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 all six 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 six exemptions from the TC stage of examinations.

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

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 exemption portal.

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

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.

Have any questions about exemptions?

Get in touch

How do I apply?

Complete an application online

Submit an application on 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 (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. 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 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.

All applications will be handled through the Exemption Portal, and the status of your application can also be reviewed here.

FAQs

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

Holders of ICAS-accredited degrees, some non-accredited degrees, and ICAEW 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?

The progress of your exemption application can be monitored on the Exemption Portal.

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 students@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 access the Exemption Portal and complete the relevant application.

Details on the universities that are accredited and the related exemption criteria can be found here.


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
SubjectRequired Modules
Assurance & Reporting
  • AC2530  Financial Accounting 2
  • AC3049  Financial Accounting 3
  • AC3557  Auditing - A CGS grade of at least B3 must be achieved in this module
Business Management, and Management Information & Technology
  • AC1515  Accounting & Entrepreneurship
  • AC2031  Management Accounting 2
  • AC3054  Management Accounting 3
  • MS1507/IN1001  The Context of Business/International Context for Business
  • PO2507  Understanding Statistics
Finance
  • EC111  Introduction to Economics
  • AG105  Introduction to Finance & Financial Statistics
  • AG215  Business Finance
  • AG218  Intermediate Financial Accounting

Financial Accounting

A grade of at least C must be achieved in all modules for this subject

  • FI004  Finance, Risk & investment
  • FI2002  Business Finance
  • AC2530  Financial Accounting 2
  • AC2031  Management Accounting 2
  • EC1006 The Economics of Business & Society
  • EC1505  The Global Economy
  • FI3001  Corporate Finance

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

Birmingham City University

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

  • BA (Hons) Accountancy
  • BA (Hons) Accounting and Finance

The exemptions for the subjects outlined below are available on successful completion of the related modules, having achieved a mark of at least 50% in each module.

SubjectRequired Modules
Finance
  • FIN5002  Business Finance Decisions
  • FIN6010  Financial Strategy
  • ACC6012  Managing Performance
  • QME4004  Business Economics & Law
Financial Accounting
  • ACC4002  Fundamentals of Financial Accounting
  • ACC5008  Financial Reporting
  • FIN6009  Advanced Financial Reporting

For further information, please visit the Birmingham City University 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)

The exemptions for the subjects outlined below are available on successful completion of the related modules, having achieved a mark of at least 50% in each module.

SubjectRequired Modules
Assurance & Reporting
Either a mark of at least 60% in ACC5004 or a mark of 50% in both ACC5004 and ACC6006 must be achieved
  • ACC5004  Auditing & Assurance
  • ACC6006  Advanced Auditing Practice
Business Management, and Management Information & Technology
  • ACC4016  Management Accounting Fundamentals
  • ACC4018  Quantitative Methods for Accountants
  • ACC5002  Management Accounting & Decision Making
  • ACC5006  Contemporary Business Management
  • ACC6005  Strategic Management Accounting
Finance
  • EC111  Introduction to Economics
  • AG105  Introduction to Finance & Financial Statistics
  • AG215  Business Finance
  • AG218  Intermediate Financial Accounting

Financial Accounting

  • ACC4013  Financial Accounting Fundamentals
  • ACC4017  Accountant in the Business Environment
  • ACC5001  Financial Accounting & Reporting
  • ACC6001  Advanced Financial Accounting & Reporting

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

University of Dundee

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 (Hons) Accountancy
  • BAcc Accountancy

The exemptions for the subjects outlined below are available on successful completion of the related modules, having achieved a mark of at least C3 in each module.

