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Learn how to ace the aca certificate level exams, financial accounting and reporting (far) , classroom tuition, online tuition.

Corporate Reporting

Corporate reporting (cr).

Our CR tuition teaches the essential brought forward Professional Level content as well as the frequently examined advanced areas (financial instruments, hedging, deferred tax and groups). Tuition is extremely exam focused and once a technical subject has been taught, we will develop your exam technique by teaching you exactly how to read, interpret and analyse the exam paper, before showing you how to structure and type your answer for each of the three CR questions. The three CR questions are very different from one another so we have devised the optimal exam strategy for each. The exam techniques you will be taught are those which enabled your tutor to win several prestigious ICAEW prizes and this tuition approach has resulted in several of our students also winning prizes.

I went from failing certificate level Accounting twice (35 and 37) to getting 78 in my CR exam this summer, and this is entirely due to your tuition which helped me perfect my exam technique.

(CR student who passed first time with us)

Tuition Options

To get you through your CR exam, we offer:

Video Tuition

Study materials and open book notes, advance information (ai) analysis.

CR VIDEO COURSE

Our prize-winning Senior ACA Tutor Kieran Doe has recorded our  CR video course. Each class focuses on a frequently examined topic and teaches the key technical concepts in a simplified way before demonstrating the optimal exam technique by working through recent past exam questions in full. You will be taught the most efficient way to  read, interpret and analyse the exam paper  and most importantly, the specific technique you should use when generating points and typing your answer in the exam. This includes advice on how to allocate your time to each part of the question and how to make effective use of the open book notes.

Having understood the technical content and how you should be approaching a particular type of CR exam question, you can then go and attempt similar past exam questions to put these prize-winning exam technique skills to the test and watch your marks drastically improve - hopefully you will join our growing list of prize winners! Our CR Master Plan (see below) categorises all the past exam questions by topic to make it easy for you to practice similar questions after each class. This enables you to conquer CR by mastering one area at a time.

The course is structured so that it covers each examinable area and each type of CR exam question. As there is a substantial amount of assumed knowledge for most CR topics, we have included our FAR and AA tutorials as part of the course. We suggest that you watch the classes in the order set out below. However, if you are already comfortable on a particular topic then you may want to skip the Professional Level revision class. 

You can watch the course introduction and a free sample class below. 

COURSE STRUCTURE

Financial Reporting and Audit Risks and Procedures - Audit Risks and Procedures: AA recap - Assets: FAR recap - Assets: additional CR content and CR exam questions - Revenue: FAR recap - Revenue: additional CR content and CR exam questions  - Provisions: FAR recap - Provisions: CR exam questions - Financial Instruments and Equity: FAR recap - Financial Instruments: additional CR content and CR exam questions  - Financial Instruments questions: exam software functions - Hedging  - Additional CR Questions on Assets, Financial Instruments and Hedging - Leases: FAR recap  - Leases: additional CR content and CR exam questions  - Share-Based Payments  - Pensions  - Tax  - Additional CR Questions on Leases, Share-Based Payments, Pensions and Tax  - EPS: FAR recap - EPS: additional CR content and CR exam questions

Groups - Groups: P&L, SFP, SOCE: FAR recap 1 - Groups: Subsidiary Disposal: FAR recap 2 - Groups: Associates and Joint Ventures: FAR recap 3 - Groups: additional CR content and CR exam questions (Financial Reporting and Audit) - Additional CR Questions on Groups - Groups: Foreign Subsidiary and Net Investment Hedge (Financial Reporting and Audit) - Additional CR Questions on Groups: Foreign Subsidiary and Net Investment Hedge

Data Analytics Software, Advance Information and Other Audit Questions - Weaknesses in Audit Work Questions - Other CR Audit Questions - Data Analytics Software Questions: AA recap - Data Analytics Software Questions: CR questions - Data Analytics Software Question: July 2021 Panther Metals - Data Analytics Software Question: November 2021 Llama - Data Analytics Software Question: July 2022 Gazelle Recruitment - Advance Information Analysis: November 2023 HSS

