ICAB AL Case Study case studies
ICAB AL Case Study · Put your knowledge to work in context.
The ICAB Case Study Exam is an examination of The Institute of Chartered Accountants of Bangladesh (ICAB), described on its site as "a National Professional Accounting Body in Bangladesh" and as "the regulatory body for the profession of accountants and connected matters therewith." The Case Study Exam sits within ICAB's own examination structure, and ICAB publishes advanced material for it: a student notice titled "Releasing Advanced Material for Case Study Exam" appears on the Institute's website. The exam is intended for candidates who have progressed to the case-study stage of ICAB's curriculum and who must now integrate technical knowledge across subject areas rather than answer questions in isolation. The ICAB AL Case Study case studies are 5 cases and about 2,604 words.
1Revenue Cut-Off at Year-End for a Custom Fabricator
Ridgeway Fabrication Ltd (RFL) builds bespoke steel structures. Its year end is 31 December 2025.
535 words, about 3 min2Group Audit Reliance on a Component Auditor
Meridian Holdings plc (MHL) prepares consolidated financial statements. Its subsidiary, Sylhet Components Ltd (SCL), represents 38% of group revenue and 45% of group total assets.
518 words, about 3 min3Tax Treatment of a Cross-Border Service Fee
Delta Digital Ltd (DDL), a Bangladesh-resident company, paid USD 180,000 in 2025 to a Singapore-based software vendor, Nexa Pte Ltd, for a cloud subscription used by DDL's Dhaka staff. Nexa has no office, employees or permanent establishment in Bangladesh.
520 words, about 3 min4Expansion Decision Under Capital Constraints
Padma Foods Ltd (PFL) has Tk 300 million of available capital and two mutually exclusive expansion options. Option A is a new production line costing Tk 300 million, expected to generate annual free cash flow of Tk 75 million for six years, with a terminal value of Tk 40 million.
516 words, about 3 min5Pressure on an Audit Senior Over a Related-Party Loan
You are the senior on the audit of Crescent Traders Ltd (CTL), a private company. During fieldwork you discover that CTL's managing director, who owns 60% of the shares, borrowed Tk 25 million from CTL in November 2025 at 0% interest, repayable on demand.
515 words, about 3 min