ICAS accredited qualifications

ICAS accredited qualifications and exemption information

To apply for an ICAS CA exemption with a qualification or degree that is accredited by ICAS, please access the Exemption Portal and complete the relevant application.

Exemption criteria for the accredited degree programmes and other qualifications can be found below. Please note this information relates to students graduating in 2023/2024. Students who will graduate after this should consult their programme outline and if there have been changes to the module titles and codes consult their institution.

If your qualification or degree is not in this list, then it is not accredited by ICAS, however you may still be eligible to apply for exemptions.

University of Aberdeen

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

MA Accountancy
MA Accountancy Single Honours
MA Accountancy Joint Honours
MA Accountancy with minor components

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	AC1011 Accounting & Accountability LS2533 Business Law AC3560 Audit Practice or AC3557 Auditing
Management Information & Technology	AC1011 Accounting & Accountability AC2031 Management Accounting 2 AC3054 Management Accounting 3 PO2507/ PO2508 Understanding Statistics
Finance	EC1505/ EC2506 The Global Economy FI004 Finance, Risk & Investment FI2002 /FI 2003/FI 2004 Business Finance FI2501 Financial Markets and Regulation And one of: FI3004 Corporate Finance FI3503 International Financial Management FI3505 Advanced Corporate Finance
Financial Accounting	AC1011 Accounting & Accountability AC1515 Accounting & Entrepreneurship AC2530 Financial Accounting 2 AC3049 Financial Accounting 3
Business Acumen	MS1509 The Context of Business/MS1009 Managing Organizations EC1006 Economics of Business and Society LS2533 Business Law AC1515 Accounting & Entrepreneurship AC3054 Management Accounting 3
Principles of Taxation	AC3561 Taxation

For further information, please visit the University of Aberdeen website.

Abertay University

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BA(Hons) Accounting and Finance
BA(Hons) Accounting and Finance with Business Analytics
BA(Hons) Accounting and Finance with People Management
BA(Hons) Accounting and Finance with Law

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	ANF403 Advanced International Financial Accounting ANF407 Auditing
Management Information & Technology	ANF203 Management Accounting ANF304 Advanced Management Accounting BMT214 Business Analytics
Business Acumen	BMT108 Business Economics LAW256 Business Law (Accountants) BMT322 Entrepreneurship and Business Start-up
Finance	ANF203 Management Accounting ANF301 Corporate Finance ANF405 International Financial Management BMT108 Business Economics
Financial Accounting	ANF101 Introduction to Accounting ANF201 Financial Accounting ANF205 Financial and Management Accounting ANF303 International Financial Accounting
Principles of Tax	ANF206 Introduction to Tax ANF302 Taxation

For further information, please visit the Abertay University website.

University of Birmingham

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BSc Accounting and Finance (Birmingham campus)
BSc Accounting and Finance (Dubai campus)

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	07 33169/07 31813 Audit
Management Information & Technology	07 34272 Business Analytics 07 32181 Decision-making and Control 07 33177 Management Accounting
Business Acumen	07 33171 Business Law 08 33975 Widening Accounting Horizons A 07 33177 Management Accounting And one of: 07 31703 Economics for Business (A) 07 32195 Economics for Business (B)
Finance	07 32179/07 31806 Financial Accounting and Accountability 07 33172/07 31814 Corporate Finance 07 34369/07 31808 Advanced Corporate Finance 07 33171/07 34275 Business Law And one of: 07 31703 Economics for Business (A) 07 32195 Economics for Business (B) 07 31685 Economics for Business
Financial Accounting	07 32179/07 31806 Financial Accounting and Accountability 07 33175/07 31816 Financial Reporting
Principles of Tax	07 33179/07 31818 Taxation, Principles and Planning

For further information, please visit the University of Birmingham website.

University of Bolton

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of five exemptions from the Test of Competence (TC) stage:

BA(Hons) Accountancy
BA(Hons) Accountancy (Ras Al Khaimah Campus, UAE)

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	ACC5004 Auditing & Assurance
Management Information & Technology	ACC4016 Management Accounting Fundamentals ACC4018 Quantitative Methods for Accountants ACC5002 Management Accounting & Decision Making ACC6005 Strategic Management Accounting
Business Acumen	ACC5006 Contemporary Business Management ACC4014 Introduction to Law for Accountants ACC4015 Principles of Economics ACC5005 Professional Accountant in Practice
Financial Accounting	ACC4013 Financial Accounting Fundamentals ACC5001 Financial Accounting & Reporting ACC6001 Advanced Financial Accounting & Reporting
Principles of Tax	ACC5003 Personal and Business Tax ACC6002 Advanced Taxation

For further information, please visit the University of Bolton website.

