ICAEW AS
Assurance


This certificate level course ensures that students understand the assurance process and fundamental principles of ethics, and are able to contribute to the assessment of internal controls and gathering of evidence on an assurance engagement.

On completion of this course students will be able to:

  • explain the concept of assurance, why assurance is required and the reasons for assurance engagements being carried out by appropriately qualified professionals;
  • explain the nature of internal controls and why they are important, document an organisation’s internal controls and identify weaknesses in internal control systems;
  • select sufficient and appropriate methods of obtaining assurance evidence and recognise when conclusions can be drawn from evidence obtained or where issues need to be referred to a senior colleague; and
  • understand the importance of ethical behaviour to a professional and identify issues relating to integrity, objectivity, professional competence and due care, confidentiality, professional behaviour and independence.

Method of assessment

The Assurance module is assessed by a 1.5 hour computer-based exam. The exam consists of 50 questions worth two marks each, covering the areas of the syllabus in accordance with the weightings set out in the specification grid. The questions are presented in the form of multiple choice or multiple response. The pass mark is 55%.

See ICAEW website for detailed syllabus

Course Information

Each ICAEW Certificate classroom course will comprise an integrated teaching and revision phase culminating in a timed mock exam. It will be offered as a combination of weekday and weekend.

All course materials will be provided, including ICAEW mandatory materials and Vale FT course notes.

Classroom Course
  • Integrated Teaching and Revision: 5 days
  • Mock: invigilated & marked with feedback
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