Examination Process In Detail
Please visit the Examinations Terms and Conditions as outlined here.
Contents
Applying for an examination
Examinations required for membership
Levels of Examinations
Centre-based Examinations
Home-based Examinations
Completing an Examination Abroad
Deadline Dates for applying and cancelling examinations
Special Considerations and Reasonable Adjustments
Querying your Result
Candidates' Responsibilities
Disclaimer
Applying for an Examination
Students and members can apply for the examinations online, by post or by telephone. Mock papers can be ordered by telephone and from the online shop. Please note that your course provider may cover the cost of your examinations. For important application deadline dates see Deadline Dates below.
Kindly note that candidates must take examinations in 'level order': meaning that applications cannot be made for the Level III until the preceding Level I and Level II qualifications have been passed. The exception to this rule is Payroll for which there are no preceding levels.
Examinations Required for Membership
The Level I Certificate in Basic Bookkeeping is mandatory. Any applicant who continues on to achieve a Level II qualification will gain membership at Associate level (AICB), with membership at Member Level (MICB) attained after subsequent completion of a Level III bookkeeping qualification.
All members and applicants are expected to show competence in both the manual and computerised qualifications at a minimum of Level II. Until September 2011, Associate membership will be granted where only one type of Level II qualification is gained on the understanding that the remaining qualification in the level will be completed by end of September 2011 to retain membership. Similarly, full Member status will be retained if the corresponding qualification has been gained by September 2011.
Associate Membership is the minimum requirement for the Practice Licence. Any student who has passed examinations, but not achieved Associate Membership, will be offered membership at the interim grade of Affiliate Member.
Fellow Member is the highest grade of membership and can be applied for by any existing full Member who has achieved the complete set of ICB qualifications and is able to demonstrate exemplary work within the field. For more information please click here
Levels of Examinations
Level I Qualification
The Certificate in Basic Bookkeeping | Home-based online assessment
All candidates wishing to complete ICB's examinations and achieve membership must first successfully complete the online Level I Certificate in Basic Bookkeeping.
Following completion of the Level I, candidates should complete both the Level II Certificate in Manual Bookkeeping and the Level II Certificate in Computerised Bookkeeping (in any order).
The ICB will only permit three attempts at this examination. Should a candidate fail three times they will be advised to revise their course work and wait for a period of three months before re-attempting the paper.
For examination fees please see Fee Structure
Level II Qualifications
The Certificate in Manual Bookkeeping | Centre-based
The Certificate in Computerised Bookkeeping | Home-based Online Delivery
For examination fees please see Fee Structure
Level III Qualifications
The Diploma in Manual Bookkeeping | Centre-based
The Diploma in Computerised Bookkeeping | Home-based Online Delivery
The Diploma in Payroll Management | Home-based
The Diploma in Self Assessment Tax Returns | Home-based
The Diploma in Legal Bookkeeping | Home-based Online Delivery plus five tutor-marked assessments
For examination fees please see Fee Structure
Level IV Qualifications
The Diploma in Financial Management | Online home-based
- Drafting Financial Statements | Home-based online assessment
- Management Accounting | Home-based online assessment
- Business Taxation | Home-based online delivery
- Personal Taxation | Not yet available TBC
For examination fees please see Fee Structure
Centre-Based Examinations
- Level II Certificate in Manual Bookkeeping
- Level III Diploma in Manual Bookkeeping
Examinations take place in every week of the year. Candidates can choose from a network of 5,200 centres worldwide. For more information on booking a test and finding a test centre click here.
The examinations are 'on demand' and candidates choose a date and time convenient to them and according to availability at their nominated centre.
Any candidate who has successfully completed at least the Level I examination will be able to book in for the Level II. Bookings for the Level III can only be accepted if the Level I and both Level II examinations have been passed.
Home-Based Examinations
The Level I Certificate in Basic Bookkeeping
The Level II Certificate in Computerised Bookkeeping
The Level III Diploma in Computerised Bookkeeping
The Level III Diploma in Payroll Management
The Level III Diploma in Self Assessment Tax Returns
Level III Diploma in Legal Bookkeeping
Level IV Diploma in Financial Management
- Drafting Financial Statements
- Management Accounting
- Business Taxation
- Personal Taxation
Online Assessments and Online Delivery
These online assessments can be completed by the candidate wherever they have access to a secure internet connection.
After applying, the candidate will be emailed a confirmation and a link to further instructions.
The email address provided by the candidate should be their own personal email address and should not be shared with someone else as we will be sending personal information regarding the candidate's qualifications. Candidates are urged to check their spam folders on a regular basis for mis-directed emails.
