ICAEW · Institute of Chartered Accountants in England and Wales

ICAEW ACA Certificate Level

Six modules · also the ICAEW CFAB

The Certificate Level is the foundation stage of the ICAEW ACA — the premier UK chartered-accountancy qualification studied inside a training agreement at firms like the Big Four. Six on-demand, computer-based exams gate your progression: pass all six and you unlock the Professional Level; fail one four times and your route to membership is at risk. Most trainees sit these papers around a demanding day job, with a firm and a training contract watching the results. This page breaks down all six modules, how each is delivered, and how to clear them the first time.

1.5–2 hours each
6 Modules
55% pass mark
Centre or Online

Pay Only After You Pass

No upfront fee — you settle only after your verified pass. We advertise guaranteed results — 100% pass guaranteed or money back.

Exam Spec Sheet

Provider ICAEW
Format 6 computer-based modules
Duration 1.5–2 hours per module
Scoring Out of 100 · 55% to pass
Attempts Max 4 per module
Fee Entry fee per module
Delivery Pearson VUE / OnVUE
Results Next day
Language English
See Accountancy Exam Help

THE SIX MODULES

Every Certificate Level paper at a glance — the same six exams as the ICAEW CFAB

Module What it covers Time
Accounting Fundamentals Double-entry bookkeeping, trial balances and preparing basic financial statements. 2 hrs
Assurance and Risk Fundamentals The audit and assurance process, internal controls, evidence, risk and ethics. 1.5 hrs
Business Law English contract, company, employment and insolvency law relevant to accountants. 1.5 hrs
Business Insight and Performance Costing, budgeting, variance analysis and decision-making, with how businesses are structured and financed. 1.5–2 hrs
Sustainability and Ethics Sustainability, governance, professional ethics and the role of technology in finance functions. 1.5 hrs
Tax Fundamentals UK income tax, NIC, capital gains, corporation tax and VAT fundamentals. 1.5 hrs

All six are objective-test exams marked out of 100 with a 55% pass mark. Pass the full set and you also hold the standalone ICAEW CFAB qualification; within a training agreement, the same six papers form the Certificate Level of the ACA before you move on to the Professional Level.

WHERE TRAINEES STRUGGLE

Bars show roughly how much of a typical cohort's resit effort each cluster absorbs

1

Tax & Law detail

High

Tax Fundamentals and Business Law are rote-heavy: rates, thresholds, statutory rules and case names that change with each Finance Act and must be recalled fast under the clock.

2

Numerical accuracy

Medium

Accounting Fundamentals and Business Insight and Performance are computational. One slip in a double-entry or variance question cascades, and the objective-test format gives no partial credit for method.

3

Breadth & pacing

Medium

Sustainability and Ethics and Assurance and Risk Fundamentals reward broad recall over depth. Sitting six exams around a full-time training contract leaves little margin for under-prepared papers.

The Certificate Level is designed to be cleared in a trainee's first year, often two or three modules at a time. Because each paper allows only four attempts, a single stubborn module — usually Tax Fundamentals or Business Law — is where training contracts quietly come under pressure.

DELIVERY & PROCTORING

Two ways to sit each module — and what to expect on test day

At a Pearson VUE test centre

You book through the ICAEW Pearson VUE portal and sit the exam in a quiet, monitored room. Staff verify your photo ID, store your belongings and watch the room. Exams are on demand year-round, so you choose the date and centre that fits your study and work schedule. ICAEW charges an entry fee per module, payable when you book.

Online, via OnVUE remote invigilation

You sit the same exam from a private room at home, monitored by a Pearson VUE OnVUE proctor through your webcam. You log in 30 minutes early to photograph yourself, your ID and your room, then a live proctor checks you in before the exam unlocks. You can reschedule online up to 24 hours before your slot.

ID & check-in

A valid government photo ID matching your ICAEW profile. The OnVUE proctor captures a photo of you and your ID before the exam begins.

Room scan

A clear desk, no second screen, no phone or notes within reach, and a webcam scan of the room. No one else may enter while you sit the exam.

During the exam

Stay on-camera the whole time. Leaving frame, talking aloud or losing connection can flag or void the session, so a stable setup matters as much as the prep.

