Each assessment has a set of permitted materials which you are allowed to bring into your assessment, for example hard copy IFRS Accounting standards, a scientific non-programmable calculator, 5 A4 blank pieces of paper and pens. You can find the permitted materials for each assessment in your Course Introduction Module (in the Assessment lesson).

In addition to this, ICAS will supply permitted materials, where applicable, in the resource tab or as an appendix in the assessment text on the assessment platform. These can include the ICAS Code of Ethics, sustainability standards, extracts of company law or other legislation, ICAS auditing and reporting handbook, and Excel spreadsheets where applicable.