How to apply for exemptions from the ICAS Chartered Accountant (CA) qualification

How to apply for exemptions from ICAS CA qualification depends upon either the type of degree you studied or the detail of your professional membership.

Exemptions are offered for up to five of the courses at the initial, Test of Competence (TC), level of the CA qualification. Exemptions may be available for:

(Please note that it is your employer who has the final say over whether you are able to accept the offer of an exemption.)

Apply for an ICAS-accredited-degree exemption

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 apply for an exemption with a degree that is accredited by ICAS, please find your university and course in the list at the foot of the page. Select and complete the accredited-degree exemption form that's relevant to your year of graduation and submit this along with your academic transcript.

Students applying to join the 2019/20 intake with ICAS must have graduated in 2016 or later.

To apply, you must submit the following:

  • a completed ICAS-accredited-degree exemption application form
  • a full academic transcript detailing all the courses completed at university

Apply for a non-ICAS-accredited-degree exemption

If your degree is not in the accredited degree list below, then you will need to apply for exemptions using the non-accredited degree exemption form.

The application form itself contains more detailed information on how to complete it, but please note that failure to fully complete the form will lead to an automatic rejection.

You must also provide course documentation such as module notes and slides that contain enough detail to clearly demonstrate how your degree has covered all the syllabus requirements.

Students applying to join the 2020/21 intake with ICAS must have graduated in 2017 or later.

To apply, you must submit the following:

Apply for an AAT member exemption

Full AAT members who have selected and passed the relevant AAT papers can apply for exemption from TC Financial Accounting and TC Business Acumen by submitting the following:

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 by submitting the following:

Have any questions about exemptions?

Get in touch

How do I apply?

Complete an application form

To apply for an exemption, you must submit a completed application form, together with supporting documentation. The application form you are required to submit depends on which type of exemption you qualify for (see above).

Please note that exemption applications are reviewed on a case-by-case basis.

Include your supporting documentation

Each exemption form details the supporting documentation and the minimum grades required.

This supporting documentation must include 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 notes and slides 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.

(Please note that ICAS cannot accept responsibility for the loss of any documents and cannot return any documents submitted with your exemption application. If possible, we would ask that you provide certified copies of what you submit to ICAS via recorded delivery.)

Postal submission required

Applications must be submitted by post to the address below. Exemption applications will not be accepted by email nor will ICAS accept electronic copies of information or supporting documentation, including emails and links to websites. Please ensure that all the information you submit is secured together (e.g. stapled, treasury tagged) and is easily identifiable to your application.

Completed applications for exemptions should be returned to:

EXEMPTIONS ADMINISTRATOR
ICAS
CA HOUSE
21 HAYMARKET YARDS
EDINBURGH
EH12 5BH

FAQs

Where can I find out if I am eligible for exemptions?

Holders of ICAS-accredited degrees, some non-accredited degrees, and ICAEW and AAT members may be eligible for exemptions. Learn more

What is an academic transcript?

An academic transcript is an official document from the university, normally the Registrar, detailing all the courses and modules you have taken, and the marks obtained, over your time at university.

I don’t have an academic transcript. Can I still submit my exemption application?

If you don’t have an academic transcript, you must contact your university to obtain one. Students should note that results notices cannot be accepted. Although you can submit your application, it cannot be processed without this information and it is the responsibility of the student to obtain this document from the university and submit it to ICAS by the deadline date.

My module outlines are not particularly detailed. Will this provide enough information?

You must ensure that the information submitted is sufficiently detailed to show clear evidence of your coverage of each area of the ICAS subject syllabus. If module outlines are not sufficiently detailed, other documentation should also be submitted, such as module notes or slides, to fill any gaps.

How long will it take for my exemption to be processed?

You will receive an email to confirm receipt of your application and we will process your application as quickly as possible.

Your application will be reviewed by ICAS to ensure you meet the eligibility criteria for the exemption. The time taken to process your application will depend on its complexity and the volume being processed. Applications will normally be processed within 7-10 working days. However, it’s recommended that you submit your application well in advance of the deadline date.

You will be advised in writing of the result of your application.

What is the deadline for submitting applications?

Applications must be made at least six weeks before the start of tuition. The closing date for receipt of applications for the 2020/21 intake is 31st July 2020.

Can I apply for exemptions before joining ICAS?

Should you wish to apply for exemptions before you have a training agreement with a firm, you will be required to pay the exemption application fee in full prior to being issued the decisions from your application.

If my application is rejected, is there anything I can do to appeal?

It depends on the reason your application was rejected. For example, if the application was rejected because the form was incomplete, students may submit a revised form for consideration. Any questions about resubmitting applications should be directed to connect@icas.com

Accredited universities and degree application forms

To apply for an ICAS CA exam exemption with a degree that is accredited by ICAS, please scroll through the list below, find your university and confirm that the course you studied is one of those listed as being accredited.

Select and complete the accredited-degree exemption form that's relevant to your year of graduation and then submit this along with your academic transcript. (Detailed module documentation is not required when applying for exemptions with an ICAS-accredited degree).

If your degree course 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 five exemptions from the Test of Competence (TC) stage:

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

For the Exemption Application Form for these degrees, please click below:

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

University of Bolton

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:

  • BA(HONS) Accounting and Finance
  • BA(HONS) Accounting and Finance (Ras Al Khaimah Campus, UAE)

For the Exemption Application Form for these degrees, please click below:

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

University of Edinburgh

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:

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

For the Exemption Application Form for these degrees, please click below:

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 five exemptions from the Test of Competence (TC) stage:

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

For the Exemption Application Form for these degrees, please click below:

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

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:

  • BA(Hons) Accounting and Finance
  • BSc(Hons) Accounting and Finance
  • BA(Hons) Business and Accounting
  • BSc(Hons) Business and Accounting

For the Exemption Application Form for these degrees, please click below:

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

Glasgow Caledonian 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:

  • BA Accountancy

For the Exemption Application Form for these degrees, please click below:

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

University of Glasgow

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:

  • 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) Financeand Mathematics
  • BSc (Hons) Finance and Applied Mathematics
  • BSc (Hons) Finance and Pure Mathematics

For the Exemption Application Form for these degrees, please click below:

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

Heriot-Watt 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:

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

For the Exemption Application Form for these degrees, please click below:

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 five exemptions from the Test of Competence (TC) stage:

For the Exemption Application form, please click on the appropriate course above. Or for graduates after 2015, see below.

For further information, please visit the Lancaster University website.

Liverpool University

The following degrees have been accredited by ICAS:

  • BA(HONS) Accounting and Finance
  • BA(HONS) Accounting and Finance with a Year in Industry

On successful completion of the modules and requirements agreed by ICAS and Liverpool University these offer exemptions from certain Test of Competence classes and examinations.

For full exemption information, please click below:

City University London

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

For the Exemption Application Form for these degrees, please click below:

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

University of Stirling

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:

  • 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

For the Exemption Application Form for these degrees, please click below:

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 five 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

For the Exemption Application Form for these degrees, please click below:

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

University of the West of Scotland

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:

  • BAcc in Accounting

For the Exemption Application Form for these degrees, please click below:

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