University of Bristol

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BSc Accounting and Finance
BSc Economics and Accounting
BSc Accounting and Management
BSc Accounting and Finance with Study Abroad
BSc Economics and Accounting with Study Abroad
BSc Accounting and Management with Study Abroad
BSc Accounting and Finance with Professional Placement
BSc Economics and Accounting with Professional Placement
BSc Accounting and Management with Professional Placement

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	EFIM30016 Auditing
Management Information & Technology	EFIM30016 Auditing ACCG20011 Management Accounting EFIM10022 Accounting and Finance in Context
Business Acumen	LAWD10007 Foundations of Business Law EFIM10010 Economic Principles/EFIM10050 Principles of Economics EFIM30030 Strategy
Finance	EFIM10005 Fundamentals of Accounting and Finance 1 EFIM10006 Fundamentals of Accounting and Finance 2 LAWD10007 Foundations of Business Law EFIM20044 Principles of Finance/EFIM20024 Strategic Finance EFIM10010 Economic Principles/EFIM10050 Principles of Economics
Financial Accounting	EFIM10005 Fundamentals of Accounting and Finance 1 EFIM10006 Fundamentals of Accounting and Finance 2 EFIM20007 Financial Accounting
Principles of Tax	EFIM20012 Taxation

For further information, please visit the University of Bristol website.

University of Dundee

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BAcc (Hons) Accountancy
BAcc Accountancy

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	BU30004 Year 3: Auditing
Management Information & Technology	BU12001 Year 1: Introductory Management Accounting BU21001 Financial Decision Analysis BU22002 Year 2: Intermediate Management Accounting BU30003 Year 3: Advanced Management Accounting BU11003 Business & Information Systems
Business Acumen	BU11002 International Business Environment BU12001 Year 1: Introductory Management Accounting BU22002 Year 2: Intermediate Management Accounting BU30003 Year 3: Advanced Management Accounting BU12005 Foundations of Economic Analysis (Accountancy & Finance) BU22001 Business Law
Finance	BU12005 Foundations of Economic Analysis (Accountancy & Finance) BU22003 Year 2: Intermediate Financial Management BU30002 Year 3: Advanced Financial Management BU11002 International Business Environment BU22001 Business Law
Financial Accounting	BU11001 Year 1: Introductory Financial Accounting BU21002 Year 2: Intermediate Financial Accounting BU30001 Year 3: Advanced Financial Accounting
Taxation	BU30005 Taxation BU40006 Fiscal Studies

For further information, please visit the University of Dundee website.

University of Edinburgh

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

MA (Hons) Business Studies and Accounting/MA (Hons) Accounting and Business.
MA (Hons) Economics and Accounting
LLB Law and Accounting
MA (Hons) Accounting and Finance

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	ACCN10009 Auditing
Management Information & Technology	ACCN08008 Year 1: Accountancy 1B (if the course was sat in 2019/20 then you must have completed ACCN08010 Accountancy 2B in 2020/21) ACCN08010 Year 2: Accountancy 2B (if the course was sat in 2019/20 then you must have completed ACCN10010 Management Accounting Application in 2020/21) ACCN10010 Management Accounting Application Either: BUST08014 Computing for Business (grade P required) Or both: BUST08035 Global Challenges for Business and BUST08036 The Business of Edinburgh Or both: BUST08046 Digital Literacy for Business – Information (grade P required) and BUST08047 Digital Literacy for Business – Data (grade P required) Either: BUST08033 Business Research Methods 1: Introduction to Data Analysis Or: CSME 10003 Business Research Methods II: Application and Analysis/ECNM 8016 Statistical Methods for Economics/BUST08049 Research Methods in Finance 1
Finance	ACCN08007 Accountancy 1A ECNM08004 Economic Principles/ECNM08002 Economic Principles & Applications/ECNM08013 Economics 1 ACCN08008 Year 1: Accountancy 1B (if the course was sat in 2019/20 then you must have completed ACCN08010 Accountancy 2B in 2020/21) BUST08003 Principles of Finance Or both BUST08029 Introduction to Financial Markets and BUST08030 Introduction to Corporate Finance And any one of: BUST10032 Investment & Securities Markets BUST10023 Futures & Options BUST10012 Corporate Finance BUST08018 Applications of Finance
Financial Accounting	ACCN08007 Accountancy 1A ACCN08009 Accountancy 2A ACCN10008 Advanced Financial Accounting
Business Acumen	ACCN08010 Year 2: Accountancy 2B (if the course was sat in 2019/20 then you must have completed ACCN10010 Management Accounting Application in 2020/21) Either: BUST08026 Introduction to Business Or both: BUST08035 Global Challenges for Business BUST08036 The Business of Edinburgh ECNM08004 Economic Principles / ECNM08013 Economics 1 LAWS08058 Business Law/BUST08043 Law for Business Or both: LAWS08127 Contract and Unjust Enrichment LAWS08134 Business Entities
Principles of Tax	ACCN10029 Taxation Practices

