ICAS accredited degrees

Accredited universities and degrees

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 below.

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

A grade of at least C must be achieved in all modules except for AC3557 Auditing which requires a grade of at least B3.

Subject	Required Modules
Assurance & Reporting	AC1011 Accounting & Accountability LS2533 Business Law Either AC3557 Auditing Or AC3560 Audit Practice and AC4035 Audit Theory and Evolution
Management Information & Technology	AC1011 Accounting & Accountability AC2031 Management Accounting 2 AC3054 Management Accounting 3 PO2507/ PO2508 Understanding Statistics
Finance	EC1505/ EC2506 The Global Economy FI004 Finance, Risk & Investment FI2002 /FI 2003/FI 2004 Business Finance FI2501 Financial Markets and Regulation And one of: FI3004 Corporate Finance FI3503 International Financial Management FI3505 Advanced Corporate Finance
Financial Accounting	AC1011 Accounting & Accountability AC1515 Accounting & Entrepreneurship AC2530 Financial Accounting 2 AC3049 Financial Accounting 3
Business Acumen	MS1509 The Context of Business EC1006 Economics of Business and Society LS2533 Business Law AC1515 Accounting & Entrepreneurship AC3054 Management Accounting 3
Principles of Taxation	AC3561 Taxation

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 five 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
Management Information & Technology	ACC4016 Management Accounting Fundamentals ACC4018 Quantitative Methods for Accountants ACC5002 Management Accounting & Decision Making ACC6005 Strategic Management Accounting
Business Acumen	ACC5006 Contemporary Business Management ACC4014 Introduction to Law for Accountants ACC4015 Principles of Economics ACC5005 Professional Accountant in Practice
Financial Accounting	ACC4013 Financial Accounting Fundamentals ACC5001 Financial Accounting & Reporting ACC6001 Advanced Financial Accounting & Reporting
Principles of Tax	ACC5003 Personal and Business Tax ACC6002 Advanced Taxation

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 six 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 BU42007 Financial Assurance & Ethics
Management Information & Technology	BU12001 Year 1: Introductory Management Accounting BU21001 Financial Decision Analysis BU22002 Year 2: Intermediate Management Accounting BU30003 Year 3: Advanced Management Accounting BU11003 Business & Information Systems
Business Acumen	BU11002 International Business Environment BU12001 Year 1: Introductory Management Accounting BU22002 Year 2: Intermediate Management Accounting BU30003 Year 3: Advanced Management Accounting BU12005 Foundations of Economic Analysis (Accountancy & Finance) BU22001 Business Law
Finance	BU12005 Foundations of Economic Analysis (Accountancy & Finance) BU22003 Year 2: Intermediate Financial Management BU30002 Year 3: Advanced Financial Management BU11002 International Business Environment BU22001 Business Law
Financial Accounting	BU11001 Year 1: Introductory Financial Accounting BU21002 Year 2: Intermediate Financial Accounting BU30001 Year 3: Advanced Financial Accounting
Taxation	BU30005 Taxation BU40006 Fiscal Studies

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 BACCN10009 was lower than 60%
Management Information & Technology	ACCN08008 Year 1: Accountancy 1B (if course sat in 2019/20 then must have completed ACCN08010 Accountancy 2B in 2020/21) ACCN08010 Year 2: Accountancy 2B (if course sat in 2019/20 then must have completed ACCN10010 Management Accounting Application in 2020/21) ACCN10010 Management Accounting Application BUST08014 Computing for Business (grade P required) Either: BUST08013 Business Research Methods 1: Introduction to Data Analysis OR CSME 10003 Business Research Methods II: Application and Analysis OR ECNM 8016 Statistical Methods for Economics
Finance	ACCN08007 Accountancy 1A ECNM08004 Economic Principles OR ECNM08002 Economic Principles & Applications* ACCN08008 Year 1: Accountancy 1B (if course sat in 2019/20 then must have completed ACCN08010 Accountancy 2B in 2020/21) BUST08003 Principles of Finance OR BOTH BUST08029 Introduction to Financial Markets AND BUST08030 Introduction to Corporate Finance ACCN08010 Year 2: Accountancy 2B (if course sat in 2019/20 then must have completed ACCN10010 Management Accounting Application in 2020/21) 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
Business Acumen	ACCN08010 Year 2: Accountancy 2B (if course sat in 2019/20 then must have competed ACCN10010 Management Accounting Application in 2020/21) BUST08026 Introduction to Business OR both BUST08035 Global Challenges for Business BUST08036 The Business of Edinburgh Either/or ECNM08004 Economic Principles / ECNM08013 Economics 1 LAWS08058 Business Law Or both LAWS08127 Contract and Unjust Enrichment LAWS08134 Business Entities
Principles of Tax	ACCN10029 Taxation Practices

