ICAEW ACA FAR exam-day guide
ICAEW ACA FAR · Prepare for the day ahead.
Your checklist
Photo identification
Bring the current, valid photo ID that matches the name on your exam booking. The exact accepted ID types and the name-matching rule are set by the exam provider, so confirm the accepted forms with the provider before the day rather than assuming a driving licence or passport is interchangeable.
Exam admission details and confirmation
Have your booking confirmation and any candidate/admission number available, either printed or accessible offline on your phone. You may not be permitted to sit without them, and reception staff may need them to locate your booking.
Approved calculator
FAR is heavily computational, so bring a calculator you are fluent with. Check the provider's list of permitted calculator models and functions (for example whether programmable or graphical models are banned) and confirm the policy with the provider. Test the batteries and consider a spare if the rules allow one.
Confirm which reference material is provided
Do not assume you will be given a formula sheet, tax rates, or standards extracts. Confirm with the provider exactly what reference material is supplied on screen or on paper, and whether you may bring your own annotated texts or notes. Practise using only what will actually be available.
Pen, pencil and eraser
Bring basic stationery for rough workings even at a computer-based sitting, since scrap paper or a booklet is normally provided but writing implements often are not. Confirm whether scrap paper is supplied or must be requested.
Know the arrival time and location
Confirm the reporting time, which is usually earlier than the start time for ID checks and set-up, plus the exact test centre address and travel route. Arrive with margin for delays; late arrival can mean refused entry and lost fees, so check the provider's lateness policy.
Plan for the permitted break rules
Confirm with the provider whether supervised or unsupervised breaks are allowed, how they affect the clock, and what you may access during them. Do not assume you can leave the room and return without time consequences.
Water and practical comfort items
Bring water in a clear container if the centre permits it, and dress in layers since room temperature varies. Confirm what food, drink, and personal items may be taken to the desk; many centres require lockers for bags and phones.
Leave valuables and notes at home or in a locker
Phones, smart watches, and revision notes normally must be stored away and switched off. Possession at the desk can be treated as misconduct, so confirm the provider's personal-items policy in advance.
Confirm the exam software and format
Check whether the sitting is computer-based with on-screen spreadsheet and word-processing tools, and whether any tutorial or practice environment is available beforehand. Familiarity with the response tools saves time on the day.
Rest and logistics the night before
Protect sleep, eat properly, and set two alarms. Avoid last-minute cramming of new topics; a short review of your own summary notes and ratio formulas is more useful than opening unfamiliar material.
Access arrangements confirmed
If you need extra time, a separate room, or other adjustments, confirm in writing that these have been approved and will be in place. These must normally be requested well in advance, so verify rather than assume.
Plan the day
Stop learning new content. Work through one or two full-length mocks under timed conditions, then mark them honestly against the published answers and note where marks were lost: knowledge gaps, misread requirements, or time overruns. Build a one-page summary of the ratio formulas and core calculations you keep getting wrong, and re-drill those specific areas rather than rereading the whole syllabus.
Confirm logistics: the test centre address, reporting time, travel plan, and the ID you will present. Check the provider's rules on permitted calculators, reference material, and personal items so there are no surprises at reception. Reconfirm any approved access arrangements.
Do a light review only: your one-page formula sheet, the structure of the main financial statement workings, and a handful of questions you previously got wrong. Practise a few calculations on your actual calculator to confirm the battery and your key sequences. Pack ID, confirmation, calculator, and stationery in one bag.
Set alarms, plan the journey with a buffer, and eat and sleep at normal times. Avoid intensive study late in the evening; fatigue costs more marks in a computational exam than one extra topic review gains.
Eat a proper meal, take the packed bag, and arrive at the centre with margin before the reporting time. Leave phones and notes stored as instructed. If something goes wrong with travel or ID, contact the centre or provider immediately rather than arriving late without notice.
Read the instructions and check the time available and number of questions or tasks. If the format allows navigation, skim the paper to identify the tasks you can do fastest, then start with a confident, high-scoring task to settle nerves. Note the time you must move on from each section.
Allocate time by marks, not by question order. For computational tasks, write the working clearly so method marks are visible, and keep an eye on the clock at fixed checkpoints. If a task stalls, leave it, flag it, and return later; do not let one long consolidation question consume the time for several shorter ones.
Reserve time to check that every question has an answer, that units and signs are correct, and that narrative answers actually address the requirement. For written elements, ensure you have stated a conclusion or recommendation where asked, since presentation and judgement can carry marks. Submit deliberately and confirm the submission screen.
Rules to check
Bring the exact photo ID specified by the provider and ensure the name matches your booking. If your ID name differs from your booking name, resolve it with the provider before the exam day; do not assume staff can waive the requirement.
Arrive by the stated reporting time. Centres commonly refuse entry after a cut-off, and late arrival may forfeit your fee. Confirm the provider's lateness and no-show policy in advance.
Store phones, smart watches, and notes as directed and switch devices off. Unauthorised material at the desk is normally treated as misconduct regardless of intent, so confirm what is permitted before you sit.
Use only a calculator and reference material that the provider permits. Confirm the approved calculator list and whether any formula sheet or standards extract is supplied; do not bring annotated texts unless explicitly allowed.
Follow the break rules exactly. Confirm whether breaks are supervised, whether the clock stops, and what you may access; leaving the room without permission can be treated as a breach.
Attempt every requirement and show your workings. Marks are typically awarded for method as well as final figures, and unanswered tasks score nothing; where a question asks for evaluation, give a clear conclusion.
Raise any technical or environmental problem with the invigilator immediately and ask for it to be recorded. Report issues during the sitting rather than afterwards, when they are harder to evidence.
Scoring and pass standards are set by the provider and can change; confirm the current pass mark, question format, and any sectional requirements with the provider or the current syllabus rather than relying on second-hand accounts.