For further information, please visit the University of Edinburgh website.

Edinburgh Napier University

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BA Accounting
BA Accounting and Entrepreneurship
BA Accounting (and/with) Finance

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	ACC07103 Accounting Information Systems ACC09109 Auditing
Management Information & Technology	ACC07101 Management Accounting ACC07103 Accounting Information Systems FIN08107 Management Science & Statistics ACC09102 Advanced Management Accounting Either/or: FIN08107 Management Science & Statistics FIN08108 Data Analysis
Business Acumen	ACC07101 Management Accounting ENT07101 Exploring Entrepreneurship SOE07103 Principles of Economics ACC08105 Financial Management LAW08102 Business and Corporate Law ENT07101 Exploring Entrepreneurship/SOE8101 Business and Management Challenges
Finance	S0E07013 Principles of Economics FIN07102 Introduction to Financial Services Sector ACC08105 Financial Management ACC09101 Corporate Financial Management
Financial Accounting	ACC07102 Financial Accounting ACC07103 Accounting Information Systems ACC08104 Corporate Accounting ACC09105 Advanced Corporate Reporting
Principles of Tax	ACC09103 Taxation

For further information, please visit the Edinburgh Napier University.

University of Exeter

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of five exemptions from the Test of Competence (TC) stage:

The following degrees have been accredited by ICAS:

BSc (Hons) Accounting and Finance*
BSc (Hons) Business and Accounting
BSc (Hons) Accounting and Business*

* Including four-year degree variants; i.e. with industrial experience, and with a year abroad.

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	BEA3022 Auditing BEA1008 Introduction to Financial Accounting
Management Information & Technology	BEA1009 Introduction to Management Accounting BEA2017 Intermediate Management Accounting BEA3017 Advanced Management Accounting
Finance	BEE1029 Economics Principles BEA1010 Business Finance for Accountants BEA2018 Corporate Finance BEA3018 Advanced Corporate Finance BEA3015 Corporate Law
Financial Accounting	BEA1008 Introduction to Financial Accounting BEA2019 Financial Accounting A BEA2020 Financial Accounting B BEA3020 Advanced Financial Reporting
Principles of Tax	BEA2002 Taxation

For more information please visit the University of Exeter website.

University of Glasgow

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BAcc Ordinary Accountancy
BAcc (Hons) Accountancy
BAcc Accountancy with Economics
BAcc (Hons) Accountancy with Language
BAcc (Hons) Accountancy with Finance
BAcc (Hons) Accountancy with International Accounting
BSc (Hons) Accounting and Statistics
BSc (Hons) Finance and Statistics
BSc (Hons) Accounting and Mathematics
BSc (Hons) Accounting and Applied Mathematics
BSc (Hons) Accounting and Pure Mathematics
BSc (Hons) Finance and Mathematics
BSc (Hons) Finance and Applied Mathematics
BSc (Hons) Finance and Pure Mathematics

