CA ANZ Core 4: Tax (NZ) exam-day guide
CA ANZ Core 4: Tax (NZ) · Prepare for the day ahead.
Your checklist
Photo ID matching your registration
Bring the original government-issued photo ID whose name matches your CA ANZ registration exactly. Check the expiry date before exam day; an expired document may be refused. If your ID name differs from your enrolment name, confirm with the provider well ahead how to handle it.
Exam admission or confirmation details
Have your exam booking confirmation, candidate number, and any session code or link ready. Confirm with the provider the exact format (email confirmation, portal login, or admission ticket) and whether a printed copy is expected.
Approved calculator
Bring a calculator you are confident is permitted (typically a non-programmable, non-communicating model). Confirm the permitted list and any battery/spare rules with the provider. Practise with the same model you will use so key sequences are automatic.
Tax legislation and reference materials, if permitted
Core 4 assessments may allow specified reference material such as the Income Tax Act or a provided tax tables booklet. Confirm with the provider exactly which editions, annotations, tabs, and loose inserts are allowed; many invigilators reject loose pages or sticky notes with writing.
Stationery appropriate to the format
For a paper sitting, bring pens, pencils, an eraser, and a sharpener in a clear container if required. For computer-based sittings, confirm whether rough paper and a pen are supplied or must be requested.
Watch or timekeeping method
Wear a simple analogue watch if permitted, or confirm the on-screen timer in a computer-based exam. Avoid smartwatches, which are almost always prohibited. Plan checkpoint times so you know by when you should be through each section.
Logistics confirmed the day before
Know the venue, room, transport route, parking, and arrival time, or test your remote-proctoring setup (camera, microphone, browser check, power, backup internet). Confirm with the provider the latest arrival time and what happens if you are late.
Water and a light snack for before the exam
Bring water and something light to eat before you enter; items may need to be left outside the exam room. Confirm with the provider whether water is allowed at your desk.
Personal circumstances and special arrangements
If you have approved adjustments (extra time, separate room, rest breaks), bring the approval confirmation and arrive early to settle in. Confirm with the provider how adjustments are applied on the day.
Contact details for the exam administrator
Save the provider's candidate support phone number and email so you can report a problem immediately if the venue, system, or materials fail.
A revision sheet for the final hour only
Bring a one-page summary of rates, thresholds, entity treatment, and common traps to review before entry. It stays outside the exam room; do not carry notes to your desk.
A clear plan for the last 24 hours
Decide in advance how you will stop studying, sleep, and arrive calm. Confirm with the provider anything you are unsure about (materials, ID, timing) rather than guessing on the morning.
Plan the day
Move from learning to consolidation. Re-read your own summary of the main tax topics: income and deductions, timing and accrual rules, depreciation and capital allowances, GST mechanics and adjustments, FBT and PAYE, provisional tax, entity and shareholder issues, land transactions, international and residency rules, and penalties and disputes. Do short mixed-topic question sets under time and log each error by cause (knowledge gap, misread, calculation slip, time pressure) rather than just the topic.
Confirm all logistics: venue or remote setup, arrival time, ID, approved materials, calculator, and any adjustments. Check with the provider about anything ambiguous, especially reference materials and calculator rules. Resolve it now, not on the morning.
Do one full timed practice run in exam conditions, including the permitted reference materials and calculator. Review only the questions you got wrong and the ones you guessed. Build a one-page formula and rates sheet from memory, then check it against approved material.
Light revision only: your error log, the summary sheet, and the standard structures for calculations (identify the taxpayer and year, establish the rule, compute, apply thresholds and rates, state the conclusion). Pack your bag or test your remote setup end to end. Confirm sleep and travel plans.
Stop heavy study in the evening. Eat properly, avoid new material, set two alarms, and aim for normal sleep. Do not attempt a full mock the night before.
Eat a proper meal, arrive with time to spare (aim earlier than the minimum arrival time), and do a short review of your summary sheet only. Avoid discussing content with other candidates, which can unsettle you and may breach conduct expectations.
Read the instructions and confirm the time allowed, number of questions or marks, and how the timer works. Note checkpoint times. Do a quick scan of the paper or question list to identify the straightforward marks and the long scenario questions.
Work in passes. First pass: answer the questions you know and bank those marks. Second pass: work the calculations and scenario questions methodically, showing working so partial credit is available where awarded. Third pass: return to flagged items and check that every question is answered, since there is usually no penalty for a wrong answer.
Watch the clock against your checkpoints. If a question is consuming too much time, write your best partial answer, flag it, and move on. For calculation questions, sanity-check the result (is the sign, period, and rate plausible?) and confirm whether the question asks for a figure, a treatment, or advice.
Stop new work, confirm all responses are recorded or the answer sheet is complete, check your candidate details, and submit or hand in as instructed. Note anything you need to report (technical fault, interruption) to the invigilator before you leave.
Rules to check
Bring original photo ID matching your registration and present it when asked. If your ID or name details are unusual, confirm with the provider before exam day rather than relying on an invigilator's discretion.
Follow all invigilator and proctor instructions, including where to place bags, phones, and watches. Phones and smart devices should be switched off and stored away; do not keep them on your person.
Use only materials the provider permits. Confirm with the provider which legislation editions, annotations, tabs, and calculator models are allowed, and leave unapproved notes outside the room.
Do not communicate with other candidates during the exam and do not share or discuss question content afterwards in a way that breaches the provider's confidentiality rules. Academic misconduct can lead to invalidation of your result.
If you need to leave the room or take a break, raise your hand and wait for instructions. Confirm with the provider in advance whether rest breaks are available and whether the clock stops; do not assume.
If a technical fault, interruption, or loss of time occurs, report it immediately to the invigilator or proctor and note the details. Raise it through the provider's process promptly rather than after results are released.
Understand how the paper is scored before you start: confirm with the provider whether marks are awarded for working, whether there is negative marking for wrong answers, and how the pass standard is set. If there is no penalty for guessing, ensure every question is answered.
Arrive by the stated time. Confirm with the provider the late-arrival and missed-exam rules, and keep evidence of any disruption (transport, illness, technical failure) in case you need to apply for special consideration.