ACA student training guide

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BUSINESS WITH CONFIDENCE icaew.com/dashboard
Welcome We have over 146,000 members
working in more than 160 countries

to ICAEW
Over 22,000 ACA Founder member of Chartered
students are studying Accountants Worldwide which has
the ACA globally 310,000 members in 180 countries

You are now studying

towards a world-leading
professional qualification
in accountancy, finance
and business. You
have joined a global More than 3,300
community of over employers around the The ACA exams are
world are authorised to currently being sat in 42
22,000 ACA students, train students for the ACA countries around the world

currently training to
be ICAEW Chartered
Accountants.

75% of students pass the final Case Study

exam and of these, 79% pass first time
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Getting started
Here’s a checklist of four key things you’ll need to complete in order to kick-start your journey as an ACA student.

1 Register as an
ACA student
To sign up, visit icaew.com/studentregistration
2 Your ACA training
agreement
If you are training with an ICAEW authorised
Once your application has been accepted, you training employer (ATE) or authorised training
will gain access to a variety of resources to help principal (ATP), they will give you an ACA
you with your studies. training agreement to sign.

3 Apply for credit for prior

learning (CPL)
You may be eligible to apply for credits for some of the
ACA syllabus if you have studied a relevant academic
or professional qualification. Be sure to check that your
employer recognises CPL before applying. Find out
more using our CPL directory at icaew.com/cpl
4 Apply for
exams
You can apply for these using your online
training file. For upcoming exam dates and
deadlines visit icaew.com/acaplanner

Good luck!
We wish you every success with your ACA training and look forward to welcoming you as an ICAEW Chartered Accountant.
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The ACA qualification in detail

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 Professional development

Professional development is an essential component of the ACA qualification as it
prepares you to successfully handle situations that you will encounter throughout
your career. There are seven ladders, each containing seven or eight steps, each
of which represents a specific skill.
The seven professional development ladders
As an ACA student, you will either follow ICAEW’s professional development
ladders or complete your employer’s professional development training
programme. To find out more, go to icaew.com/dashboard
Top tips if you’re following the ICAEW
professional development ladders …
• You will review your professional development progress with your
employer as part of your six-monthly reviews. Make sure that you
update the professional development tab in your online training
file with specific examples of how you have met the steps within
each ladder.
• You are responsible for completing and updating your professional
development log, as well as organising your six-monthly reviews
with your employer.

• Where you start and how fast you progress is flexible and
1 Communication something you can manage with your employer. Your employer
will give you feedback on your professional development progress
2 Team working in your six-monthly reviews, which you will then need to record
within your online training file.
3 Decision making
Top tips if you’re following your employer’s
4 Consideration professional development scheme …
5 Adding value • Bear in mind you won’t have the professional development tab in
your online training file. Instead, you will need to complete your
employer’s own documentation.
6 Problem solving
• Your employer will need to approve your practical work experience,
7 Technical competence professional development and ethics at the end of your training to
confirm that you are ready to become an ICAEW member.

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Need to get started?
We have a whole host of resources to support your professional development.

Check out our live monthly webinars, designed to help you build some of the key skills you’ll need to be more effective in the workplace.
Sign up at icaew.com/acawebinars

Missed a webinar? Don’t worry. All of our webinars are available for you to watch on demand. You will find them saved under each
professional development ladder, along with a host of useful articles to support your learning. Visit icaew.com/listenagain

We’ve developed a series of pep talks to help support you on everything from developing assertiveness to adding value in the
workplace. Perfect if you’ve got a spare 10 minutes; whether you’re waiting for a bus, about to go in to an important meeting,
or simply need a boost. Visit icaew.com/peptalk

Keep an eye out for our quarterly student magazine, Vital, which features articles and top tips from professional development experts.
Read the online magazine at icaew.com/vital

Got a question about professional development? Visit icaew.com/how-to

Top tip
Whichever scheme you follow, you should build your professional development skills throughout your training – don’t leave it to the end.

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What advice would you give new ACA students?