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	ACCFIN1004 Financial Accounting 1 ACCFIN2003 Financial Accounting 2 ACCFIN4009 Year 3 or 4: Auditing
Business Acumen	MGT1005 Management for Accountants LAW1001 Business Law Either ECON1001 Economics 1A ECON1002 Economics 1B Or ECON1010 Introductory Economics
Management Information & Technology	BA and MIT: ACCFIN1007 Year 1: Management Accounting 1 ACCFIN2005 Year 2: Management Accounting 2 ACCFIN2018 Statistical Analysis & Methods
Finance	ACCFIN1003 Finance 1 ACCFIN2002 Finance 2 ACCFIN1004 Financial Accounting MGT1005 Management for Accountants Either ECON1001 Economics 1A ECON1002 Economics 1B Or ECON1010 Introductory Economics And any one of the below: ACCFIN4010 Capital Markets Theory / Capital Markets & Portfolio Management / Financial Statements Analysis ACCFIN4013 Financial Statement Analysis / Financial Statement Analysis & Valuation ACCFIN4012 Financial Markets & Financial Institutions ACCFIN4015 International Financial Management ACCFIN4040 Derivative Securities ACCFIN4063 Psychology & Financial Markets ACCFIN4064 Mergers & Acquisitions ACCFIN4070 Corporate Finance
Financial Accounting	ACCFIN1004 Year 1: Financial Accounting 1 ACCFIN2003 Year 2: Financial Accounting 2 ACCFIN4007 Year 3: Advanced Financial Accounting
Taxation	Either: ACCFIN4044 Tax Theory and Practice Or both: ACCFIN2022 Taxation AND ACCFIN4008 Advanced Theory and Practice of Taxation

For further information, please visit the University of Glasgow website.

Glasgow Caledonian University

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BA Accountancy
BA (Hons) Accountancy

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	For those graduating from 2023 M3N425673 Audit For those graduating before 2023 Must do the following: M2N422760 Financial Accounting & Corporate Reporting M2N422797 Ethics, Business & Society MHN422786 Current Issues in Audit With one of the below options: M3N422788 Current Issues in Financial Reporting M3N422789 Contemporary Issues in Financial Accounting
Business Acumen	For those graduating from 2023 M1N625556 Enterprising Behaviours for the Business Professional M1M225695 Law in Business M1L125739 Fundamentals of Economics M2N225534 Management Issues and Concepts M2N425752 Management Accounting 2 M3N325753 Management Accounting 3 For those graduating before 2023 M1N422792 Cost & Management Accounting M1L228828 Introduction to Economics & Data Analysis M2N322735 Fundamentals of Corporate Finance M1L122839 Employability, Entrepreneurship & the Professions M3N322846 Management Accounting for Decision Makers
Management Information & Technology	For those graduating from 2023 M1N125756 Financial and Management Accounting A M1N125751 Financial and Management Accounting B M1L125512 Introduction to Qualitative Data Analysis M2N425752 Management Accounting 2 M3N325753 Management Accounting 3 M3N425673 Audit For those graduating before 2023 M1N422792 Cost & Management Accounting M1L228828 Introduction to Economics & Data Analysis M2N322735 Fundamentals of Corporate Finance M1L122839 Employability, Entrepreneurship & the Professions M3N322846 Management Accounting for Decision Makers
Principles of Tax	M3N425773 Taxation M2N225595 Ethics and Responsible Leadership
Finance	For those graduating from 2023 M1L125739 Fundamentals of Economics M2N425748 Financial Accounting 2 M2N322735 Fundamentals of Corporate Finance M3N325646 Corporate Finance and Financial Strategies For those graduating before 2023 M1L228828 Introduction to Economics & Data Analysis M2N322735 Fundamentals of Corporate Finance M2L122838 Critical Thinking & Problem Solving M3N322732 Corporate Finance & Financial Strategies
Financial Accounting	For those graduating from 2023 M1N125756 Financial and Management Accounting A M1N125751 Financial and Management Accounting B M2N425748 Financial Accounting 2 M3N425749 Financial Accounting 3 For those graduating before 2023 Must do the following: M1N422837 Financial Accounting M2N422760 Financial Accounting & Corporate Reporting With one of the below options: M3N422788 Current Issues in Financial Reporting M3N422789 Contemporary Issues in Financial Accounting

For further information, please visit the Glasgow Caledonian University website.

