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:
- graduates with degrees accredited by ICAS
- graduates with degrees that are not accredited by ICAS
- student members of ICAEW
(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?
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. Exemption applications must be received before the start of classes, any received beyond this date will be declined.
Include your supporting documentation
Each exemption form details the supporting documentation and the minimum grades required. As part of the application, you will be required to upload an academic transcript detailing the modules you sat and the marks you were awarded.
For non-accredited degree exemption applications, you must also provide course documentation such as module 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
Subject | Required Modules |
---|---|
Assurance & Reporting |
|
Business Management, and Management Information & Technology |
|
Finance |
|
Financial Accounting A grade of at least C must be achieved in all modules for this subject |
|
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)
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.
Subject | Required 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 |
|
Business Management, and Management Information & Technology |
|
Finance |
|
Financial Accounting |
|
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.
Subject | Required 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 |
|
Business Management, and Management Information & Technology |
|
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 |
|
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.
Subject | Required 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 |
|
Business Management, and Management Information & Technology |
|
Finance |
AND ANY ONE OF
|
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.
Subject | Required Modules |
---|---|
Assurance & Reporting A mark of 60% or higher must be achieved for ACC09109 |
|
Business Management, and Management Information & Technology |
|
Finance |
|
Financial Accounting |
|
Principles of Tax |
|
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.
Subject | Required Modules |
---|---|
Assurance & Reporting A mark of 60% or higher must be achieved for BEA3022 |
|
Business Management, and Management Information & Technology |
|
Finance |
|
Financial Accounting |
|
Principles of Tax |
|
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.
Subject | Required Modules |
---|---|
Assurance & Reporting |
|
Business Management, and Management Information & Technology |
|
Finance |
|
Financial Accounting |
|
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.
Subject | Required Modules |
---|---|
Assurance & Reporting A grade of B or higher must be achieved for ACCFIN4009 |
|
Business Management, and Management Information & Technology |
|
Finance |
AND ANY ONE OF THE BELOW:
|
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.
Subject | Required Modules |
---|---|
Assurance & Reporting |
|
Business Management, and Management Information & Technology |
|
Finance |
AND ANY ONE OF THE BELOW:
|
Financial Accounting |
|
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.
Subject | Required Modules |
---|---|
Assurance & Reporting |
|
Business Management, and Management Information & Technology |
|
Finance |
|
Financial Accounting |
|
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.
Subject | Required Modules |
---|---|
Assurance & Reporting A mark of 60% or higher must be achieved for ACFI210, or a mark of 50% |
|
Business Management, and Management Information & Technology |
|
Finance A mark of 50% or higher must be achieved for all modules |
|
Financial Accounting |
|
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.
Subject | Required Modules |
---|---|
Assurance & Reporting |
|
Business Management, and Management Information & Technology |
|
Financial Accounting |
|
For further information, please visit the City University London 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.
Subject | Required Modules |
---|---|
Assurance & Reporting |
|
Business Management, and Management Information & Technology |
|
Finance |
|
Financial Accounting |
|
Principles of 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.
Subject | Required Modules |
---|---|
Assurance & Reporting A mark of 60% or higher must be achieved for ACC(U)9A6 |
|
Business Management, and Management Information & Technology |
|
Finance |
A pass in this module or one of the below modules is required if Finance 2 was completed in Year 2 |
Financial Accounting |
|
Principles of Tax |
|
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.
Subject | Required Modules |
---|---|
Assurance & Reporting |
|
Business Management, and Management Information & Technology |
|
Finance |
|
Financial Accounting |
|
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.
Subject | Required Modules |
---|---|
Assurance & Reporting A mark of 60% or higher must be achieved for MAN3098 |
|
Business Management, and Management Information & Technology |
|
Finance |
|
Financial Accounting |
|
Principles of Tax |
|
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.
Subject | Required Modules |
---|---|
Assurance & Reporting A grade of a B1 or higher must be achieved for ACCT09002 |
|
Business Management, and Management Information & Technology |
|
Finance |
|
Financial Accounting |
|
Principles of Tax |
|
For further information, please visit the University of the West of Scotland website.