The accountancy institutes - ICAEW, CIOT, ATT and AAT - have all released statements on the status of exams planned for the next few months.

ICAEW

ICAEW has announced cancellations and changes to its June and July examinations.

The June ACA professional level exam has been cancelled, and ICAEW is exploring several options to accommodate students who have been affected, including larger exam sittings once the crisis is resolved.

The advanced level ACA exams due to take place in July have been postponed until the end of August.

ICAEW advises that students who are in a training agreement with employers or receiving support from a tuition provider may find it helpful to contact them for further guidance.

Mark Protherough, ICAEW executive director, learning and professional development, said: ‘While we appreciate this decision will disappoint a number of our students, their health and wellbeing is our main priority.’

CIOT

The Chartered Institute of Taxation (CIOT) has confirmed that all Chartered Tax Adviser (CTA) exam entries will be automatically transferred to the November 2020 session; student registrations and exam passes will be extended by six months; and the rules around the order in which the Computer Based Exams (CBEs) must be taken will be relaxed.

CIOT is trying to organise an internet-delivered exam for Application & Professional Skills (APS) in late June or early July 2020 for students who had entered for APS in May 2020.

If this proves possible then the exam will be attempted on screen (using your own device) and monitored by remote invigilators who would confirm your identity and safeguard the integrity of the exam.

‘The institute has selected this paper because the numbers entered make this potentially viable as it will be the first time we have offered examinations in this way’, a CIOT spokesperson told Accountancy Daily.

‘We are hopeful that this will go ahead but we cannot guarantee this yet.’

ATT

The Association of Taxation Technicians (ATT) has announced that all exam entries will be automatically transferred to the November 2020 session and student registrations and exam passes will be extended by six months.

For students who had entered for Paper 4, Corporate Taxation in May 2020, ATT is trying to organise an internet-delivered exam for Paper 4 in late June or early July 2020.

If this proves possible then the exam will be attempted on screen (using your own device) and monitored by remote invigilators who would confirm your identity and safeguard the integrity of the exam. 

ATT said they are ‘very hopeful that this will go ahead but we cannot guarantee this yet. We will be in touch with you as soon as we can with further information’.

CIMA

The Chartered Institute of Management Accountants (CIMA) has announced that from May 2020, students will be able to take their exams remotely for the first time.

Stephen Flatman, vice president examinations - Management Accounting at the Association of International Certified Professional Accountants, said: ‘We are happy to share the good news today that CIMA students will be able to take their Objective Tests and Case Study exams from their homes and with minimal disruption.’

CIMA sent information on the latest proceedings to students preparing for the May Case Study exam, and will send further information to students planning to take their Objective Test exams on 31 March.

AAT

The Association of Accounting Technicians (AAT) suspended all assessments from 22 March and has voided any assessment that has already been scheduled for a date after 22 March 2020.

An AAT spokesperson said: ‘We are acutely aware that this will have a significant impact on many students and their studies. As soon as restrictions are lifted, all on-demand computer unit assessments will be able to resume quickly.

‘We will of course also revisit the published schedule for synoptic windows in response to the situation as it evolves further.’

All the professional institutes have moved staff to remote working and support services for members will continue to be available

It is advisable to contact each professional body if you have specific questions about rescheduled timetables.

By Zak Jakubowski 

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For breaking news on the latest developments go to Coronavirus: essential updates for accountants