SubjectRequired Modules
Assurance & Reporting
A grade of B or higher must be achieved for BU30004, otherwise, a grade of at least C3 in BU42007 must also be achieved
  • BU30004  Year 3: Auditing
  • BU21002  Intermediate Financial Accounting
  • BU42007  Financial Assurance & Ethics
Business Management, and Management Information & Technology
  • BU11002  International Business Environment
  • BU12001  Year 1: Introductory Management Accounting
  • BU22002  Year 2: Intermediate Management Accounting
  • BU30003  Year 3: Advanced Management Accounting
  • MA12003  Statistics & Probability
  • BU11003  Management & Information Systems
  • BU22003  Intermediate Financial Management
Finance
At least one Finance module must be completed in the 3rd year of the degree and a grade of at least C is required in BU22003
  • BU12005  Foundations of Economic Analysis (Accountancy & Finance)
  • BU22003  Year 2: Intermediate Financial Management
  • BU30002  Year 3: Advanced Financial Management
  • BU11002  International Business Environment

Financial Accounting

  • BU11001  Year 1: Introductory Financial Accounting
  • BU21002  Year 2: Intermediate Financial Accounting
  • BU30001  Year 3: Advanced Financial Accounting

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 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

The exemptions for the subjects outlined below are available on successful completion of the related modules, having achieved a mark of at least 50% in each module.

SubjectRequired Modules
Assurance & Reporting
A mark of 60% or higher must be achieved for ACCN10009, otherwise, a mark of at least 50% in ACCN10005 must also be achieved
  • ACCN10009  Auditing
  • ACCN10005  Audit Practice - Only required if grade for BU30004 was lower than 60%
Business Management, and Management Information & Technology
  • BUST08025  Foundations of Business OR BUST08026  Introduction to Business
  • ECNM10052  Essentials of Economics
  • ACCN08008  Year 1: Accountancy 1B
  • ACCN08010  Year 2: Accountancy 2B
  • ACCN10010  Management Accounting Applications
  • CMSE08002  Business Research Methods 1: Quantitative Techniques OR CMSE8033     Business Research Methods 1: Introduction to Data Analysis OR BOTH ECNM08005     Economics 1A AND ECNM10052  Essentials of Economics
Finance
  • ACCN08007  Accountancy 1A
  • ECNM08004  Economic Principles OR  ECNM08002  Economic Principles & Applications
  • ACCN08008  Accountancy 1B
  • BUST08003  Principles of Finance OR BOTH  BUST08029  Introduction to Financial Markets AND BUST08030  Introduction to Corporate Finance
  • ACCN08010  Accountancy 2B

AND ANY ONE OF

  • BUST10032  Investment & Securities Markets
  • BUST10023  Futures & Options
  • ECNM08013  Economics 1
  • BUST10012  Corporate Finance
  • BUST08018  Applications of Finance

Financial Accounting

  • ACCN08007  Accountancy 1A
  • ACCN08009  Accountancy 2A
  • ACCN10008  Advanced Financial Accounting

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 achieved a mark of at least 50% in each module.

SubjectRequired Modules
Assurance & Reporting
A mark of 60% or higher must be achieved for ACC09109
  • ACC08104  Corporate Accounting
    ACC09109  Advanced Corporate Reporting
    ACC09109  Auditing
Business Management, and Management Information & Technology
  • ACC07103  Accounting Information Systems
  • S0E08101  Business Management Challenges
  • FIN08107  Management Science & Statistics
  • ACC08105  Financial Management
  • ACC09102  Advanced Management Accounting
Finance
  • S0E07013  Principles of Economics
  • ACC07103  Accounting Information Systems
  • 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

University of Exeter

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:

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

The exemptions for the subjects outlined below are available on successful completion of the related modules, having achieved a mark of at least 50% in each module.

SubjectRequired Modules
Assurance & Reporting
A mark of 60% or higher must be achieved for BEA3022
  • BEA3022  Auditing
  • BEA1008  Introduction to Financial Accounting
Business Management, and Management Information & Technology
  • BEA1009  Introduction to Management Accounting
  • BEA2017  Intermediate Management Accounting
  • BEA3017  Advanced Management Accounting
Finance
  • BEE1029  Economic 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

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

The exemptions for the subjects outlined below are available on successful completion of the related modules, having achieved a mark of at least 50% in each module.