Financial Statement Analysis - Financial Performance and Position Analysis: BST revision - Financial Statement Analysis 1: CR content and CR exam questions  - Financial Statement Analysis 2: CR content and CR exam questions (Auditing)

Ethics - Ethics: AA recap - Ethics: CR exam questions 

​ Other FAR and AA Revision - Accounting: Basics - Accounting: Cost of Sales, Inventory and Payables - FAR: Foreign Currency Transactions - FAR: Single Entity Accounts (P&L, OCI, SFP, SOCE) - FAR: Cash Flow Statement​ - AA: Concluding and Internal Reporting - AA: External Reporting - AA: Non-Audit Engagements - AA: Engagement Acceptance and Management​

PAYMENT AND ACCESS

You can watch the course introduction and one the classes for free below. ​

You can subscribe to all the classes for £395  and enjoy a viewing period of 12 months.

Please click  here  to purchase. Once payment has been made, you can view the full course  here .  

Please note that our study materials are sold separately - see below. 

PASS GUARANTEE

In the unlikely event that you fail your exam, we will extend your access until you pass your exam. This includes access to any additional content we upload to the course as a result of syllabus changes.  There will be no extra cost to you. This reflects our commitment to getting you qualified, as well as the confidence we have in Kieran's track record. 

STUDY MATERIALS AND OPEN BOOK NOTES

Our prize-winning ACA tutor Kieran Doe has developed our unique CR materials which include technical notes specifically designed for use in the exam, master plans, exam technique guidance and model answers.

Financial Reporting Technical Notes and Audit Risks and Procedures

Our CR technical notes concisely summarise the technical content so that you can quickly look up the information you need in the exam. The notes include easy-to-use financial reporting notes and audit risks and procedures for each subject area, as well as calculation proformas and reminders. 

A small sample can be found at the bottom of this page. Student feedback can be found at the top of this page.

CR Master Plans

To ensure that you use your study time as effectively as possible, we have broken the syllabus down into examinable topics so that you can allocate your time to specific examinable topics. For each topic, we have listed the recent past exam questions which examined the topic. There is also a reference to how frequently the topic is examined, the extent to which it is examined and the CR video class which demonstrates the exact exam technique to use for that type of question.

Exam Technique Guidance

We have included our valuable exam technique guidance which contains detailed advice on how you should approach CR exam questions in order to score top marks. This includes detailed advice on how to answer financial statement analysis questions, ethics questions and 'other' audit questions (non-risks and procedures audit questions).

Model Answer

Kieran has worked through the July 2021 exam in full so you see exactly what you can realistically produce within the time limit and under exam conditions; the ICAEW Question Bank answers are not what students are expected to produce.

The answer comes with an accompanying explanation of how to allocate your time to each part of the question; how to answer several parts of the question together in order to save time; how to structure your answer; the writing style to use; and the types of points to include in your answer. 

PAYMENT AND DELIVER Y

The price for the full package of our CR materials is £45. You can purchase using a credit or debit card below. 

You will receive an email containing a link to download the PDF document within 5 minutes of placing your order.

Please ensure that you check your junk mail in case your email settings divert our emails to junk. 

ADVANCE INFORMATION ANALYSIS

(November  2023: HSS )

We have two separate resources based on the November 2023 Advance Information: a PDF document and a Video Class. Each resource is sold separately. 

PDF DOCUMENT

Our Advance Information (AI) Analysis document is specifically designed for you to bring into the exam and includes:

Audit risks from the AI and 11m dataset, including identification of specific transactions in Inflo.

Audit procedures which could be performed to address those risks.

Examples of potential audit, financial reporting and ethics requirements with illustrative answers.

Financial reporting and audit notes on relevant topics.

Exam technique guidance for questions requiring use of Inflo to identify audit risks or justify why a particular balance has been identified as an audit risk.

General CR exam technique guidance.

 A sample   can be found below.

