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?

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. 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	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.

Subject	Required 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.

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	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.

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	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.

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	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.

Subject	Required 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.

Subject	Required 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.

Subject	Required 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.

Subject	Required 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.

Subject	Required 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.

Subject	Required 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.

Subject	Required 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.

Subject	Required 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.

Subject	Required 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.

Subject	Required 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.

Subject	Required 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.

Subject	Required 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.

Subject	Required 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.

Subject	Required 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.

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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.

Apply for an ICAS-accredited-degree exemption

Apply for a non-ICAS-accredited-degree exemption

Apply for an ICAEW member exemption

Have any questions about exemptions?

How do I apply?

FAQs

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

What is an academic transcript?

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

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

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

What is the deadline for submitting applications?

Can I apply for exemptions before joining ICAS?

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

Accredited universities and degree application forms

University of Aberdeen

Birmingham City University

University of Bolton

University of Dundee

University of Edinburgh

Edinburgh Napier University

University of Exeter

Glasgow Caledonian University

University of Glasgow

Heriot-Watt University

Lancaster University

Liverpool University

City University London

Manchester Metropolitan University

Robert Gordon University

University of Stirling

University of Strathclyde

University of Surrey

University of the West of Scotland

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