steps to Case Study success:

1. Understand how Case Study is marked

2. Understand what each of the three requirements involve

3. Understand what information is provided in the Advance Information (AI) and what is provided in the exam

4. Learn the Case Study exam technique which ensures that you hit all the boxes on the mark scheme

5. Practice mock exams to master your exam technique

Step 1: Understand how Case Study is marked

The Case Study marking process is objective: there is a set marking key for each requirement and if a student’s report includes a point which is on the mark scheme, they will get the mark. This is not like an academic essay where the examiner forms an overall opinion of the piece of work and then decides whether it is good enough to pass; the Case Study marking grid is rigid. Whilst it can be frustrating that making a valid point which is not on the mark scheme does not score a mark, it does mean that the marking process is very transparent and easy to navigate. Below is an example from a Case Study mark scheme to illustrate what I mean by points and boxes.

Step 2: Understand what each of the three requirements involve

As explained above, the three requirements are broadly the same in each Case Study exam.

R1: Analyse the financial performance of the company

R2: Evaluate a financial proposal

R3: Evaluate an opportunity or issue

The mark scheme for each requirement is also the same. This makes the exam fairly predictable.

By having a look at recent past papers, you will soon start see the consistency in the requirements and build an understanding of what each requirement involves.

Step 3: Understand what information is provided in the AI and what is provided in the exam

In addition to the exam requirements and mark schemes being in the same format every time, the AI is also in the same format every time (albeit a different business with different issues).

By working through past Case Study exams, you will soon start to see that the AI always has the same exhibits with very similar types of information e.g. industry background, prior year accounts, key customers / suppliers, strategic goals and risks. Similarly, all the exams include the same exhibits with very similar types of information.

Having completed the exam, it is important to mark it and reflect on what information came from the AI and what came from the exam exhibits. You will soon start to see that the majority of mark scoring points come from the exam exhibits rather than the AI. You will also learn which types of information in the AI tend to be rewarded in the mark scheme and where in the mark scheme they are rewarded, i.e. which box.

Step 4: Learn the Case Study exam technique which ensures that you hit all the boxes on the mark scheme

Having understood what the exam requirements are and how they are marked, you need to develop an exam technique which ensures that your report includes the points which are included on the mark scheme. Fortunately for you, we have developed an exam technique which does this and it has resulted in two students winning the prize for the highest mark in the world (90% and 92%), another winning a prize for the highest mark in their region (88%) and another achieving the highest mark in their firm (81%)!

Given the practical nature of exam technique, it is not possible to explain this in text so you can watch a free class here which teaches you exactly how to ace Requirement 1 and get a prize-winning mark.

Step 5: Practice mock exams to master your exam technique

By this stage in your ACA journey, you will already know that question practice is key to success. Having learnt the prize-winning technique, you then need to practice mock exams on your case study business under exam conditions so that you master the technique and sign off your ACA in style!

Need Help Passing the ACA Case Study Exam?

Details of our live tuition, video tuition, mock exams and proforma reports can be found here .

About the Author

Kieran Doe is a Senior ACA Tutor at ACA Masters. Kieran won ICAEW prizes for his performance in Financial Accounting and Reporting, Tax, Financial Management, Audit, Business Strategy and Case Study. This is in addition to winning several prizes at university for various Accounting, Management, Business and Economics subjects.

Kieran’s tuition is based around the learning techniques and exam strategies which enabled him to win prizes for all the subjects he teaches. Under his guidance, several of his ACA students have also won ICAEW prizes.

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