The price of our CR AI Analysis is £45 .  You can purchase using a credit or debit card below. 

Please ensure that you check your junk mail in case your email settings divert our emails to junk.

VIDEO CLASS

During the class, Kieran works through the Advance Information (AI) and 11m dataset, explaining the key financial reporting and audit issues. The class contains detailed gu idance on how to approach each part of the exam: use of Inflo; financial reporting; and audit . 

You can purchase the class for  £40  by clicking on the 'Buy' icon below. You can then watch the class as many times as you need before your exam on any device which has internet connection.

HSS: November 2023

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• ACA International Counseling Case Studies Handbook

By Roy Moodley

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9781556203350

Roy Moodley

14 May 2015

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Case study: reforming the aca.

The Affordable Care Act (ACA) sparked contention even before its passage in 2010, yet attempts to repeal it have proved to be no less controversial. Throughout the ongoing debate, the USC Schaeffer Center for Health Policy & Economics has served as an essential source of timely, evidence-based analysis.

During spring and summer 2017, the USC-Brookings Schaeffer Initiative for Health Policy responded in real time with in-depth analysis of the flurry of proposals and amendments being considered by Congress, providing reliable and informative insights into the rapidly changing status of repeal efforts on the Hill.

In March 2017, Loren Adler and Matthew Fielder were the first to make robust estimates of the coverage losses from the GOP healthcare plan. The numbers were quickly reported on and used by Hill staffers and journalists trying to make sense of the policy proposals.

Vox reported on the Schaeffer Initiative’s leadership on the issue during that turbulent summer. “Although the CBO [Congressional Budget Office] is still doing its calculations, we have some estimates of the original bill from the USC-Brookings Schaeffer Initiative for Health Policy, which attempted to replicate the CBO’s methodology,” Vox reported on Sept. 25, 2017. “The analysis may be the best estimates the public and Republican senators will see before they vote on the Graham-Cassidy plan.”

The analysis may be the best estimates the public and Republican senators will see before they vote on the Graham-Cassidy plan. Vox, about the Schaeffer Initiative analysis

USC Schaeffer experts have published influential pieces in the Sacramento Bee , MarketWatch , the New England Journal of Medicine , the Journal of the American Medical Association and other outlets covering the urgent issues related to healthcare reform. Media outlets citing USC Schaeffer work and the aligned research of the USC-Brookings Schaeffer Initiative for Health Policy include HBO’s Last Week Tonight , National Public Radio, the BBC and American Public Media’s Marketplace , the country’s most popular business show.

Following are some highlights of this continuing work aimed at informing policymakers and the public they serve.

Repeal and Replace

As Congress sped to vote on legislation on repealing and replacing the ACA before the Congressional Budget Office (CBO) could score the expected ramifications, Schaeffer Initiative Associate Director Loren Adler and Fellow Matt Fiedler combined their knowledge of CBO methodology with their economic acumen to explain how the CBO would estimate the health insurance coverage losses attributable to different repeal-and-replace proposals.

Another analysis provided an in-depth estimation of the coverage reductions that would have resulted from the Graham-Cassidy ACA replacement bill. As the legislation was abandoned before CBO analysis could be completed, Adler and Fiedler’s work — predicting that roughly 21 million fewer Americans would have coverage — became the final and most robust analysis of Graham-Cassidy. Both analyses served as trusted resources and were regularly mentioned by members of Congress.

In addition, Fiedler and Adler showed that both the House and Senate ACA repeal bills would lead to an average increase of insurance premiums in the individual market. Fiedler also shone light on how changes to the ACA’s Essential Health Benefits requirements would, however inadvertently, effectively eliminate the ACA’s guarantee of protection against catastrophic costs for people with coverage through large employer plans.

Working with Schaeffer Initiative Nonresident Fellow Mark Hall , Fiedler then detailed the drawbacks of dividing the individual market into one for the sick and one for the healthy, as multiple ACA replacement bills would have done.