You need to be prepared to

work hard – it’s really intense.
It’s just a lot of work and you need
to put your head down and keep
in mind that it is a really great
qualification to have, one that’s
going to help your career.
Emma Lowe, London

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 Ethics and professional scepticism
Ethics is more than just knowing the rules around confidentiality, integrity,
objectivity and independence. It’s about identifying ethical dilemmas,
understanding the implications and behaving appropriately. We integrate ethics
throughout the ACA qualification to develop your ethical capabilities – so you’ll
always know how to make the right decision, even when no one’s looking.
Ethics is examined in context within all modules of the ACA qualification.
Interested to know what the ethical elements are in each exam? Check out
the ACA syllabus at icaew.com/exams
Once you have worked your way through each of the six modules, you
will need to complete a devolved assessment. This is a test to assess
your knowledge of ethics and your progress through the programme.
Here are the key things you need to know about the assessment:
• you’ll need to complete it online;
• it is 60 minutes long and includes 30 multiple choice questions;
• the target score is 70%;

• you will have an unlimited number of attempts; and

Ethics Learning Programme • each of your attempts will be recorded within the ethics and
We have developed an online learning programme based on the ICAEW Code professional scepticism tab on your online training file.
of Ethics, to help you get to grips with our ethical framework and practise how
you would respond to an ethical situation. The programme includes the following
six modules:
Top tip
• Introduction to ICAEW Code of Ethics
We recommend that you complete the Ethics Learning
• The fundamental ethical principles Programme and the assessment before you attempt the
• Threats and safeguards to the fundamental ethical principles Case Study. Make sure you speak to your employer and get
their approval before you attempt the assessment.
• Conflicts of interest
• Considerations for professional accountants in practice

• Considerations for professional accountants in business.

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Watch your ethics
We have developed a series of webinars, Practising Ethics, for you Ready?
to watch on demand. After you complete each module in the Ethics
Once you have completed the Ethics Learning Programme, listened
Learning Programme, make sure you download the accompanying
to the webinars and practised approaching ethical dilemmas, you’ll
webinar to recap what you have learned. Each webinar contains three
be able to apply your ethical skills in the workplace.
brief scenarios for you to consider and decide on a course of action.
Make notes – you will be asked to present your findings on at least one At the end of your training period, your employer will sign off your
scenario at every six-monthly review. online training file. This confirms that you are ethically sound and
have a strong understanding of the ICAEW Code of Ethics.
Watch the webinars now at icaew.com/dashboard

Log your progress

Before each six-monthly review, make sure you have added any
progress you have made on the Ethics Learning Programme, the
devolved assessment and the ethical steps in the ladders within your
online training file. For more information about how to log your
progress, visit icaew.com/how-to

At your six-monthly review, you and your employer should discuss:

• your progress with the Ethics Learning Programme;

• the result of any attempts at the devolved assessment;

• a real ethical situation; and

• a scenario from the Practising Ethics webinars.

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 Practical work experience
You need to accumulate at least 450 days of practical work experience, completed
as part of a training agreement with one of our authorised training employers or
principals. If you are eligible for a two-year training agreement, you must complete
a minimum of 300 days of work experience. Your employer or principal will support
you throughout your training, making sure you develop the knowledge, skills and
experience you need to become an ICAEW Chartered Accountant.
Practical work experience is undertaking real-life work of a financial, business and/or
commercial nature. Your work experience will need to be completed in at least one
of the following six categories:
• Accounting • Information Technology
• Audit and Assurance (audit is not compulsory) • Insolvency
• Financial Management • Taxation.
Your work experience can be in just one of these technical categories, or in more
than one area. Either way, it must expose you to as many practical assignments,
finance functions and/or clients, in as many different sectors as possible. Your work
experience must also incorporate levels of responsibility that increase in depth and
scope throughout the course of your training period.
Top tip
Secondments can be a good way for you to gain work experience in a
variety of areas. If you are interested in doing a secondment, you will
need to discuss this with your employer, as it may impact your training
agreement and ACA training requirements.
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As you progress through the ACA, you will need to log the number of days
you have completed in the practical work experience tab of your online
training file. Here are some top tips to help you keep track of your work
experience and log it accurately.
• Keep a record of the number of work experience hours you complete
– you might want to start a timesheet, or note these in your diary.
• Use the time in your six-monthly reviews to calculate and agree on
the number of days you have accrued with your employer.
• Log the number of days within your practical work experience tab
of your online training file.
• Once your employer is happy with the number of days you have
accrued, you will need to confirm this in your online training file.
Once confirmed, the period of work experience will be locked. Your
employer can then sign off your practical work experience progress.
If you need to update your records once you have locked them, your QPRT
will need to email studentsupport@icaew.com and ask them to amend it.
Things to bear in mind
• If you need any further development, your work experience will not
be signed off and a development plan will be put in place until your
employer is satisfied that you have gained the required skills.
• If you are unable to gain the full 450 days practical work experience
during your training agreement, then this will need to be extended.
Please do let us know as soon as possible if this is the case.
What one item has been most helpful during your ACA revision?