SubjectRequired Modules
Assurance & Reporting
  • M2N422760  Financial Accounting & Corporate Reporting
  • M2N422797  Ethics, Business & Society
  • M3N422788  Current Issues in Financial Reporting
  • M3N422789  Contemporary Issues in Financial Accounting
  • MHN422786  Contemporary Issues in Audit
Business Management, and Management Information & Technology
  • 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
Finance
  • M1L228828  Introduction to Economics & Data Analysis
  • M2N322735  Fundamentals of Corporate Finance
  • M2L122838  Critical Thinking & Problem Solving
  • M3N322732  Corporate Finance & Financial Strategies

Financial Accounting

  • M1N422837  Financial Accounting
  • M2N422760  Financial Accounting & Corporate Reporting
  • M3N422789  Current Issues in Financial Reporting

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) 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 achieved a grade of at least C3 in each module.

SubjectRequired Modules
Assurance & Reporting
A grade of B or higher must be achieved for ACCFIN4009
  • ACCFIN1004  Financial Accounting 1
  • ACCFIN2003  Financial Accounting 2
  • ACCFIN4009  Year 3 or 4: Auditing
Business Management, and Management Information & Technology
  • MGT1005  Management for Accountants
  • ACCFIN1007  Year 1: Management Accounting 1
  • ACCFIN2005  Year 2: Management Accounting 2
  • ACCFIN2018  Statistical Analysis & Methods
Finance
  • ECON1001  Economics 1A
  • ECON1002  Economics 1B
  • ACCFIN1003  Finance 1
  • ACCFIN2002  Finance 2
  • ACCFIN1004  Financial Accounting
  • MGT1005  Management for Accountants

AND ANY ONE OF THE BELOW:

  • ACCFIN4010  Capital Markets Theory / Capital Markets & Portfolio Management
  • 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

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

The exemptions for the subjects outlined below are available on successful completion of the related modules, having achieved a grade of at least a C in each module.

SubjectRequired Modules
Assurance & Reporting
  • C37AP  Accounting Profession & Practice
  • C39AU  Auditing & Assurance
  • C38SE  Social & Environmental Accounting
Business Management, and Management Information & Technology
  • C17EB  Management in a Global Context
  • C17EC  Enterprise and its Business Environment
  • C38MO  Management Accounting in Organisations
  • F78QT  Quantitative Methods
  • C39MT  Management Accounting Techniques & Decisions
  • C39IA  Accounting Information
Finance
  • C27AA  Introductory Microeconomics 1
  • C27BA  Introductory Macroeconomics 1
  • C37FI  Introduction to Finance
  • C38FM  Financial Markets Theory
  • C38FN  Corporate Financial Theory
  • C39MT  Management Accounting Techniques & Decisions

AND ANY ONE OF THE BELOW:

  • C39SM  International Bond & Currency Markets
  • C39CN  Mergers & Acquisitions
  • C39CE  Managing Corporate Value
  • C39SN  Financial Derivatives

Financial Accounting

  • C37FA  Introduction to Accounting
  • C37AP  Accounting Profession & Practice
  • C38FR  Financial Reporting
  • C39CA  Contemporary Issues in Financial Accounting
  • C39IA  Accounting Information

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:

  • BSc (Hons) Finance
  • BA (Hons) Accounting and Economics
  • BA/BSc (Hons) Accounting and Finance
  • BSc (Hons) Accounting, Finance and Maths

The exemptions for the subjects outlined below are available on successful completion of the related modules, having achieved a mark of at least 50% or a C grade in each module.

SubjectRequired Modules
Assurance & Reporting
  • ACF211  Accounting Information Systems & Auditing
  • ACF212  Principles of Financial Accounting
  • ACF307  Issues in Auditing
Business Management, and Management Information & Technology
  • ACF100  Introduction to Accounting & Finance
    • Business Environment Section
    • Financial Statement Analysis Section
      MSCI212     Statistical Methods for Business OR  ECON211     Mathematics for Economics 1 OR
  • BOTH MATH230  Probability 2 AND MATH235  Statistics 2
  • ACF211     Accounting Information Systems & Auditing
    ACF213     Management Accounting For Business Decisions
    ACF303     Advanced Management Accounting
Finance
  • ECON100  Principles of Economics
  • ACF100  Introduction to Accounting & Finance
    • Managerial Finance Section
    • Business Environment Section
    • Financial Statement Analysis Section
  • ACF213  Management Accounting For Business Decisions
  • ACF214  Principles of Finance
  • ACF215  Advanced Principles of Finance
  • ACF302  Corporate Finance
  • ACF304  Bond Markets
  • ACF321  Investments

Financial Accounting

  • ACF100  Introduction to Accounting & Finance
    • Financial Accounting Section
  • ACF212  Principles of Financial Accounting
  • ACF311  Financial Accounting 2

For further information, please visit the Lancaster University website.

