ICAS Qualifications Board

The Qualifications Board is the body appointed by Council to set the entry, knowledge, skills and values requirements for all qualifications issued by ICAS.

Role & responsibilities

The full responsibilities of the Qualifications Board are set out in ICAS’ General Regulations and include:

  • Setting the entry requirements for admission as a CA Student Member.
  • Setting the knowledge, skills and values requirements for admission to ICAS as a Member.
  • Setting similar requirements for any other qualifications issued by ICAS.
  • Ensuring that ICAS effectively discharges its duties as a Recognised Qualifying Body, as set out in the Companies Act.

The Qualifications Board also fulfils an important strategic function, through discussing developments in education, closely monitoring ICAS’ relationships with third parties (including its regulators, sister institutes, universities and Authorised Training Offices).

In discharging its responsibilities, the Qualifications Board seeks to act in the public interest, whilst also promoting and protecting the interests of students and firms.

Delegation of powers

As set out in detail in ICAS’ Education Regulations, the Qualifications Board establishes, appoints and oversees a number of bodies to which it delegates some of its powers. These bodies include:

  • The Student Education Committee, which has various powers, including setting the entry requirements for CA Student Members, recommending knowledge requirements for qualifications to the Qualifications Board, overseeing many of the examination activities and regulating Authorised Training Offices (firms which ICAS authorises to train students) and universities.
  • The TPE Exam Board, which is responsible for assessing whether an individual CA Student Member has met the knowledge, skills and value requirements for admission to ICAS Membership.
  • The Academic Panel, which provides advice and assistance to the Qualifications Board in all matters relating to the Scottish Credit & Qualifications Framework including the credit rating processes and procedures operated by ICAS.
  • The Qualifications Board appoints the members of the above bodies, except for the Chairs, who are appointed by the Nominations Committee.

The Qualifications Board may also delegate some functions to the ICAS employees.