Assessment exemptions information
ICAS offers exemptions from courses and assessments for the initial, Test of Competence (TC), stage of the Chartered Accountant (CA) qualification.
You may qualify for exemptions from all six papers at the TC level of the CA qualification.
However, exemptions are not available from work experience or the following course sections:
- Test of Professional Skills
- Test of Professional Expertise and Public Trust and Ethics
Please note that it is your employer who has the final say over whether you can accept the offer of an exemption.
Who is eligible for an exemption?
If the degree you studied is not an ICAS-accredited degree, you may still be eligible for a non-accredited-degree exemption.
To be eligible, your degree, ICAEW modules, AAT Diploma must have been completed within the last three years.
Degrees from certain universities have been accredited by ICAS, and with the appropriate module choices and grades, attract up to a maximum of six exemptions from the TC stage of assessments.
To find out if your degree course is accredited by ICAS, check the list of ICAS-accredited degrees.
If the degree you studied is not on the list of ICAS-accredited degrees, you may still be eligible for a non-accredited-degree exemption.
Applications are considered on a case-by-case basis and to be eligible in a certain subject, you must meet both the syllabus and subject requirements. The subject requirements detail the required module types and grades that must have been achieved over the course of the degree, and Students need to clearly demonstrate that they have covered the entire TC syllabus requirements.
ICAEW member exemptions
ICAEW student members can apply for an exemption from five of the six TC courses and assessments provided the relevant ICAEW papers have been selected and passed.
AAT Diploma exemptions
For students who have sat and passed the AAT Level 4 Diploma in Professional Accounting under the syllabus launched in September 2022, depending on the optional AAT units chosen, they may be eligible for exemptions from the following TC assessments:
- Financial Accounting
- Management Information and Technology
- Principles of Tax