Question banks. They really

help you develop and understand.
I think that’s why I won prizes for
two of my exams.
Jackson Lim, Singapore

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Recording audit experience and the Audit Qualification
If you plan to work in audit at some point during your career, then we
recommend that you apply for the Audit Qualification once you have
Top tip
completed the ACA.

The Audit Qualification is granted as recognition of meeting audit work
experience requirements and obtaining it is the first step to becoming a UK
statutory auditor. It is awarded to ICAEW members who have demonstrated
audit competencies through work experience and exams. It is completely
free of charge and once granted, will remain yours forever.
Make sure you record your audit experience on the Audit Qualification
tab within your training file throughout your ACA training.
Remember – if you don’t claim your audit experience within six months
of submitting the rest of your training records, you will lose it.

Did you know?

Holding the Audit Qualification means you will count towards the control
percentage of an audit registered firm. All audit registered firms require
at least 50% of their partners to hold the Audit Qualification, so gaining
it could really benefit you and your career in the future. What’s more, the
Audit Qualification is also one of the required elements for becoming a UK
statutory auditor.

If you are an ACA student working for an ICAEW authorised training employer
or principal, who is also a firm of registered auditors in the EU, the audit
experience you gain throughout your training agreement may count towards
your Audit Qualification.

To find out more about the Audit Qualification and whether you’re eligible
to apply, visit icaew.com/aq

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 Modules
The ACA equips you with in-depth knowledge across a broad range of topics in accountancy, finance and business. The 15 modules are designed to complement
the practical experience you will be gaining in the workplace. So you should be able to really put your knowledge into practice.

You must pass every module – or receive credit. This ensures that once qualified, all ICAEW Chartered Accountants have a consistent level of knowledge, skills and
experience, regardless of where in the world they have trained.

Certificate Level Advanced Level

Made up of six modules, the Certificate Level introduces the fundamentals
of accountancy, finance and business. Each Certificate Level module is
assessed by a 1.5 hour computer-based exam, and can be sat throughout the
year at an ICAEW-approved test centre. The pass mark for each exam is 55%.
Professional Level
The next six modules build on the fundamentals and test your ability to use
technical knowledge in real-life scenarios. Each Professional Level module is
assessed by a 2.5 hour exam, except for Financial Accounting and Reporting,
which is 3 hours. The Professional Level exams are available to sit every
March, June, September and December. Please note, Business Planning:
Banking and Business Planning: Insurance will only be available at the June,
September and December sittings. The pass mark for each exam is 55%.
The Corporate Reporting and Strategic Business Management
modules test your understanding and strategic decision making at a
senior level. They present real-life scenarios, with increased complexity
and wider implications from the Professional Level modules. Both
exams are 3.5 hours long and have a 50% pass mark.
The Case Study presents a complex business issue which challenges
your ability to problem solve, identify ethical implications and provide
effective solutions. The Case Study is designed to test the knowledge,
skills and experience you have gained throughout your training.
This exam is 4 hours long and also has a 50% pass mark.
The Advanced Level exams can be taken in July and November each
year. They are fully open book, so they replicate a real-life scenario
where all the resources are at your fingertips.

Please note, you will not be able to attempt the Case Study until
you have taken (or received credit for) all of the other modules.
You also will need to be in the final year of your training agreement.

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The ACA qualification
Advanced
Level Case
Study Top tip
Corporate Strategic Business Our bookkeeping and accounts preparation
Reporting Management programme is a fantastic tool to help you
gain experience of recording and preparing
financial information. What’s more, it is
Professional designed to complement the Certificate
Level Business Business
Level Accounting module.
Planning Strategy
Get ahead and access the programme at
Audit and Financial Accounting Tax Financial icaew.com/bookkeeping
Assurance and Reporting Compliance Management

Certificate Alternative modules are available for Business

Level Management Principles
Accounting
Information of Taxation Planning, Financial Accounting and Reporting, and
Corporate Reporting. When you start your training
Business
agreement, your employer will guide you on the
Assurance Law
and Finance modules that are right for you. If you start the ACA
independently, you should consider your future
ambitions when selecting which modules to sit.

