ICAEW ACA Accounting (ICAEW) exam-day guide
ICAEW ACA Accounting · Prepare for the day ahead.
Your checklist
Photo identification
Bring the original, valid photo ID that matches the name on your booking. Acceptable document types and whether a photocopy or digital copy is allowed should be confirmed with the provider (ICAEW or your exam centre) in advance.
Admission / booking confirmation
Have your exam confirmation or candidate number available. Whether a printed copy is required or a digital version is acceptable varies by centre - confirm with the provider.
Approved calculator
ACA Accounting allows a non-programmable calculator. Confirm the current permitted model list and any restrictions on programmable or graphing models with ICAEW before the exam, as rules can change.
Permitted reference material
Some ICAEW exams permit specific open-book materials. Check the current exam-specific rules for Accounting and whether any printed extracts are provided on screen or in hard copy. Do not assume; confirm with the provider.
Pens, pencil and eraser
Bring dark pens for written workings and a pencil and eraser for any rough work or multiple-choice answer sheets, unless the exam is fully computer-based with on-screen tools only.
Clear pencil case or none
Many centres require stationery to be in a clear bag or loose on the desk. Confirm the centre's stationery policy when you receive your joining instructions.
Know your route and arrival time
Check the venue address, transport disruptions and the reporting time stated in your joining instructions. Aim to arrive with a buffer; late arrival rules are set by the provider and centre.
Leave prohibited items behind or plan storage
Phones, smart watches, notes and bags are normally not allowed at the desk. Confirm whether the centre offers secure storage; if not, arrange to leave valuables at home.
Review the exam format and timing
Know the number of questions, the split between objective-test and written/worked sections, and the total time. Practise full papers under timed conditions in the final days.
Plan your exam-day energy
Eat a normal meal, stay hydrated and get sleep the night before. Avoid last-minute cramming of new topics; review summary notes and formula/technique sheets instead.
Plan the day
Complete at least one full past-style paper under strict timed conditions and mark it honestly. Identify the two or three topics costing the most marks (commonly double entry, adjustments, accruals and prepayments, depreciation, or preparing financial statements from a trial balance) and target revision there rather than re-reading everything.
Work through the mark scheme of your timed paper. For each error, write the correct treatment in one line - for example the double entry for an accrual, the adjustment for closing inventory, or how a disposal affects profit. Build a one-page technique sheet covering layouts for the statement of profit or loss, statement of financial position, and workings for depreciation and suspense.
Confirm venue, reporting time and ID requirements. Pack your bag: ID, confirmation, approved calculator, pens, pencil, eraser. Do one light review of your technique sheet and summary notes, then stop. Avoid learning new material. Set two alarms and get a full night's sleep.
Eat breakfast, re-check you have ID and calculator, and leave with a time buffer. On arrival, follow centre instructions, store prohibited items, and settle at your desk. Do not attempt heavy revision in the waiting area; a brief glance at your technique sheet is enough.
Read the instructions, check the number of questions and marks, and note any section structure or time allocation. If multiple-choice questions are negatively marked or unscored, confirm the rule before answering. Enter your candidate details carefully.
Allocate time by marks and stick to it. Answer objective-test questions at a steady pace, flagging anything uncertain to return to. For written and worked answers, show workings - method marks are often available even when the final figure is wrong. Keep figures clearly labelled and use the layouts you practised. If a question stalls you, move on and come back.
Check that every question has an answer, that no required workings are missing, and that figures are transferred correctly. Review flagged questions. Do not change answers on a hunch unless you can see a clear error.
Rules to check
Bring original, valid photo ID matching your booking name; the exact accepted documents and any exception process must be confirmed with the provider before exam day.
Arrive by the reporting time in your joining instructions. Late-admission rules are set by the provider and centre - confirm them in advance rather than assuming you will be admitted.
Keep phones, smart watches, notes and bags away from the desk as directed. Unauthorised materials can lead to invalidation of your result; confirm the centre's storage arrangements beforehand.
Use only an approved non-programmable calculator. Check the current permitted list with ICAEW, as model restrictions can change.
Breaks are generally not permitted during the exam unless stated; confirm the centre's policy on medical or comfort breaks and any supervised arrangements before the day.
Show your workings in written and computational answers. Marks are typically awarded for correct method even where the final figure is wrong, so a clear layout protects your score.
Scoring is by marks available per question; allocate time in proportion to marks and do not over-invest in a single question. Confirm the pass mark and any section weightings for the current syllabus with the provider.
Follow all invigilator instructions. Suspected misconduct or possession of prohibited items is handled under the provider's disciplinary rules - confirm the current regulations with ICAEW if anything is unclear.