How to apply for exemptions from the ICAS Chartered Accountant (CA) qualification
ICAS offers exemptions from courses and exams 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
How to apply for exemptions from the ICAS Chartered Accountant (CA) qualification
How you will apply for an exemption depends upon either the type of degree or qualification you studied or the detail of your professional membership. Exemptions are offered for all six of the courses at the initial, Test of Competence (TC), level of the CA qualification. Exemptions may be available for:
- graduates with degrees accredited by ICAS
- graduates with degrees that are not accredited by ICAS
- student members of ICAEW
- AAT diploma holders
Please note that it is your employer who has the final say over whether you are able to accept the offer of an exemption.
Impact of UCU industrial action
We’re aware of the University and College Union (UCU)’s national marking and assessment boycott which began on Monday 24 April in universities across the UK.
If you’re in the final year of university and planning to take up a CA graduate traineeship in autumn 2023, please be assured that we’re doing everything possible to ensure your studies with ICAS aren’t impacted.
If you'd like to apply for exemptions and, due to the industrial action are unable to supply a full and final listing of your degree award, we’ll judge your application on an academic transcript of your results to date. We’ll then grant a grace period until 31 January 2024 to provide your final transcript.
(These transcripts are readily available throughout your studies through the student record departments of all UK universities.)
Because most of the university modules required for ICAS exemptions are taken in the early degree years, we expect most exemption applications will be unaffected.
If you have any further questions, please contact students@icas.com.
Apply for an ICAS-accredited-degree exemption
You can apply using the accredited-degree exemption form on the Exemption Portal. Module requirements can be found on the accredited qualifications and universities degrees list.
Students applying for exemptions must have competed their undergraduate degree or qualification within the last three years.
Apply for a non-ICAS-accredited-degree exemption
If your degree is not in the accredited qualification and degree list, then you will need to apply for exemptions using the relevant form and uploading onto the Exemption Portal.
Students applying for exemptions must have competed their undergraduate degree within the last three years.
Apply for an ICAEW member exemption
ICAEW student members who have selected and passed the relevant modules can apply for exemption from five TC courses and examinations. You can apply using the Exemption Portal
The modules must have been completed within the last three years. Module requirements can be found on the accredited qualifications and universities degrees list.
Apply for an AAT diploma holder exemption
Students who have sat and passed the AAT Level 4 Diploma in Professional Accounting under the syllabus launched in September 2022, may be eligible for exemptions from certain TC courses, depending on the optional AAT units chosen.
The modules must have been completed within the last three years. Module requirements can be found on the accredited qualifications and universities degrees list.
How do I apply?
Submit an online application using the Exemption Portal
To apply for an exemption, you must submit a completed application form, together with supporting documentation through the Exemption Portal. The application form you are required to submit depends on which type of exemption you qualify for.
Please note that exemption applications are reviewed on a case-by-case basis. Exemption applications must be received before the start of classes, any received beyond this date will be declined.
Include your supporting documentation
Each exemption form details the supporting documentation and the minimum grades required. As part of the application, you will be required to upload an academic transcript detailing the modules you sat and the marks you were awarded.
For non-accredited degree exemption applications, you must also provide course documentation such as module descriptors that contain enough detail to clearly demonstrate how your degree has covered all the syllabus requirements.
This evidence will be used to support your application; if this evidence is not provided or is insufficiently detailed, it could lead to you not being awarded an exemption.
All applications will be handled through the Exemption Portal, and the status of your application can also be reviewed here.
FAQs
Frequently asked questions about exemptions
Have any questions about exemptions?
Please contact students@icas.com