Heriot-Watt University

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

MA/BA Accountancy
MA/BA Accountancy and Business Law
MA/BA Accountancy and Finance

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	C39AU Auditing & Assurance C39IA Accounting Information
Management Information & Technology	C38MO Management Accounting in Organisations F78QT Quantitative Methods C39MT Management Accounting Techniques & Decisions C39IA Accounting Information
Business Acumen	C17EB Management in a Global Context C17EC Enterprise and its Business Either C27AA Introductory Microeconomics or C27IE Introductory Economics C18CL Commercial Law C18CM Business Entities
Finance	Either C27BA Introductory Macroeconomics or C27IE Introductory Economics C37FI Introduction to Finance C38FM Financial Markets Theory C38FN Corporate Financial Theory One of the following: C39CE Managing Corporate Value C39CN Mergers & Acquisitions C39SM International Bond and Currency Markets C30SN Financial Derivatives
Financial Accounting	C37FA Introduction to Accounting C37AP Accounting Profession & Practice C38FR Financial Reporting C39CA Contemporary Issues in Financial Accounting
Principles of Tax	C39TA Taxation (Tax Law)

For further information, please visit the Heriot-Watt University website.

Lancaster University

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BSc (Hons) Finance
BA (Hons) Accounting and Economics
BA/BSc (Hons) Accounting and Finance
BSc (Hons) Accounting, Finance and Maths
4-year variants of the above degrees including an industrial placement year.

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	ACF211 Accounting Information Systems & Auditing ACF307 Issues in Auditing
Management Information & Technology	ACF211 Accounting Information Systems & Auditing ACF213 Management Accounting for Business Decisions ACF303 Advanced Management Accounting
Business Acumen	Please confirm you meet the above requirements for all of the following modules: AcF 100 Managerial Finance AcF 270 Foundations of Business Law ENSI 211 Business Start-up AcF 370 Business Law Please confirm you meet the above requirements for either/or of the following modules: ECON101 Principles of Economics ECON 102 Principles of Economics
Finance	Either/or: ACF100 Introduction to Accounting & Finance AcF111/AcF Introduction to Financial Accounting for Managers Either/or: ECON101 Principles of Economics ECON102 Principles of Economics Either/or: AcF263 Principles of Finance AcF214 Principles of Finance Either/or: AcF302 Corporate Finance AcF 305 International and Risk Management
Financial Accounting	Either/or: AcF100 Introduction to Accounting & Finance AcF 111/AcF 261 Introduction to Financial Accounting for Managers And all the following three courses: AcF212 Principles of Financial Accounting AcF301 Financial Accounting I AcF311 Financial Accounting II
Principles of Tax	AcF306 Taxation

For further information, please visit the Lancaster University website.

University of Leeds

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of four exemptions from the Test of Competence (TC) stage:

BSc Accounting and Finance
BSc Banking and Finance

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	LUBS3550 Auditing and Assurance Services
Finance	LUBS1925 Introduction to Management Accounting LUBS1035 Foundations of Finance LUBS1915 Introduction to Financial Accounting LUBS1952 Economic Theory and Applications for Finance LUBS2205 Corporate Finance LUBS3645 Advanced Finance
Financial Accounting	LUBS1915 Introduction to Financial Accounting LUBS2290 Intermediate Financial Accounting
Principles of Tax	LUBS3690 Principles of Taxation

For further information, please visit the University of Leeds website.

Leicester University

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of four exemptions from the Test of Competence (TC) stage:

BSc (Hons) Accounting

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	MN2136 - Corporate Governance EC2084 - Audit and Assurance MN3030 - Advanced Audit, Assurance and Ethics
Finance	MN1017 Foundations of Economics MN1019 Foundations of Finance MN1025 Introduction to Management for Accounting and Finance MN2136 Corporate Governance MN2115 Financial Reporting MN2138 Accounting, Decision-Making and Control EC2086 - Business Law for Accountants MN3142 - Advanced Financial Accounting
Financial Accounting	MN1016 Foundations of Financial Accounting MN2115 Financial Reporting MN3142 Advanced Financial Accounting
Principles of Tax	EC2082 - Principles of Personal Taxation EC3085 - Advanced Taxation

BSc (Hons) Economics & Accounting

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Finance	EC2076 - Principles of Accounting EC2022 - Principles of Finance EC2046 - Intermediate Macroeconomics EC3083 - Business Law for Accountants Either/or EC3058 - Corporate Finance EC3067 - International Finance EC3077 - Investment Management
Financial Accounting	EC2076 - Principles of Accounting EC3087- Financial Accounting
Principles of Tax	EC2082 - Principles of Personal Taxation EC3085 - Advanced Taxation