The assessment will expire 14 days from the booking date and if it is not accessed by this time, the assessment will be graded as a Fail and the candidate must apply for a new assessment and pay any necessary fees.
Online Assessments
Applies to:
- Level I Certificate in Basic Bookkeeping
- Level IV Diploma in Financial Management
- Drafting Financial Statements
- Management Accounting
For Level I Basic Bookkeeping:
Candidates are given two hours to complete the assessment on the ICB website and results will be issued online straightaway.
For Level IV Diploma in Financial Management:
- Drafting Financial Statements
- Management Accounting
Candidates are given three hours to complete the assessment on the ICB website and results will be issued online straightaway.
Online Delivery
Applies to:
- Level II Certificate in Computerised Bookkeeping
- Level III Diploma in Computerised Bookkeeping
- Level III Diploma in Legal Bookkeeping*
- Level IV Diploma in Financial Management
- Business Taxation
Candidates are given 14 days to complete and submit their work, and results will be issued within 28 days. The assessment itself is not timed, but should take no more than three-hours to complete.
Candidates are emailed a Question Paper in pdf format for downloading. Having completed the work on their chosen software package, candidates upload their work directly to the ICB website according to the Question Paper instructions.
For the computerised examinations, candidates must have their own computerised accounting software package. Any computerised accounting software package can be used but Microsoft Excel and other spreadsheets are not appropriate. ICB would advise candidates to exercise caution when using software trial versions as they may offer restricted functionality, for example, a standard Sage trial version does not permit the user to print out the requisite reports.
For the Level IV Diploma in Financial Management unit, Business Taxation, candidates are required to complete their assessment using Microsoft Word format (or something similar), saved as a PDF, to submit their answers
* Level III Diploma in Legal Bookkeeping award will also require the candidate to have successfully completed five tutor-marked assessments.
Paper-based
Applies to:
- Level III Diploma in Payroll Management
- Level III Diploma in Self Assessment
- Level II and III Computerised Bookkeeping until end of December 2012*
The remaining home-based qualifications take the form of a paper question booklet which is posted to the candidate at home for completion and return within two weeks.
ICB posts assignments to candidates every Friday and results are posted direct to the candidate within one calendar month of receipt of a completed answer paper. Please note that the ICB cannot be held responsible for these items if they are delayed or mislaid in the postal system.
If an assessment is not returned within the deadline period, the assessment will be graded as a Fail and the candidate must apply for a new assessment and pay any necessary fees. For application and cancellation deadline dates click here.
It is the responsibility of the candidate to ensure that their completed answers reaches ICB on or before the deadline date. Again, ICB cannot be held responsible if a candidate's completed answers are mislaid in the postal system. Answers cannot be submitted to ICB by email and must be posted to ICB administration offices.
For Level II and III Computerised Bookkeeping and Level III Payroll:
The candidate must have their own computerised accounting and / or payroll software package (does not apply to Diploma in Self Assessment).
Any accounting software package can be used but Microsoft Excel and other spreadsheets are not appropriate. The ICB would advise candidates to exercise caution when using any software trial versions as they may offer restricted functionality, for example, a standard Sage trial version does not permit the user to print out the requisite reports.
*Paper-based version of the Level II Certificate and Level III Diploma in Computerised Bookkeeping assessments can only be booked by calling ICB on 0845 060 2345; it is not possible to book paper-based versions via the website.
Overseas Examination
All ICB examinations can be completed abroad.
Online assessments and Online delivery assessments can be completed anywhere in the world on a computer with an internet connection.
Assessments which are issued by post (Payroll, Self Assessment) can be emailed to overseas candidates for completion. Overseas candidates are asked to specifically request an emailed paper when applying. Answers must be posted to ICB administration offices on or before the deadline date.
For centre-based examinations overseas candidates can choose from a network of 5,200 centres worldwide. The examinations are 'on demand' and candidates can choose a date and time convenient to them according to availability at their nominated centre. Overseas candidates are advised to please get in touch with the ICB to ensure that their local centre is activated for bookings.
Deadline Dates
Online assessments and Online delivery assessments are on demand. Once booked, the assessment is available for 14 days. The assessment itself is timed, beginning when the candidate clicks 'Start' online.
Home-based postal assessments are issued to candidates every Friday by 1st Class post. Each week's application deadline date is 17:00 on the Thursday, or midnight if booking online.
Centre-based examinations Candidates are in charge of booking their own examination appointments. There are no deadline dates, but availability will vary according to centre location and time of year. Cancellations can usually be accepted if made directly to the booking agent within 5 working days of the examination appointment date.