WHO SITS THESE EXAMS

The Certificate Level gates the start of a chartered-accountant career

  • ACA trainees inside a Big Four or mid-tier firm training agreement
  • Graduate and school-leaver audit, tax and advisory hires
  • Level 7 Accountancy / Taxation Professional apprentices
  • Standalone ICAEW CFAB candidates building a finance foundation
  • Career changers moving into UK accountancy and audit

PREREQUISITES & DIFFICULTY

Open entry — but four attempts and a training contract raise the stakes

  • No formal entry qualifications for the CFAB route
  • ACA students register with ICAEW under a training agreement
  • Comfort with arithmetic, percentages and UK terminology
  • Each module can only be attempted four times — ever

Difficulty: Individually each module is foundational, but trainees sit six of them while billing client hours full-time. The objective-test format gives no marks for method, Tax and Law demand precise recall, and the four-attempt cap turns a single weak paper into a genuine threat to your training contract — exactly the pressure our help is built to remove.

HOW EXAM ASSIST HELPS YOU CLEAR THE CERTIFICATE LEVEL

Six on-demand exams, a four-attempt cap and a firm watching every result make the Certificate Level a quiet pressure point in any training contract. Exam Assist pairs you with a vetted accountancy specialist and works on a pay-after-you-pass model — so the risk sits with us, not you. No upfront fee, guaranteed results: Exam Assist handles the sitting end to end, and you settle only after the verified result.

1

Share your exam details

Tell us which module (Tax Fundamentals, Business Law, Accounting Fundamentals and so on), your delivery method (centre or OnVUE), and your target date. Takes a couple of minutes over WhatsApp, Telegram or Discord.

2

Get an honest feasibility answer

We review the module, your remaining attempts and your timeline and tell you plainly whether it's realistic — before any money is discussed. If it isn't a fit, we say so.

3

The sitting is handled

Exam Assist handles the sitting end to end. You're matched with an ACA specialist who maps the work around the objective-test format, the module syllabus and the OnVUE environment — discreetly and confidentially.

4

Settle after the verified result

Results land the day after you sit. You only pay once your pass is confirmed on your ICAEW results. No verified pass, nothing owed.

Stuck on a Certificate Level module?

See the pay-after-you-pass accountancy services, how matching works, and where to start.

FREQUENTLY ASKED

Straight answers about the ICAEW ACA Certificate Level

What are the six ICAEW ACA Certificate Level exams? +
Under the Next Generation ACA syllabus the six Certificate Level modules are Accounting Fundamentals, Assurance and Risk Fundamentals, Business Law, Business Insight and Performance, Sustainability and Ethics, and Tax Fundamentals. They are the same six computer-based exams that make up the standalone ICAEW CFAB qualification, and you must pass all six to progress to the Professional Level of the ACA.
What is the pass mark for ICAEW Certificate Level exams? +
Every Certificate Level module is marked out of 100 with a 55% pass mark. The exams are objective-test style — multiple choice, multi-part and data-entry questions marked by computer — and each runs 1.5 to 2 hours depending on the module.
Can I sit ICAEW Certificate Level exams online from home? +
Yes. Each module can be sat at a Pearson VUE test centre or via OnVUE remote invigilation from a private room at home. For OnVUE you log in 30 minutes early to photograph yourself, your ID and your room, and a proctor monitors you by webcam throughout. A clear desk, stable connection and quiet space are required.
How many times can I retake an ICAEW Certificate Level exam? +
ICAEW Student Regulations allow a maximum of four attempts at each Certificate Level module. Exams are on demand and can be booked at any time of year, so there is no fixed sitting window — but the four-attempt cap per module means a failed paper carries real consequences for your training contract.
How much do the ICAEW Certificate Level exams cost? +
ICAEW charges an exam entry fee for each of the six Certificate Level modules, payable when you book, on top of ICAEW registration and tuition. Fees are set by ICAEW and reviewed periodically, so check the current rate on the ICAEW website. Results for Certificate Level exams are released the day after you sit, giving a fast turnaround between attempts.
Do I pay Exam Assist before or after I pass? +
You settle only after your verified pass is confirmed. There is no upfront fee — you share which module and delivery method you need, receive an honest feasibility answer, and decide before any money changes hands. We advertise a guaranteed pass with money back if you do not pass; we offer a transparent, results-first arrangement.

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