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	ACC07103 Accounting Information Systems ACC09109 Auditing
Management Information & Technology	ACC07101 Management Accounting ACC07103 Accounting Information Systems FIN08107 Management Science & Statistics ACC09102 Advanced Management Accounting Either/or FIN08107 Management Science & Statistics FIN08108 Data Analysis
Business Acumen	ACC07101 Management Accounting ENT07101 Exploring Entrepreneurship SOE07103 Principles of Economics ACC08105 Financial Management LAW08102 Business and Corporate Law ENT07101 Exploring Entrepreneurship/SOE8101 Business and Management Challenges
Finance	S0E07013 Principles of Economics FIN07102 Introduction to Financial Services Sector 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:

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

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
Management Information & Technology	MAN1060 Business Mathematics MAN1072 Management Accounting 1 MAN1075 or MAN1131 (2021-22 onwards) Marketing Principles MAN2107 Management Accounting 2 MAN3086 Management Accounting 3
Business Acumen	MAN1094 Business Law and Ethics MAN3090 or MAN3204 (2021-22 onwards) International Business Strategy MAN1075 or MAN1131 (2021-22 onwards) Marketing Principles MAN2089 Business Finance MAN1059 or MAN1132 (2021-22 onwards) Operations Management
Finance	MAN1071 or MAN2186 (2021-22 onwards) Business Economics MAN2089 Business Finance MAN2106 Corporate Finance 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

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 MHN422786 Current Issues in Audit Either/or M3N422788 Current Issues in Financial Reporting M3N422789 Contemporary Issues in Financial Accounting
Business Acumen 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 Either/or M3N422788 Current Issues in Financial Reporting or M3N422789 Contemporary Issues in 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 six 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 Acumen	MGT1005 Management for Accountants LAW1001 Business Law Either ECON1001 Economics 1A ECON1002 Economics 1B Or ECON1010 Introductory Economics
Management Information & Technology	BA and MIT: ACCFIN1007 Year 1: Management Accounting 1 ACCFIN2005 Year 2: Management Accounting 2 ACCFIN2018 Statistical Analysis & Methods
Finance	ACCFIN1003 Finance 1 ACCFIN2002 Finance 2 ACCFIN1004 Financial Accounting MGT1005 Management for Accountants Either ECON1001 Economics 1A ECON1002 Economics 1B Or ECON1010 Introductory Economics AND ANY ONE OF THE BELOW: ACCFIN4010 Capital Markets Theory / Capital Markets & Portfolio Management / Financial Statements Analysis 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
Taxation	Either: ACCFIN4044 Tax Theory and Practice OR BOTH: ACCFIN2022 Taxation AND ACCFIN4008 Advanced Theory and Practice of Taxation

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 six 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 60% pass required in C39AU Auditing & Assurance	C39AU Auditing & Assurance C39IA Accounting Information
Management Information & Technology	C38MO Management Accounting in Organisations F78QT Quantitative Methods C39MT Management Accounting Techniques & Decisions C39IA Accounting Information
Business Acumen	C17EB Management in a Global Context C17EC Enterprise and its Business Either C27AA Introductory Microeconomics or C27IE Introductory Economics C18CL Commercial Law C18CM Business Entities
Finance	Either C27BA Introductory Macroeconomics or C27IE Introductory Economics C37FI Introduction to Finance C38FM Financial Markets Theory C38FN Corporate Financial Theory One of the following: C39CE Managing Corporate Value C39CN Mergers & Acquisitions C39SM International Bond and Currency Markets C30SN Financial Derivatives
Financial Accounting	C37FA Introduction to Accounting C37AP Accounting Profession & Practice C38FR Financial Reporting C39CA Contemporary Issues in Financial Accounting
Principles of Tax	C39TA Taxation (Tax Law)

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 six 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
4-year variants of the above degrees including an industrial placement year.

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 60% pass required in ACF307 Issues in auditing	ACF211 Accounting Information Systems & Auditing ACF307 Issues in Auditing
Management Information & Technology	ACF211 Accounting Information Systems & Auditing ACF213 Management Accounting For Business Decisions ACF303 Advanced Management Accounting
Business Acumen	Please confirm you meet the above requirements for all of the following modules: AcF 100 Managerial Finance AcF 270 Foundations of Business Law ENSI 211 Business Start-up AcF 370 Business Law Please confirm you meet the above requirements for either/or of the following modules: ECON101 Principles of Economics ECON 102 Principles of Economics
Finance	Either/OR ACF100 Introduction to Accounting & Finance AcF111/AcF261Introduction to Financial accounting for Managers Either/OR ECON101 Principles of Economics ECON102 Principles of Economics Either/OR AcF263 Introduction to Finance AcF214 Principles of Finance Either/OR AcF302 Corporate Finance AcF 305 International and Risk Financial Management
Financial Accounting	Either/or: AcF100 Introduction to Accounting & Finance AcF 111/AcF 261 Introduction to Financial Accounting for Managers And all of the following three courses: AcF212 Principles of Financial Accounting AcF301 Financial Accounting I AcF311 Financial Accounting II
Principles of Tax	AcF306 Taxation