Schaeffer researchers also published two reports detailing how the GOP House and Senate healthcare bills would impact the Medicaid program by introducing a per-capita spending cap that was set to grow slower than anticipated healthcare costs. The reports elucidated that the proposal left no way for states to be made better off, leaving them only at risk of losses, and that many states would see very significant funding cuts.

Schaeffer Center influence also goes beyond articles and policy papers. After Republicans assumed control of Congress and the presidency at the end of 2016, Loren Adler and Senior Fellow Alice Rivlin met with House Speaker Paul Ryan’s staff to explain the importance of federal funding for a reinsurance program. Reinsurance would ensure coverage for higher-risk patients by paying part of providers’ claims above a certain amount. Reinsurance has since become a substantial component of Republican healthcare bills.

Coverage Alternatives

Pointing out that the ACA tried to cover too much, Schaeffer Center Director Dana Goldman proposed a bold plan with Kip Hagopian for providing catastrophic insurance to every American not covered by Medicare and Medicaid. In addition to providing a measure of protection for the currently uninsured, the plans would supplant the catastrophic portion of existing policies held by people with coverage. However, employers, individuals and families would remain free to buy the extra coverage they want.

“By limiting the breadth of coverage and by spreading risk over a massive pool, we minimize the cost of insurance while protecting people from financial loss,” Goldman and Hagopian wrote in Forbes .

An independent RAND Corporation analysis found that people below 300 percent of the federal poverty line would have lower out-of-pocket costs with this plan than under the ACA. The plan would account for people with disabilities by enabling them to have lower deductibles.

“To keep the plan progressive and affordable for all, deductibles would be tied to income. Services that are very effective would be exempt from the deductible and fully covered. This includes many prevention services — like flu shots — but also medications for chronic disease, certain vaccines and the like,” Goldman wrote in STAT .” He adds that putting everyone in one risk pool would eliminate the issue of preexisting conditions. The plan also would solve the problem of maintaining coverage when between jobs and lower costs by keeping the young and healthy — and not just the older and sick — insured.

Payment Reform

As the Center for Medicare & Medicaid Innovation (CMMI) tests the benefits of new payment and delivery models, USC Schaeffer Visiting Associate Professor John A. Romley and Director of Public Policy Paul Ginsburg contend that bolstering hospitalization-based bundled payments are vital to reducing healthcare costs.

“Hospitalization-based bundling offers a significant opportunity for improved performance within the healthcare system, especially for episodes for which a substantial share of the care associated with an episode is typically delivered after the hospitalization,” they write.

Romley and Ginsburg also urge policymakers revisit the issue of mandatory participation by healthcare providers. While CMMI’s mandatory payments were cancelled by the Trump administration, they write, this “approach is more effective in sustaining and maximizing the potential of payment and delivery reforms over time, by building the evidence about what works and helping to achieve scale for effective models.”

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All ACA, ICAEW CFAB and Level 4 apprenticeship learning materials are now digital only.

We take pride in the fact that we publish our own learning materials, which are highly recommended by universities and tuition providers, who use them to delivery academic and professional education programmes.

As the syllabus, exams and learning materials are reviewed and approved by our examiners each year, we only recommend that the latest editions are used to study with.

Our digital only learning materials allows you to access them wherever you are, on the device that is most convenient for you either on a mobile, tablet or desktop.

The digital workbooks work much like printed books in that you can still write notes on them and highlight them, but with the additional benefits of being able to search for key terms, change the settings to make them easier to read, and have the book read itself to you with the text to speech function.

The new ICAEW workbooks combine our skills and syllabus learning with study manual all in one publication, making it easier for you to study.

Digital delivery is better for the environment: books no longer need to be shipped globally to be delivered to you, saving time and fuel.  What’s more it saves 262 tonnes of paper each year.

In this section

Getting your digital learning materials.

• How to use the ICAEW Bookshelf

All ICAEW Learning Materials are digital only and can be bought from the ICAEW Bookstore yourself or on your behalf by your tuition provider. Tuition providers may also provide their own course notes which are developed using the ICAEW Learning Materials and used to deliver their tuition. These are often printed but may also be available in the tuition providers’ online learning platform.