Special Considerations and Reasonable Adjustments
Special Considerations
If a candidate has experienced adverse circumstances during the examination time-period, such occurrences can be taken into consideration by ICB. Adverse circumstances may involve a sudden illness, family bereavement, or disruption within the assessment venue.
Any requests for consideration due to extenuating circumstances must be supported by documentary evidence and candidates will be required to complete a Reasonable Adjustment/Special Consideration (RASC) form.
Reasonable Adjustments
If candidates have a medical condition which requires any special adjustments to the normal examination practice, i.e. the candidate has limited mobility, or are sight-impaired, candidates are required to submit the Reasonable Adjustment/Special Consideration Form (RASC Form) to the Institute at least two months prior to the intended date of their examination so that we can ensure sufficient steps can be taken to make the examination more comfortable. At that time candidates must submit an up-to-date letter from their Doctor outlining, not only their condition, but the impact that it may have on their examination.
Candidates should read ICB's Special Considerations and Reasonable Adjustments policy in the event of such circumstances.
Please call ICB on 0845 060 2345 to request a RASC Form.
Querying your result
The ICB administration team does not hold information regarding the candidate's work and cannot enter into any discussion on the specifics of a candidate's examination on the telephone or by email.
Requesting Feedback
Online reports are available for Computer Based Assessments (CBAs) and online assessments. Online reports are available for the following examinations:
- Level I Certificate in Basic Bookkeeping
- Level II Certificate in Manual Bookkeeping
- Level III Diploma in Manual Bookkeeping
- Level IV Diploma in Financial Management (Unit Achievements)
ICB is unable to offer further feedback in relation to online reports, and will not disclose the questions or answers of papers. Should a candidate require further advice regarding an online report, candidates should contact their tutor and/or training provider. ICB is unable to instruct candidates regarding the calculation of answers.
If a candidate believes their paper to have been marked incorrectly, they must follow the procedure detailed below, 'Requesting a Re-mark'.
Examiner Reports are available for Paper-based and Online Delivered examinations. Examiner Feedback reports are available for the following examinations:
- Level II Certificate in Computerised Bookkeeping
- Level III Diploma in Computerised Bookkeeping
- Level III Diploma in Payroll Management
- Level III Diploma in Self-Assessment Taxation
If a candidate wishes to receive an Examiner Report they should contact the ICB on 0845 060 2345 to request this. The Examiner Report fee of £25.00 is payable at this point and can be paid either by credit / debit card or by cheque or postal order made payable to ICB at Victoria House, 64 Paul Street, London EC2A 4NG.
Examiner Reports are only available if the result of the paper was issued no more than one year ago.
The candidate's examination paper will then be unarchived and reassessed by a qualified examiner who will write a report.
The Examiner Report will advise which areas of the paper the candidate did not achieve full marks. Again, ICB will not disclose the questions or correct answers, and the report will not be a tutorial on bookkeeping. If the candidate feels they require further guidance then they will be expected to refer back to their training provider.
Should a candidate feel that their paper has been incorrectly marked, they must follow the procedure below, 'Requesting a Re-mark'.
Requesting a Re-Mark
If a candidate is of the belief that marks have been incorrectly allocated or missed, the candidate must write to the ICB at Victoria House, 64 Paul Street, London, EC2A 4NG detailing the examination taken, if there are any particular tasks/questions they wish ICB to investigate, and requesting a re-mark of the paper. They must either enclose a cheque or postal order for the £25.00 Re-mark Fee or call the ICB on 0845 060 2345 to provide credit/debit card details for the £25.00. If calling ICB to make their payment, they must additionally send by email the details as mentioned above.
Where a re-mark has been requested and where is subsequently decided that the ICB has made an error which has disadvantaged the candidate there will be a full refund of the Re-mark Fee and a new result notification issued.
Candidates' Responsibilities
ICB cannot be held responsible for loss of internet access, computer breakdown or any other problem arising from technical issues on the candidate’s personal computer. Candidates must ensure that they have sufficient facilities to complete the paper within the allotted time-frame, before they apply for their examination. It is the candidate’s responsibility to carefully check all answers before submitting.
Disclaimer
Please note that the ICB is an awarding body and all examinations are marked in a just and fair manner. ICB endeavours at all times to uphold equal opportunities, never making a distinction in favour of or against a person or thing on the basis of the group, class, or category to which the person or thing belongs, but rather takes pride in rewarding individuals on the basis of merit.
For more information regarding Terms and Conditions of ICB examinations, please visit here.
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