Why not gain another qualification while you study?

Once you have completed all six Certificate Level exams, you can apply for the ICAEW Certificate in For more information about any of the
Finance, Accounting and Business (ICAEW CFAB). To find out more, visit icaew.com/cfab exams, as well as key dates and deadlines,
visit icaew.com/exams

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Everything you need to help you with your exams
We are here to support you throughout your exams. As an ACA student, you will have access to a variety of
first-class resources designed to help you with your studies. Here’s a round-up of what we have to offer.

Official ICAEW learning materials Exam resources

We take pride in the fact that we publish our own learning materials.
These are reviewed and approved by our examiners each year and provide
clear guidance on the way in which the syllabus learning outcomes are
tested in each of the ACA exams. To find out what is included in the study
pack for each module, visit icaew.com/examresources
• Access past exams, examiner feedback, sample papers and useful
articles from tutors for each module at icaew.com/examresources
• Tune in to one of our webinars to listen to tutors giving their top
tips for approaching the ACA exams at icaew.com/examresources

• Our student community is the hub for ACA students. Stay up to

date with regular blogs covering a range of work and study topics,
Learning materials Past and sample papers
or join the conversation on our student forum and share your exam
questions with peers. Join us at icaew.com/studentcommunity

Syllabus Tutor articles

Top tip
Exam webinars Student community Make sure that you are using the most up-to-date edition of the
learning materials when revising for your exams.

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Apply for exams
When you’re ready to sit an exam, make sure you plan ahead and keep the
exam entry deadlines in mind. While we may accept late exam entries up to
seven days after the closing date, you will be asked to pay a surcharge which
is double the normal exam fee. Unfortunately we can’t make any allowances
if you apply late due to special circumstances, errors or omissions – so be
sure to get your application in early.
Top tip
Before you apply, check out the ACA assessment regulations at
icaew.com/regulations
The process for applying for Certificate Level exams is slightly different
from the Professional and Advanced Level modules.
• When sitting a Certificate Level exam, you will need to apply
directly to an approved assessment centre. This will either be your
tuition provider or one of our approved centres within the Pearson
Vue network. To find out more, speak to your tuition provider or visit
pearsonvue.com/icaew
• When applying for a Professional or Advanced Level exam, we
recommend you apply online. Simply visit icaew.com/dashboard
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Applying for access arrangements
If you have a disability, health condition or specific learning difficulty
that is likely to affect you during an exam, please contact us as early
as possible. We will then be able to assess your situation and make
the necessary arrangements for you. To find out more about access
arrangements, visit icaew.com/accessarrangements
Remember CPL
Don’t forget to check whether you are eligible for credits for some of
the ACA exams. Please note, once you have sat an exam, you will not be
able to apply for credit for that module. Check out our CPL directory at
icaew.com/cpl
To find out more about what you can expect on the exam day, visit
icaew.com/how-to
We appreciate that you have to work hard for the
ACA exams, so each year we award prizes to the
students who achieve the highest marks in the
Professional and Advanced Level exams, as well as
the students with the highest average mark across all
exams. Prizes are presented by the ICAEW President
at the annual International ACA Prizegiving
Ceremony, held at Chartered Accountants’ Hall.
What is the secret to winning first place in the Business Reporting exam?

Doing exam practice and

paying attention in class.
You have to be 100% there.
And if you have questions,
don’t be afraid to ask them.
Nicoletta Neofytou, Cyprus

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Your resources and student benefits
ICAEW is here to support you every step of the way on your journey to becoming an ICAEW Chartered
Accountant. We provide a wide range of fantastic resources and services to help you in your studies and
in the workplace. Here’s a taster of what we have to offer.

