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ICAS rule updates

We’re updating some of the rules around progress through the CA qualification, to give you and your students greater flexibility and control.

Reporting TPE assessment results

Starting with the November 2023 TPE assessment diet, in the case of a pass or fail, we'll report the percentage achieved by each student.

Progressing to TPE

To progress to TPE, students must either be in an active training contract or have completed their RPE requirements.

Please keep in mind that Level 7 Accountancy Apprenticeships need to pass through gateway before they can be eligible for TPE, and this requirement will remain the same.

Assessment attempts

Assessment attempts will be limited to four from September 2023. There will be an exception made for students transitioning to the new syllabus in 2024. For example, if a student started TPS in 2023 and transitions to the new Skills equivalent in 2024, they will also have four attempts at the new course If a student fails to pass an assessment after four attempts, they will need to follow existing practices and submit a request for an additional attempt to the Qualifications Board.

The previous limit of six attempts will remain for students who have sat TPS or are sitting TPS to June or August 2023.

School leaver training contracts

The duration of the training contract for school leavers is changing to give employers more control over the length of their students’ training contracts.

Our approved period and relevant practical experience requirements vary according to the entry route. For school leavers, we’ve previously set a minimum 5-year training contract. From September 2023, this will become a flexible 3-to-7-year window, allowing employers to determine the length of their students’ training contracts and the freedom to adjust these at their discretion.

Simplifying the exam clock

The current subject-specific exam clock for students is being replaced by a 7-year qualification clock, beginning with the September 2023 intake.

The changes will provide students with a 7-year timeframe to complete educational and relevant practical experience requirements. We’re also removing the rule that classifies a student as 'inactive' if they have been out of a training contract for more than 2 years. These changes aim to simplify the process for both employers and students and make it easier to track progress through the qualification.

Recognising previous work experience

We recognise that careers change over time. We're introducing a new process that will allow students' previous work experience to be recognised and accelerate their progress through the qualification.

An application process will be introduced later this year to acknowledge students’ previous work experience if this has been obtained with an Authorised Training Office (ATO) in the last 12 months. The new process has the potential to accelerate the completion of the qualification to 2 years.

Accredited degree program requirements

Starting with the September 2023 intake, students will no longer need to demonstrate a minimum pass mark of 50% in each accredited degree module. Instead, they will only need to prove that they have passed the module according to the pass criteria set by the awarding university.

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© ICAS 2022

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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