Visit the bookstore to purchase your ICAEW Learning Materials or contact your tuition provider if they are buying the materials for you. Once your tuition provider has 'enrolled' you within their bookstore account, you will receive an email with a link to redeem access to your ICAEW Learning Materials. While the links will be emailed from [email protected] , we are unable to send or resent these emails, so please contact your tuition provider with questions around receiving links to your learning materials.

The price of your learning materials depends on which level you are studying -  view prices . As part of the digital learning materials, we are able to offer our materials in bundles which include the relevant permitted texts.

You must use your ICAEW account login details to access the  ICAEW Bookshelf  via the Bibliu app or browser.

If you cannot see all your learning materials within the bookshelf this might be a connection error so logging out and logging in again should stop this from happening. However, if the issue persists then contact support.

If you purchased the wrong workbook you will need to contact student support , and we will refund the purchase and mark the order as cancelled. This information will then be passed to the ICAEW Bookshelf and the workbook(s) will be removed.

New development: Archiving learning groups on the bookstore.

When buying learning materials for others, you may find it more efficient to archive groups that are no longer active. See here  for more information.

Registering correctly

All students who have a 2023 edition will also automatically receive the corresponding 2024 edition unless they have passed the exam relating to that module. This will not apply if you received the 2023 edition for free. There is a short delay between publication of results and population of bookshelves, so if you need the new edition urgently, please contact the Student Support Team. Click here  to find out how you can get in touch.   Or if you are with a tuition provider please speak to your tutor on how you can get the new edition.

You must ensure you register for your ICAEW Bookshelf using your existing ICAEW credentials. When first registering for your bookshelf select 'Already registered' and log in using your usual ICAEW credentials.

If you selected ‘new user’ at the registration stage your account will not be linked to your ICAEW account. This will result in your learning materials not being available via the ICAEW Bookshelf during open book exams.

You can check if you have registered correctly by logging into your ICAEW Bookshelf using the account details you use to access areas on icaew.com such as your training file. If you are not able to log in using those credentials, or you can log in but find your bookshelf is empty, please contact student support who will investigate moving your learning materials. Moving your learning materials will result in losing any notes and/or highlights you have made, however it will ensure you can access your learning materials within your open book exams.

Benefits 

As well as working like a traditional printed book that you can highlight and make notes on, our digital learning materials come with a number of additional benefits. 

• Explore the benefits of digital learning materials

How to use the ICAEW Bookshelf 

When studying and reading through the materials in your ICAEW Bookshelf you will be able to use it much like any other textbook including annotating and highlighting. However, what you can’t do in ordinary textbooks is to search and filter via your notes or highlights.

It will depend on what exam you are sitting whether or not you will be permitted to use your own materials, but we will allow you to access the permitted and recommended texts as shown on  icaew.com/permittedtexts

• Studying using digital permitted texts

For open book exams, you will be able to take in any hard copy materials, if you wish, subject to space restrictions.

A link to your ICAEW Bookshelf account will be available in the open book exams. This will then give you access to all your books, including any notes/highlights. 

• Read our guide to using the digital learning materials
• Watch our video on how to use the digital learning materials
• View the frequently asked questions about the digital learning materials

We update the learning materials annually to reflect changes to the syllabus, current legislation and technical standards. Occasionally, errors may appear in the material. We publish details of any errata on the relevant  exam resources page for each exam.

Live webinar

• Q&A from the digital Learning Materials live webinar on 16 February 2021

Digital learning materials: Supporting your accessibility needs

In this webinar we will show you around the various functionality that sits within the ICAEW’s digital bookshelf.

Our aim with the bookshelf is to enhance accessibility for students with specific learning difficulties and other medical conditions or disabilities.

So, if you have already been awarded access arrangements or are thinking about making an application – we hope the following presentation will show how flexible and intuitive the bookshelf is – and how it might help you in your studies and during your open book exams.

Read out this code to the operator.