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

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

How you will apply for an exemption 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

You can apply using the accredited-degree exemption form on the Exemption Portal.

Students applying for exemptions must have competed their undergraduate degree within the last three years.


Apply for a non-ICAS-accredited-degree exemption

If your degree is not in the accredited-degree list, then you will need to apply for exemptions using the relevant form and uploading onto the Exemption Portal.

Students applying for exemptions must have competed their undergraduate degree within the last three years.


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. You can apply using the Exemption Portal

The modules must have been completed within the last three years.


How do I apply?

Submit an online application using 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.

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.

ICAEW - ACA Qualification

SubjectRequired 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

FAQs

Frequently asked questions about exemptions


Have any questions about exemptions?

Please contact students@icas.com

Exam exemptions information

Here we explain how to find out if you are eligible for exam exemptions from the ICAS Chartered Accountant qualification.

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The mark and designation “CA” is a registered trade mark of The Institute of Chartered Accountants of Scotland (ICAS), and is available for use in the UK and EU only to members of ICAS. If you are not a member of ICAS, you should not use the “CA” mark and designation in the UK or EU in relation to accountancy, tax or insolvency services. The mark and designation “Chartered Accountant” is a registered trade mark of ICAS, the Institute of Chartered Accountants of England and Wales and Chartered Accountants Ireland. If you are not a member of one of these organisations, you should not use the “Chartered Accountant” mark and designation in the UK or EU in relation to these services. Further restrictions on the use of these marks also apply where you are a member.

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