Subject

Required Modules

Finance

EC2076 - Principles of Accounting
EC2022 - Principles of Finance
EC2046 - Intermediate Macroeconomics
EC3083 - Business Law for Accountants

Either/or

EC3058 - Corporate Finance
EC3067 - International Finance
EC3077 - Investment Management

Financial Accounting

EC2076 - Principles of Accounting
EC3087- Financial Accounting

Principles of Tax

EC2082 - Principles of Personal Taxation
EC3085 - Advanced Taxation

BSc (Hons) Accounting and Finance

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Finance	MN1017 - Foundations of Economics MN1019 - Foundations of Finance MN1025 - Introduction to Management for Accounting and Finance MN2136 - Corporate Governance MN2115 - Financial Reporting MN2138 - Accounting, Decision-Making and Control MN2137 - Financial Markets Products: Futures & Forwards MN3142 - Advanced Financial Accounting
Financial Accounting	MN1016 Foundations of Financial Accounting MN2115 Financial Reporting MN3142 Advanced Financial Accounting

For more information please visit the University of Leicester website.

Liverpool University

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BA(Hons) Accounting and Finance
BA(Hons) Accounting and Finance with a Year in Industry

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	ACFI210 Audit & Assurance
Management Information & Technology	ACFI102 Introduction to Management Accounting ACFI203 Management Accounting ACFI312 Business Strategy
Business Acumen	ACFI127 Economic Principles for Business & Markets ACFI211 Business Law ACFI312 Business Strategy
Finance	ACFI127 Economic Principles for Business & Markets ACFI204 Financial Management ACFI103 Introduction to Finance ACFI304 Business Finance
Financial Accounting	ACFI101 Introduction to Financial Accounting ACFI201 Financial Reporting 1 ACFI309 Financial Accounting 2
Principles of Tax	ACFI212 Tax Compliance

For more information please visit the University of Liverpool website.

City University London

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BSc Accounting and Finance
BSc Banking and International Finance
BSc Business Studies
BSc Investment and Financial Risk Management
BSc Management

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	AF3100 Audit & Assurance AF2100 Assurance BS1106 Introduction to Business Law
Management Information & Technology	AF1201 Introduction to Management Accounting IF3108 Corporate Finance
Business Acumen	BS1106 Introduction to Business Law IF3108 Corporate Finance AF2204 Corporate Law IF3207 Corporate Restructuring BS3100 Strategy for Business IF1105 Microeconomics
Principles of Tax	AF2202 Principles of Taxation AF3201 Taxation
Financial Accounting	AF1101 Introductory Financial Accounting AF2101 Intermediate Financial Accounting AF2203 Intermediate Financial Accounting II AF3203 Advanced Financial Accounting: Theory & Practice
Finance	IF1104 Introduction to Finance AF1201 Introduction to Management Accounting AF2204 Corporate Law IF3207 Corporate Restructuring IF1203 Macroeconomics

For further information, please visit the City University London website.

Nottingham Trent University

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of five exemptions from the Test of Competence (TC) stage:

BSc/BA Accounting and Finance

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Shape

Subject	Required Modules
Assurance & Reporting	ACCA20515 Forensic Accounting and Assurance
Management Information & Technology	ACCA10595 The Accounting Environment ACCA10534 Management Accounting ACCA20505 Management Accounting Information
Finance	BUSI12340 Economics and Data Analysis for Managers ACCA10600 Governance, Ethics and Law ACCA20490 Financial Management ACCA20505 Management Accounting Information
Financial Accounting	ACCA10533 Financial Accounting ACCA20500 Financial Reporting ACCA33305 Corporate Reporting
Principles of Tax	ACCA20525 Taxation ACCA33335 Further Taxation

For further information, please visit the Nottingham Trent University website.