Student support team Pep talks

Our dedicated student support team is on hand to help and Got a spare 10 minutes? Whether you’re waiting for a
advise you throughout your training. From queries about your bus, about to go in to an important meeting, or simply
training agreement and exams through to simply updating need a boost, we’ve got the perfect solution for you.
your personal details, don’t hesitate to get in touch. Visit icaew.com/peptalk

Email studentsupport@icaew.com or call +44 (0)1908 248 250

to speak to an adviser.
Student website
The ACA student area of our website includes the latest
information, guidance and exclusive resources to help you as
you progress through the ACA. Find everything you need at
icaew.com/dashboard
Webinars
Enjoy regular free training webinars, designed to help your
technical and professional skills development. Browse the
archive or book your place at icaew.com/acawebinars
ACA planner
Stay organised with dates and deadlines. Download
the ACA planner at icaew.com/acaplanner
Don’t miss out! Look out for your copy in
January’s edition of Vital.
Student induction programme
Check out our online induction programme and find out
more about ICAEW, what you can expect while you are
training and what it means to be an ICAEW Chartered
Accountant. Visit icaew.com/studentinduction

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Vital and economia
Vital is ICAEW’s magazine for ACA students. Posted to you
each quarter (January, April, July and October), each issue is
jam-packed with interesting articles and useful resources to help
you with work, study and life. Download the latest copies from
icaew.com/vital
What’s more, you’ll also receive ICAEW’s monthly member
magazine, economia. For the latest news at your fingertips,
download the free economia app for iPhone, iPad and Android
devices, available on the AppStore.
Keep an eye on your inbox for our regular
e-newsletters with the latest student news,
exam resources and reminders.
Join us online
Follow ICAEW on Twitter: @ICAEW_Talk
Join our LinkedIn group: ICAEW Students
Like us on Facebook: Students@ICAEW
Student community
The student community is the place for ACA
students. With regular blogs covering a range of work,
life and study topics as well as a forum where you can
post your questions and share your own tips, the
community is a fantastic tool.
Join the conversation at icaew.com/studentcommunity
Student groups
Now that you’re a student, you receive automatic
membership to your local ICAEW student society or
network. With student groups across the UK, Europe,
Russia, the Middle East, China and South East Asia, you’re
bound to find one local to you. All of the groups are run
for students, by students. They’re a great way for you to
connect with fellow students and get involved in social
activities. Find out more at icaew.com/studentgroups
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 Your ICAEW app
Your ICAEW App is exclusive to all ACA students and ICAEW
members and is now available to download from iTunes.
Login using your ICAEW student number to keep an eye on
exam dates and deadlines, track your exam progress, access
quick reference tax tables and find events and webinars by
topic and location.
Find out more at icaew.com/studentapp
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Students’ Excel
ACA students, can join the Excel Community, free of
charge, until the end of 2017. This membership includes
access to Students’ Excel, an online free training course
designed specifically for you.
The content has been customised to teach functions and
formulae which are crucial in the accounting and financial
sector and is available in bitesize chunks with something
for all abilities. The programme will help to build your
confidence and learn new skills, some of which are linked
to your professional development ladders.
To find out more visit icaew.com/students-excel
ICAEW Student Council
The ICAEW Student Council (ISC) brings together student
representatives from around the world. The council is often
asked to feed back their opinions on everything from recent
exams to future student activity. In addition, the chair of the
ISC also sits on our governing council, ensuring that students
have a voice at the very top of ICAEW.
Find out more at icaew.com/studentgroups
Library and Information Service
You don’t have to be at Chartered Accountants’ Hall to make
good use of ICAEW’s Library and Information Service. With
thousands of resources online and a document delivery
service, you’ll be sure to find a useful eBook, relevant article
or topic-based guide to help you. Visit icaew.com/lis
Telephone queries: +44 (0)20 7920 8620
Email queries: library@icaew.com
Opening hours: Monday to Thursday 9:00 - 17:30
Friday 10:00 - 17:30 (UK time)
ICAEW Business Centre
Located in Chartered Accountants’ Hall in London, our
Business Centre offers ACA students, ICAEW members
and their guests a contemporary space in which to
meet. Facilities include computers and printers, free WiFi,
scanning, copying and faxing. There’s even a café on
site serving fresh food and drink throughout the day.
Open Monday to Friday from 08:00 to 18:00.
Faculties and special interest groups
These groups are designed to support you in specific
areas of work and industry sectors of interest.
Our seven faculties provide knowledge, events and
essential technical resources. They cover Audit and
Assurance, Corporate Finance, Finance and Management,
Financial Reporting, Financial Services, Information
Technology and Tax.
Our 14 special interest groups provide practical support,
information and representation within a range of industry
sectors – from Entertainment and Media to Energy and