Liverpool 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(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 achieved a mark of at least 50% in each module.

SubjectRequired Modules
Assurance & Reporting
A mark of 60% or higher must be achieved for ACFI210, or a mark of 50%
  • ACFI210  Audit & Assurance
  • ACFI301  Advanced Auditing
Business Management, and Management Information & Technology
  • ACFI102  Introduction to Management Accounting
  • ACFI111  Quantitative Methods for Accounting & Finance
  • ACFI151  Business & Management
  • ECON127  Economic Principles for Business & Markets
  • ACFI203  Management Accounting
  • ACFI312  Business Strategy
Finance
A mark of 50% or higher must be achieved for all modules
  • ECON127  Economic Principles for Business & Markets
  • ACFI103  Introduction to Finance
  • ACFI151  Business & Management
  • ACFI203  Management Accounting
  • ACFI304  Business Finance

Financial Accounting

  • ACFI101  Introduction to Financial Accounting
  • ACFI116  Information Systems for Accountants
  • ACFI201  Financial Reporting 1
  • ACFI309  Financial Accounting 2

City University London

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 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 achieved a mark of at least 50% in each module.

SubjectRequired Modules
Assurance & Reporting
  • AF3100  Audit & Assurance
  • AF2100  Assurance
  • AF2204  Corporate Law
Business Management, and Management Information & Technology
  • BS1003  Financial Mathematics & Business Studies OR IF1202  Introduction to Statistics
  • BS3100  Strategy for Business
  • AF1201  Introduction to Management Accounting OR  BS1209 Introduction to Financial Management and Accounting
  • AF2102  Management Accounting OR BS2113  Management Accounting for Business OR  BS2216  Financial & Management Accounting 2

Financial Accounting

  • AF1101  Introduction to Financial Accounting OR BS1108  Introduction to Financial Accounting for Business
  • AF2101  Financial Accounting / Intermediate Financial OR BS2212  Financial Accounting for Business OR BS2216     Financial & Management Accounting
  • AF3203  Advanced Financial Accounting: Theory & Practice

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

Manchester Metropolitan University

The following ICAS accredited degrees, with the appropriate module choices, attract up to a maximum of two 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 achieved a grade of at least 2.2 in each module.

SubjectRequired Modules
Assurance & Reporting
A grade of 2.1 or higher must be achieved for 5R60040
  • 5R60040  Audit & Assurance
  • 5R4Z0005  Financial Accounting
  • 5R5Z0019  Financial Reporting
  • 5R6Z0038  Corporate Reporting

Financial Accounting

  • 5R4Z0005  Financial Accounting
  • 5R5Z0019  Financial Reporting
  • 5R6Z0038  Corporate Reporting

For further information, please visit the Manchester Metropolitan 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) Accountancy and Finance

The exemptions for the subjects outlined below are available on successful completion of the related modules, having achieved a grade of at least a C in each module.

SubjectRequired Modules
Assurance & Reporting
  • BS3012  Audit Theory & Practice
  • BS2142  External Reporting
  • BS4012  Assurance & Ethics
  • BS4215  Financial Reporting Issues & Applications
Business Management, and Management Information & Technology
  • BS1203  Management Concepts OR BS2323  Business Perspectives
  • BS2294  Business Creation & Growth OR BS2320  Business Plan Development
  • BS2011  Business Analytics
  • BS1270  Management Accounting
  • BS2214  Management & Cost Accounting
  • BS4112  Management Accounting Decision Making & Control
  • BS2201  Finance for Business Decisions
  • BS2114  Quantitative Business Techniques
  • BS2293  Business Ideas & Opportunities
Finance
  • BS1109  Introductory Economics
  • BS2201  Finance for Business Decisions
  • BS4105  Corporate Financial Management
  • BS3143  Financial Decision Making
  • BS3142  External Reporting
Financial Accounting
  • BS1111  Financial Accounting
  • BS3142  External Reporting
  • BS3143  Financial Decision Making
  • BS4215  Financial Reporting Issues & Applications

Principles of Tax

  • BS4113  Personal and Business Tax
  • BS4212  Corporate and Capital Tax

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 achieved a mark of at least 50% in each module.

