Bookkeeping and payroll qualifications
Practical, vocational qualifications that lead to ICB membership and professional status. Every exam is online, on demand, any day of the year.
Exams at home, on your schedule
All ICB exams are taken online, at home or at work. Every exam is open book except M8, which is closed book and sat at home under remote invigilation with ID verification. You can sit exams as soon as you register as a student, and you complete them in numerical order.
How remote invigilation works · Syllabus overview (PDF)
Core qualifications
The core pathway takes you from your first double entry to full Certified Bookkeeper status. Start at Level 2 with no prior knowledge, then progress to Level 3.
Level 2 · Units A1 A2 A3 · 3 online exams
Level 2 Certificate in Bookkeeping
Occupational role: assistant bookkeeper. Gain a full understanding of double entry bookkeeping and its place in modern business. You'll learn how to enter transactions, produce an initial trial balance, identify and correct errors, and reconcile sales and purchase ledger balances.
Leads to: Associate Member, with the designatory letters AICB after your name.
Entry requirements: none. Register as an ICB student and start; no bookkeeping knowledge needed. Basic numeracy and English required.
Duration: 120 guided learning hours, typically 6 to 18 months depending on how you study.
What's involved: three units, each with an exam at the end.
- A1 Basic double entry bookkeeping to trial balance
- A2 Further double entry bookkeeping to trial balance
- A3 Data entry to trial balance using software
Exams: two 2-hour online exams and one 24-hour online exam, taken in order, at home or at work, any time of year. You'll need commercial accounting software for A3; a free trial version is fine, and training courses often include it.
Cost: exams £97 per attempt, mocks £18, textbooks from £57 per unit. Student registration £76 plus a £34 one-off fee. See all fees.
Syllabus (PDF) Book an exam Register as a student
Level 3 · Units M4 to M8 · 4 open book exams + 1 invigilated
Level 3 Certificate in Bookkeeping and Accounts
Occupational role: self-employed or employed bookkeeper. Learn how to produce a VAT return, control the sales and purchase ledgers, post year-end adjustments and produce final accounts for sole traders, partnerships, not-for-profit organisations and limited companies, with the basics of IFRS and UK GAAP.
Leads to: full Member, Certified Bookkeeper, with the designatory letters MICB after your name.
Entry requirements: the ICB Level 2 Certificate in Bookkeeping or its equivalent with another awarding body, plus current ICB membership, or current student registration with your most recent exam completed within the last two years.
Duration: 180 guided learning hours, typically 9 to 24 months.
What's involved: four units, each with an exam, then one final synoptic exam.
- M4 Reconciliations and final accounts of a sole trader
- M5 Final accounts for a partnership
- M6 Final accounts for a not-for-profit organisation
- M7 Final accounts for incorporated businesses
- M8 Synoptic exam
Exams: four 3-hour online open book exams at home or at work, then a 2-hour closed book synoptic under remote invigilation. Taken in order, within five years of each other, available all year.
Cost: exams £97 per attempt, mocks £18, textbooks from £57 per unit. Student registration £76 plus a £34 one-off fee. See all fees.
Syllabus (PDF) Book an exam
Payroll qualifications
Payroll runs alongside the core bookkeeping pathway. You don't need any bookkeeping qualifications to start.
Level 3 · Code P3 · 1 online exam
Level 3 Diploma in Payroll Management
Covers the theoretical knowledge behind payroll, the use of HMRC tables and publications, and computerised handling of payroll matters.
Leads to: Payroll Agent membership. Associates and Members who complete it can use the letters PM.Dip after their designatory letters.
Entry requirements: none beyond valid student registration or ICB membership. Basic numeracy required.
Exam: one timed online assessment with 24 hours to complete, available every week of the year. You'll need access to commercial payroll software; a free trial version is fine.
Cost: exam £110 per attempt, mocks £18, textbooks from £115. Student registration £76 plus a £34 one-off fee. See all fees.
Syllabus (PDF) Book an exam
Delivered by ICS Learn · Sage software included
ICB & Sage payroll courses
Bespoke payroll qualifications combining ICB recognised training with hands-on Sage payroll software skills. Delivered exclusively by ICS Learn, studied at your own pace.
Level 2 Certificate in Payroll Administration. An entry point into payroll or finance: payslips, payroll legislation and compliance, statutory payments, anti-money laundering principles, and real-time information reporting. Course details at ICS Learn.
Level 3 Diploma in Payroll Management. Builds to payroll management level: complex pay scenarios, tax code changes, starters and leavers, RTI submissions and adjustments, and Construction Industry Scheme deductions and reporting. Qualifies you for ICB Payroll Agent membership and eligibility to apply for a Practice Licence. Course details at ICS Learn.
Level 2 and 3 combined course. The complete pathway into payroll management in one structured journey, from fundamentals through to advanced skills. Course details at ICS Learn.
Short courses
On-demand e-learning · 8 to 12 hours · 10 CPD points
Ethical & safe AI integration for bookkeepers and payroll professionals
Learn how to use AI safely, confidently and professionally. This practical course shows you what AI can support, where human judgement is essential, and how to manage risks around data privacy, accuracy and ethics.
Who it's for: early to intermediate bookkeepers and payroll professionals. You don't need to be an ICB member to enrol; members pay a discounted price.
What you'll learn: AI fundamentals for bookkeeping and payroll, GDPR and confidentiality, data boundaries, the RAG decision framework, verification standards, and how to document an AI policy for your practice.
Format: on-demand e-learning through the ICB website, accessible 24/7, with three months' access. Assessed through quizzes, tests and scenario-based exercises.
Cost: £99 for ICB members, £149 for non-members.
Book the AI course
Level 4 Diploma in Advanced Bookkeeping and Accounting
With the core qualifications complete, you can start ICB's highest level qualification. Take any single module for a standalone certificate, or complete three or more for the full Diploma.
The route to Fellowship
Complete three Level 4 certificates and, after two years' good standing as a full Member, you can apply to become a Fellow and use the designatory letters FICB, ICB's highest grade of membership.
Entry requirements for every Level 4 certificate: the Level 2 Certificate in Bookkeeping and the Level 3 Certificate in Bookkeeping and Accounts (or exemption from them), plus valid ICB membership, or valid student registration with your most recent exam completed within the last two years.
Exams: each certificate is assessed by one online exam, £120 per attempt, taken at home or at work, available all year. Mocks are £18 each, with two available per exam.
Code L4SAT · Exam £120 · Textbooks from £80
Certificate in Self Assessment Tax
Complete Self Assessment tax returns for individuals and businesses, covering sole traders and partners.
Syllabus (PDF) Book an exam
Code L4CT · Exam £120 · Textbooks from £80
Certificate in Corporation Tax
Prepare corporation tax returns for micro and small businesses.
Syllabus (PDF) Book an exam
Code L4FS · Exam £120 · Textbooks from £92.50
Certificate in Financial Statements for Small & Micro Businesses
Prepare final accounts for a small or micro-entity under FRS 105 or FRS 102 Section 1A.
Syllabus (PDF) Book an exam
Code L4BI · Exam £120 · Textbooks from £80
Certificate in Business Insight
The time you spend recording transactions and preparing financial statements puts you in a unique position to help clients improve performance, profitability and cashflow. This certificate covers cost behaviour and analysis, forecasting and budgeting, performance measurement, the cash operating cycle, short-term financing and decision making, and capital investment decisions. It supersedes the Certificate in Management Accounting.
Syllabus (PDF) Book an exam
Ready to start?
Register as an ICB student today and book your first exam whenever you're ready. No entry requirements, no waiting for term to start.
Register as a student