For Students Who Wish To Pursue Institute of Chartered Accountants in England and Wales (ICAEW)

Append some details or notes for those students who wish to pursue this course.

For those who thinks that this professional accountancy course needs to be taken only in UK is mistaken. In reality, this professional accountancy course can be taken in Malaysia itself.


Who awards this professional qualification



The Institute of Chartered Accountants in England and Wales (ICAEW), a body incorporated by Royal Charter, awards this Chartered Accountancy qualification.


Course Structure









Course Structure

There are two levels of examinations:

  1. Professional Stage (PS)
  2. Advanced Stage (AS)


Students must obtain supervised work experience, pass the Professional Stage and Advanced Stage subjects, as well as the devolved assessments


Details of the subjects examined are given below:

Devolved Assessments

  • Commercial Law
  • Company Law

   Professional Stage (PS)

  • Accounting
  • Business Finance
  • Financial Reporting
  • Audit & Assurance
  • Business Management
  • Taxation

 Advanced Stage (AS)

·         Test of Advanced Technical Competence (TATC)

·         Advanced Case Study (ACS)

·         Students are required to pass the Professional Stage exams and the Devolved Assessments before taking the first assessment at the Advanced Stage.



Minimum Entry Requirements



·          5 SPM or “O” Level Credit passes including English & Mathematics


·         2 STPM or “A” Levels passes






·         For exemption from the Devolved Assessment subjects, a student must have covered the subjects (Commercial Law and Company Law) in the syllabus of their first degree.

·         For further information on exemptions, please refer to the ICAEW website (


Full-time / Part-time





·         Professional Stage (PS) : This stage can be attempted on a full-time basis where students are not required to be under an articleship with Authorised Training firms. Upon completion of the PS, students can seek articleship to complete the AS.


·         Advanced Stage (AS) : This stage consists of the TATC and ACS papers. Students attempting the ACS paper must have completed a full year of articleship



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