SubjectRequired Modules
Assurance & Reporting
A mark of 60% or higher must be achieved for ACC(U)9A6
  • ACC(U)9AA  Advanced Financial Accounting
  • ACC(U)9A4  External Reporting
  • ACC(U)9A6  Auditing
Business Management, and Management Information & Technology
  • ACC(U)9A2  Accounting 2
  • MGT(U)952  Global Business Environment: An Introduction
  • ACC(U)9MS  Applied Management Accounting
  • FIN(U)9QA  Quantitative Methods for Business Decisions
Finance
    • ACC(U)9A1  Accounting 1
    • ACC(U)9A5  Accounting Information & Employment
    • FIN(U)9F3  Year 2: Finance 1
    • FIN(U)9F4  Year 2 or 3: Finance 2
    • ECN(U)115  Introductory Economics OR BOTH  ECN(U)111  Introductory Microeconomics AND  ECN(U)112   Introductory Macroeconomics

    A pass in this module or one of the below modules is required if Finance 2 was completed in Year 2

    • FIN(U)9FS   Securities & Investment
    • FIN(U)9FB   International Finance
    • FIN(U)9ME   Mergers & Acquisitions
    • FIN(U)9PF   Personal Financial Planning

Financial Accounting

  • ACC(U)9A1  Year 1: Accounting 1
  • ACC(U)9A4  Year 2: External Reporting
  • ACC(U)9AA  Year 3: Advanced Financial Auditing
  • 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 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

The exemptions for the subjects outlined below are available on successful completion of the related modules, having achieved a mark of at least 50% in each module.

SubjectRequired Modules
Assurance & Reporting
  • AG308  Auditing & Assurance
  • AG309  Governance & Accounting Ethics
Business Management, and Management Information & Technology
  • M9117  Business
  • EC111  Economics
  • AG218  Intermediate Financial Accounting
  • AG311  Advanced Financial Reporting
  • AG111  Accounting Technologies
  • AG219  Cost & Management Accounting
  • AG310 Contemporary Management Accounting
  • MDP  Management Development Program
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

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 achieved a mark of at least 50% in each module.

SubjectRequired Modules
Assurance & Reporting
A mark of 60% or higher must be achieved for MAN3098
  • MAN3098  Auditing
  • MAN2090  Financial Accounting 2
  • MAN3081  Company Financial Reporting
Business Management, and Management Information & Technology
  • MAN1060  Business Mathematics
  • MAN1059  Operations Management
  • MAN1072  Management Accounting 1
  • MAN1075  Marketing Principles
  • MAN2089  Business Finance
  • MAN2107  Management Accounting 2
  • MAN3086  Management Accounting 3
  • MAN3090  International Business Strategy
Finance
  • MAN1071  Business Economics
  • MAN2089  Business Finance
  • MAN2106  Corporate Finance
  • MAN2107  Management Accounting 2
  • 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 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 achieved a grade of at least a B2 in each module.

SubjectRequired Modules
Assurance & Reporting
A grade of a B1 or higher must be achieved for ACCT09002
  • ACCT08002  Financial Accounting 2
  • ACCT09002  Auditing
Business Management, and Management Information & Technology
  • ACCT07007  Data Analysis
  • ACCT07005  Management Accounting 1
  • ACCT07002  Accountant in Business
  • ACCT08003  Financial Management
  • ACCT08004  Management Accounting 2
  • ACCT09005  Management Accounting 3
Finance
  • ECON07003  Business Economics
  • ACCT07005  Management Accounting 1
  • 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  Personal Tax

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