Robert Gordon University

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BA (Hons) Accounting and Finance

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	BS3012 Audit Theory & Practice BS4012 Assurance & Ethics BS4215 Financial Reporting Issues & Applications
Management Information & Technology	BS2011 Business Analytics/BS2202 Business Information System/BS2005 Digital Context of Business BS1270 Management Accounting BS2214 Management & Cost Accounting BS4112 Management Accounting Decision Making & Control BS2114 Quantitative Business Techniques
Business Acumen	BS2258 Business Law BS1109 Introductory Economics Either: BS4104 Business Strategy Or one of: BS2293 Business Ideas and Opportunities BS3916 Managing Projects And one of BS3039 Financial Reporting and Forecasting BS3143 Financial Decision Making/BS2201 Finance for Business Decisions
Finance	BS1109 Introductory Economics BS2201 Finance for Business Decisions BS4105 Corporate Financial Management BS2225 Advanced Business Law BS3142 External Reporting
Financial Accounting	BS1111 Financial Accounting BS3142 External Reporting Either/or BS3039 Financial Reporting and Forecasting/BS3143 Financial Decision Making BS4215 Financial Reporting Issues & Applications
Principles of Tax	BS4113 Personal and Business Tax BS4214 Corporate and Capital Taxes

BA (Hons) Accounting with Data Science

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Modules
Assurance & Reporting	BS3012 Audit Theory & Practice BS4012 Assurance & Ethics BS4215 Financial Reporting Issues & Applications
Management Information & Technology	BS1270 Management Accounting BS2214 Management & Cost Accounting BS4112 Management Accounting Decision Making & Control BS2114 Quantitative Business Techniques
Business Acumen	BS2258 Business Law BS1109 Introductory Economics BS3039 Financial Reporting and Forecasting And either/or: BS4104 Business Strategy BS2293 Business Ideas and Opportunities
Financial Accounting	BS1111 Financial Accounting BS3142 External Reporting BS3039 Financial Reporting and Forecasting BS4215 Financial Reporting Issues & Applications

For further information, please visit the Robert Gordon University website.

University of Stirling

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BAcc
BAcc (Hons) Accountancy
BAcc (Hons) Accountancy and Business Law
BAcc (Hons) Accountancy and Business Studies
BAcc (Hons) Accountancy and Computer Science
BAcc (Hons) Accountancy and Economics
BAcc (Hons) Accountancy and Finance
BAcc (Hons) Accountancy and Management Science
BAcc (Hons) Accountancy and Marketing
BAcc (Hons) Accountancy and Maths
BAcc (Hons) Accountancy and Spanish
BAcc (Hons) Accountancy and Sports Studies
BA (Hons) in Accountancy and Business Studies
BA (Hons) in Accountancy and Computer Science
BA (Hons) in Accounting and Finance

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	ACC(U)9AA Advanced Financial Accounting ACC(U)9A4 External Reporting ACC(U)9A6 Auditing
Management Information & Technology	ACC(U)9A1 Accounting 1 ACC(U)9A2 Accounting 11 ACC(U)9MS Applied Management Accounting FIN(U)9QE Quantitative Methods for Business Decisions
Business Acumen	ACC(U)9A2 Accounting 11 ECN(U)111/ECN(U)115 Introductory Economics MGTU9S2 The Management Challenge – An Introduction ACCU9L1 Business and Corporate Law ACC(U)9MS Applied Management Accounting ACCU9AE Accounting Information and Employment
Finance	ACC(U)9A1 Accounting 1 ACCU9L1 Business and Corporate Law ECN(U)112 Introduction to Macroeconomics FIN(U)9F3 Year 2: Finance 1 FIN(U)9F4 Year 2 or 3: Finance 11 FIN(U)9PE Personal Financial Planning ACC(U)9AA Advanced Financial Accounting
Financial Accounting	ACC(U)9A1 Accounting 1 ACC(U)9A4 External Reporting ACCU9L1 Business and Corporate Law ACC(U)9A5 Accounting Information & Employment
Principles of Tax	ACC(U)9TX Taxation

For further information, please visit the University of Stirling website.

University of Strathclyde

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BA Principal Subject Accounting
BSc Mathematics, Statistics and Accounting
BSc Technology and Business Studies with Principal Subject Accounting

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	AG308 Auditing & Assurance AG309 Governance & Accounting Ethics
Management Information & Technology	AG311 Advanced Financial Reporting AG111 Accounting Technologies AG219 Cost & Management Accounting AG310 Contemporary Management Accounting MDP Management Development Program
Business Acumen	M9117 Business Law EC111 Economics AG111 Accounting Technologies MDP Management Development Program AG218 Intermediate Financial Accounting AG219 Cost & Management Accounting AG310 Contemporary Management Accounting AG311 Advanced Financial Reporting
Finance	EC111 Introduction to Economics AG105 Introduction to Finance & Financial Statistics AG215 Business Finance AG218 Intermediate Financial Accounting
Financial Accounting	AG111 Accounting Technologies AG218 Intermediate Financial Accounting AG311 Advanced Financial Reporting
Principles of Tax	AG209 or AG314 Taxation

For further information, please visit the University of Strathclyde website.

