Exam exemptions information
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 five of six papers at the TC level of the CA qualification.
However, exemptions are not available from work experience or the following course sections:
- Principles of Tax
- 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?
- graduates with degrees accredited by ICAS
- full members of AAT
- ICAEW student members
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, AAT or ICAEW modules must have been completed within the last three years.
ICAS-accredited-degree exemptions
Degrees from certain universities have been accredited by ICAS, and with the appropriate module choices and grades, attract up to a maximum of five exemptions from the TC stage of examinations.
To find out if your degree course is accredited by ICAS, scroll through the list of ICAS-accredited degrees to find your university, the course and the relevant exemption form.
Non-ICAS-accredited-degree exemptions
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.
The non-accredited degree exemption application form contains more detailed information.
How do I apply for an exemption?
To apply for an exemption, you must submit the relevant application form, together with the necessary supporting documentation.
AAT member exemptions
Full AAT members can apply for exemption from two of the six TC courses and examinations provided the relevant AAT papers have been selected and passed.
An exemption is offered from TC Financial Accounting if you have completed AAT Financial Statements of Limited Companies.
An exemption is offered from TC Business Acumen if you have completed AAT Management Accounting: Budgeting, and Management Accounting: Decision & Control.
ICAEW member exemptions
ICAEW student members can apply for exemption from five of the six TC courses and examinations provided the relevant ICAEW papers have been selected and passed.
The relevant ICAEW modules must have been completed within the last three years, full details of which can be found on the ICAEW exemption form.
FAQs
Can relevant work experience be considered when applying for exemptions?
No, exemptions are not awarded on the basis of work experience.
I have already studied at another Institute – am I eligible for exemptions based on this?
Some exemptions are available for full AAT members, as well as those having completed some or all of the ICAEW qualification. Please see the relevant section in the page above.
I studied abroad for a year as part of my degree. Am I still eligible for exemptions?
Any modules taken abroad would need to be reviewed along with the rest of an application, and while exemptions cannot be guaranteed, they may still be awarded. Students with non-UK modules, or whole non-UK degrees, should email connect@icas.com for more information.
Who can I contact with a question about exemptions?
If you have any additional questions about exemptions that weren’t answered here, or on our How to Apply page, then please email us.