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 six 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% in both modules.	ACFI210 Audit & Assurance ACFI301 Advanced Auditing
Management Information & Technology	ACFI102 Introduction to Management Accounting ACFI111 Quantitative Methods for Accounting & Finance ACFI151 Business & Management ACFI203 Management Accounting ACFI312 Business Strategy
Business Acumen	ECON127 Economic Principles for Business & Markets ACFI211 Business Law ACFI312 Business Strategy
Finance	ECON127 Economic Principles for Business & Markets ACFI103 Introduction to Finance ACFI304 Business Finance
Financial Accounting	ACFI101 Introduction to Financial Accounting ACFI201 Financial Reporting 1 ACFI309 Financial Accounting 2
Principles of Tax	ACFI212 Tax Compliance

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

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
Management Information & Technology	AF1201 Introduction to Management Accounting AF2102 Management Accounting BS1208 Introduction to Management Accounting for Business BS2113 Management Accounting for Business
Business Acumen	BS1106 Introduction to Business Law BS3102 Financial management IF3108 Corporate Finance and either/or: Foundations of Economics for Finance BS1107 Introduction to Microeconomics
Financial Accounting	AF1101 Introduction to Financial Accounting OR BS1108 Introduction to Financial Accounting for Business AF2101 Financial Accounting OR BS2212 Financial Accounting for Business OR BS2216 Financial & Management Accounting AF3203 Advanced Financial Accounting: Theory & Practice
Finance	IF1001 Foundation of Economics for Finance OR BOTH BS1104 Introduction to Microeconomics AND BS1207 Introduction to Macroeconomics AND ONE OF IF1104 Introduction to Finance BS2100 Principles of Finance AND ONE OF BS3102 Financial Management IF3108 Corporate Finance OR EITHER/OR IF1104/FR1101 Introduction to Finance/Finance and Investment AND ALL OF IF1105 Microeconomics IF1203 Macroeconomics IF3108 Corporate Finance

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	BS3012 Audit Theory & Practice BS4012 Assurance & Ethics BS4215 Financial Reporting Issues & Applications
Management Information & Technology	Either/or BS2011 Business Analytics/ BS2202 Business Information System BS1270 Management Accounting BS2214 Management & Cost Accounting BS4112 Management Accounting Decision Making & Control BS2114 Quantitative Business Techniques
Business Acumen	BS2258 Business Law BS1109 Introductory Economics Either: BS4104 Business Strategy Or one of: BS2293 Business Ideas and Opportunities/ BS3916 Managing Projects And one of BS3039 Financial Reporting and Forecasting/ BS3143 Financial Decision Making
Finance	BS1109 Introductory Economics BS2201 Finance for Business Decisions BS4105 Corporate Financial Management BS2225 Advanced Business Law BS3142 External Reporting
Financial Accounting	BS1111 Financial Accounting BS3142 External Reporting Either/or BS3039 Financial Reporting and Forecasting/BS3143 Financial Decision Making BS4215 Financial Reporting Issues & Applications
Principles of Tax	BS4113 Personal and Business Tax BS4214 Corporate and Capital Taxes

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
Management Information & Technology	ACC(U)9A1 Accounting 1 ACC(U)9A2 Accounting 11 ACC(U)9MS Applied Management Accounting FIN(U)9QE Quantitative Methods for Business Decisions
Business Acumen	ACC(U)9A2 Accounting 11 ECN(U)111/ECN(U)115 Introductory Economics MGTU9S2 The Management Challenge – An Introduction ACCU9L1 Business and Corporate Law ACC(U)9MS Applied Management Accounting ACCU9AE Accounting Information and Employment
Finance	ACC(U)9A1 Accounting 1 ACCU9L1 Business and Corporate Law ECN(U)112 Introduction to Macroeconomics FIN(U)9F3 Year 2: Finance 1 FIN(U)9F4 Year 2 or 3: Finance 11 FIN(U)9PE Personal Financial Planning ACC(U)9AA Advanced Financial Accounting
Financial Accounting	ACC(U)9A1 Accounting 1 ACC(U)9A4 External Reporting ACCU9L1 Business and Corporate Law 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 six 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
Management Information & Technology	AG311 Advanced Financial Reporting AG111 Accounting Technologies AG219 Cost & Management Accounting AG310 Contemporary Management Accounting MDP Management Development Program
Business Acumen	M9117 Business Law EC111 Economics AG111 Accounting Technologies MDP Management Development Program AG218 Intermediate Financial Accounting AG219 Cost & Management Accounting AG310 Contemporary Management Accounting AG311 Advanced Financial Reporting
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
Principles of Tax	AG209 Taxation