University of Surrey

The following ICAS accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BSc Accounting and Finance

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	MAN3098 Auditing MAN2090 Financial Accounting 2 MAN3081 Company Financial Reporting
Management Information & Technology	MAN1060 Business Mathematics MAN1072 Management Accounting 1 MAN1075 or MAN1131 (2021-22 onwards) Marketing Principles MAN2107 Management Accounting 2 MAN3086 Management Accounting 3
Business Acumen	MAN1094 Business Law and Ethics MAN3090 or MAN3204 (2021-22 onwards) International Business Strategy MAN1075 or MAN1131 (2021-22 onwards) Marketing Principles MAN2089 Business Finance MAN1059 or MAN1132 (2021-22 onwards) Operations Management
Finance	MAN1071 or MAN2186 (2021-22 onwards) Business Economics MAN2089 Business Finance MAN2106 Corporate Finance MAN3080 Financial Management MAN3097 Financial Risk Management
Financial Accounting	MAN1061 Financial Accounting 1 MAN2090 Financial Accounting 2 MAN3081 Company Financial Reporting
Principles of Tax	MAN2105 Introduction to Taxation MAN3102 Advanced Taxation

For further information, please visit the University of Surrey website.

University of Warwick

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BSc Accounting and Finance
BSc Accounting and Finance (with Foundation Year)
BSc Accounting and Finance with Placement Year/UPP
BSc Accounting and Finance (with Foundation Year) and with Placement Year/UPP

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	IB233 Financial Reporting 1 IB3N3 Auditing and Accountability
Management Information & Technology	IB116 Foundations of Management Accounting IB122 Business Analytics
Business Acumen	IB113 Business Law EC131 Economics for Business IB2B1 Entrepreneurial Mindset IB233 Financial Reporting 1 IB237 Business Law 2
Finance	IB114 Financial Management IB113 Business Law EC131 Economics for Business IB237 Business Law 2 IB3F2 Company Law
Financial Accounting	IB124 Introduction to Financial Accounting IB233 Financial Reporting 1 IB234 Financial Reporting 2
Principles of Tax	IB337 Business Taxation

For further information, please visit the University of Warwick website.

University of the West of Scotland

The following ICAS-accredited degrees, with the appropriate module choices, attract up to a maximum of six exemptions from the Test of Competence (TC) stage:

BAcc in Accounting

The exemptions for the subjects outlined below are available on successful completion of the related modules, having passed each module.

Subject	Required Modules
Assurance & Reporting	ACCT08002 Financial Accounting 2 ACCT09002 Auditing
Management Information & Technology	ACCT07007 Data Analysis ACCT07005 Management Accounting 1 ACCT08004 Management Accounting 2
Business Acumen	ECON07003 Business Economics ACCT07002 Accountant in Business LAWW08010 Business Law ACCT08003 Financial Management
Finance	ECON07003 Business Economics ACCT08003 Financial Management ACCT09001 Advanced Financial Management
Financial Accounting	ACCT07004 Financial Accounting 1 ACCT08002 Financial Accounting 2 ACCT09004 Financial Accounting 3
Principles of Tax	ACCT08001/ACCT09015 Personal Tax

For further information, please visit the University of the West of Scotland website.

AAT

Subject	Required Modules*
Financial Accounting	Drafting and Interpreting Financial Statements
Management Information and Technology	Applied Management Accounting Internal Accounting Systems and Controls
Principles of Tax	Business Tax Personal Tax

* Under the syllabus launched in September 2022

ICAEW

Subject	Required Modules
Financial Accounting	Certificate Level: Accounting Professional Level: Financial Accounting and Reporting
Finance	Certificate Level: Management Information Law Business Technology and Finance Professional Level: Financial Management
Management Information and Technology	Certificate Level: Management Information Law Business Technology and Finance
Assurance & Reporting	Certificate Level: Assurance Law Business Technology and Finance
Principles of Tax	Certificate Level: Principles of Tax

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