Natural Resources.
Register free of charge for provisional membership to
one of our special interest groups and receive a monthly
complimentary e-newsletter from a faculty of your choice.
To sign up, visit icaew.com/facultiesandsigs
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 Advisory services
Ethical dilemma? If you find you have an ethical dilemma and
need some guidance, you should speak to your employer in the
first instance. If you still feel you need help, the ethics advisory
service offers a confidential telephone helpline service.
Technical query? We have a dedicated technical enquiries
service, designed to deal with a wide range of subjects from
auditing and accounting to company law and general technical
advice. Please note, taxation advice is available via a dedicated
Tax and VAT helpline.
Call +44 (0)1908 248 250 or follow us on Twitter @ICAEW_TAS
Discounts
As an ACA student you’re able to benefit from exclusive
discounts from dozens of ICAEW corporate partners. For
discount codes for travel insurance, days out and even retail
outlets, it’s worth taking a look at what we have to offer.
What’s more, you can apply for an NUS extra card. Simply
select ICAEW as your institution when applying.
For the full range of discounts and services, check out
icaew.com/studentbenefits
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CABA
Support when you’re studying and
throughout your career
Juggling study, work and family commitments is
tough. So, from the moment you begin your ACA
training agreement, CABA are there to help you do it all.
From a listening ear in troubled times, through personal
and professional development, to carer support and
financial assistance, CABA are with you for life.
Their services are free, impartial and strictly confidential.
They’re available to you, your spouse or life partner and
close family members. You don’t have to donate to use
them, and they never disclose information about you
to anyone.
CABA knows it can be hard to ask for help.
They aim to make it easy.
Get in touch on +44 (0)1788 556 366
Chat online at caba.org.uk/letstalk
Email enquiries@caba.org.uk
Applying for ICAEW membership
Become an ICAEW Chartered Accountant
The ACA will open doors to limitless opportunities in all areas of
accountancy, business and finance anywhere in the world. ICAEW
Chartered Accountants work at the highest levels as finance directors,
CEOs and partners of some of the world’s largest organisations. You will
be invited to apply for ICAEW membership once you have:
• passed or received credits for all of the ACA exams;
• completed your professional development, ethics and professional
scepticism and practical work experience requirements;
• completed your training period with an ICAEW authorised training
employer or principal; and
• completed and submitted your online training file with the final sign off.
You have 12 months (from your qualification date) to complete your
application for ICAEW membership. The qualification date is the latter of:
• the date you were notified you passed the last of the ACA exams; or
• the date your training agreement was completed (including any extension).
For everything you need to know about becoming an ICAEW member,
visit icaew.com/how-to
New Members’ Ceremony
Once your ICAEW membership application is successful, you will be invited
to a New Members’ Ceremony at Chartered Accountants’ Hall in London.
The ceremony is a fantastic opportunity for you to celebrate your success
with your family and meet other new members.
Your member benefits
As an ICAEW member you’ll have an exciting time ahead with a
career full of opportunities, whichever direction your career takes you.
You’ll benefit from exclusive access to:
• resources and events to continue your professional development;
• leading academic and technical materials through membership
of technical helplines, faculties and special interest groups;
• the world-leading ICAEW Library and Information Service;
• specially negotiated discounts on a variety of products and
services; and
• unique opportunities for networking and career development
through our specialist training programmes and qualifications.
To view the full suite of membership benefits, visit icaew.com/benefits
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Get in touch

T +44 (0)1908 248 250

E studentsupport@icaew.com

If you’re browsing the ICAEW website, look out

for the live help boxes. You will be able to speak
directly to an adviser.

Do you live outside the UK? You can also contact us

using Skype. Search ‘icaew_uk’ on Skype and speak
to our student support team free of charge.

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ICAEW is a world leading professional membership organisation that promotes, develops and supports over 146,000
chartered accountants worldwide. We provide qualifications and professional development, share our knowledge,
insight and technical expertise, and protect the quality and integrity of the accountancy and finance profession.

As leaders in accountancy, finance and business our members have the knowledge, skills and commitment to
maintain the highest professional standards and integrity. Together we contribute to the success of individuals,
organisations, communities and economies around the world.

Because of us, people can do business with confidence.

ICAEW is a founder member of Chartered Accountants Worldwide and

the Global Accounting Alliance.
www.charteredaccountantsworldwide.com
www.globalaccountingalliance.com

ICAEW
Chartered Accountants’ Hall Moorgate Place London EC2R 6EA UK

T +44 (0)1908 248 250 linkedin.com – find ICAEW Students

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