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
Management Information & Technology	MAN1060 Business Mathematics MAN1072 Management Accounting 1 MAN1075 or MAN1131 (2021-22 onwards) Marketing Principles MAN2107 Management Accounting 2 MAN3086 Management Accounting 3
Business Acumen	MAN1094 Business Law and Ethics MAN3090 or MAN3204 (2021-22 onwards) International Business Strategy MAN1075 or MAN1131 (2021-22 onwards) Marketing Principles MAN2089 Business Finance MAN1059 or MAN1132 (2021-22 onwards) Operations Management
Finance	MAN1071 or MAN2186 (2021-22 onwards) Business Economics MAN2089 Business Finance MAN2106 Corporate Finance 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 (50%) in each module.

Subject	Required Modules
Assurance & Reporting A grade of a B1 (60%) or higher must be achieved for ACCT09002	ACCT08002 Financial Accounting 2 ACCT09002 Auditing
Management Information & Technology	ACCT07007 Data Analysis ACCT07005 Management Accounting 1 ACCT08004 Management Accounting 2
Business Acumen	ECON07003 Business Economics ACCT07002 Accountant in Business LAWW08010 Business Law ACCT08003 Financial Management
Finance	ECON07003 Business Economics 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/ ACCT09015 Personal Tax

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

ICAEW

Subject	Required Modules
Financial Accounting	Certificate Level: Accounting Professional Level: Financial Accounting and Reporting
Finance	Certificate Level: Management Information Law Business Technology and Finance Professional Level: Financial Management
Management Information and Technology	Certificate Level: Management Information Law Business Technology and Finance
Assurance & Reporting	Certificate Level: Assurance Law Business Technology and Finance
Principles of Tax	Certificate Level: Principles of Tax

Leicester University

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 (Hons) 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% or a C grade in each module.

Subject	Required Modules
Assurance & Reporting	MN2136 - Corporate Governance EC2084 - Audit and Assurance MN3030 - Advanced Audit, Assurance and Ethics
Finance	MN1017 Foundations of Economics MN1019 Foundations of Finance MN1025 Introduction to Management for Accounting and Finance MN2136 Corporate Governance MN2115 Financial Reporting MN2138 Accounting, Decision-Making and Control EC2086 - Business Law for Accountants MN3142 - Advanced Financial Accounting
Financial Accounting	MN1016 Foundations of Financial Accounting MN2115 Financial Reporting MN3142 Advanced Financial Accounting
Principles of Tax	EC2082 - Principles of Personal Taxation EC3085 - Advanced Taxation

BSc (Hons) Economics & 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% or a C grade in each module.

Subject	Required Modules
Finance	EC2076 - Principles of Accounting EC2022 - Principles of Finance EC2046 - Intermediate Macroeconomics EC3083 - Business Law for Accountants Either/or EC3058 - Corporate Finance EC3067 - International Finance EC3077 - Investment Management
Financial Accounting	EC2076 - Principles of Accounting EC3087- Financial Accounting
Principles of Tax	EC2082 - Principles of Personal Taxation EC3085 - Advanced Taxation

Subject

Required Modules

Finance

EC2076 - Principles of Accounting
EC2022 - Principles of Finance
EC2046 - Intermediate Macroeconomics
EC3083 - Business Law for Accountants

Either/or

EC3058 - Corporate Finance
EC3067 - International Finance
EC3077 - Investment Management

Financial Accounting

EC2076 - Principles of Accounting
EC3087- Financial Accounting

Principles of Tax

EC2082 - Principles of Personal Taxation
EC3085 - Advanced Taxation

BSc (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% or a C grade in each module.

Subject	Required Modules
Finance	MN1017 - Foundations of Economics MN1019 - Foundations of Finance MN1025 - Introduction to Management for Accounting and Finance MN2136 - Corporate Governance MN2115 - Financial Reporting MN2138 - Accounting, Decision-Making and Control MN2137 - Financial Markets Products: Futures & Forwards MN3142 - Advanced Financial Accounting
Financial Accounting	MN1016 Foundations of Financial Accounting MN2115 Financial Reporting MN3142 Advanced Financial Accounting

AAT

Subject	Required Modules
Financial Accounting	Drafting and Interpreting Financial Statements
Management Information and Technology	Applied Management Accounting Internal Accounting Systems and Controls
Principles of Tax	Business Tax Personal Tax

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