aca case study july 2021

The Affordable Care Act at 10 Years: Evaluating the Evidence and Navigating an Uncertain Future

Affiliations.

• 1 Department of Surgery, Brigham and Women's Hospital, Boston, Massachusetts; National Clinician Scholars Program at the Institute for Healthcare Policy and Innovation, University of Michigan, Ann Arbor, Michigan; Center for Healthcare Outcomes and Policy, University of Michigan, Ann Arbor, Michigan.
• 2 Department of Surgery, Brigham and Women's Hospital, Boston, Massachusetts; Center for Surgery and Public Health, Brigham and Women's Hospital, Boston, Massachusetts.
• 3 Center for Healthcare Outcomes and Policy, University of Michigan, Ann Arbor, Michigan; Department of Surgery, University of Michigan, Ann Arbor, Michigan.
• 4 Center for Healthcare Outcomes and Policy, University of Michigan, Ann Arbor, Michigan; Department of Surgery, University of Michigan, Ann Arbor, Michigan. Electronic address: [email protected].
• PMID: 33640844
• DOI: 10.1016/j.jss.2020.12.056

The year 2020 marks the 10th anniversary of the signing of the Affordable Care Act (ACA). Perhaps the greatest overhaul of the US health care system in the past 50 y, the ACA sought to expand access to care, improve quality, and reduce health care costs. Over the past decade, there have been a number of challenges and changes to the law, which remains in evolution. While the ACA's policies were not intended to specifically target surgical care, surgical patients, surgeons, and the health systems within which they function have all been greatly affected. This article aims to provide a brief overview of the impact of the ACA on surgical patients in reference to its tripartite aim of improving access, improving quality, and reducing costs.

Copyright © 2021 Elsevier Inc. All rights reserved.

Publication types

• Historical Article
• Health Care Costs / legislation & jurisprudence
• Health Care Costs / statistics & numerical data*
• Health Care Costs / trends
• Health Services Accessibility / history
• Health Services Accessibility / legislation & jurisprudence
• Health Services Accessibility / statistics & numerical data*
• Health Services Accessibility / trends
• History, 21st Century
• Patient Protection and Affordable Care Act / economics
• Patient Protection and Affordable Care Act / legislation & jurisprudence
• Patient Protection and Affordable Care Act / statistics & numerical data*
• Patient Protection and Affordable Care Act / trends
• Quality Improvement / economics
• Quality Improvement / legislation & jurisprudence
• Quality Improvement / statistics & numerical data*
• Quality Improvement / trends
• Surgical Procedures, Operative / economics
• Surgical Procedures, Operative / statistics & numerical data*
• Uncertainty
• United States

FAR - Full Series

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Having scored 92% in the Case Study exam, and winning the ICAEW prize for the highest score in the world, Kieran now teaches students the analytical skills and exam technique required to emulate this success. Under his guidance, one of our students also went on to win the ICAEW prize for the highest score in the world (score of 90%), whilst several others have won national and regional prizes.

You can watch the course introduction and a  FREE SAMPLE CLASS   below.

OUR PRIZE-WINNING TECHNIQUE

The course begins by teaching you the methodology for tackling the exam, as well as passing on prize-winning tricks and tips. Kieran provides a detailed walk-through of how you should tackle the Case Study exam, from initial AI analysis through to typing your report on exam day. 

The  next class is an exhibit by exhibit walk-through of the July 2024 AI, clearly demonstrating how each piece of information should be used in the exam. This enables you to understand the AI in an exam focused way.

The following classes  debrief our July 2024 mock exams whe re Kieran teaches you exactly how you should have read and interpreted the exam as well as how you should have typed your answer, with reference to his prize-winning model answer. ​  The classes provide detailed advice as to how you should work through each requirement. This enables you to fully understand how to apply the prize-winning technique to your particular Case Study business and the type of points you should include in your report. 

Classes which are based on the July 2024 AI will be added to the course after the AI has been released. T he release dates for the classes can be found on the course structure document below. 

PAYMENT AND ACCESS

You can subscribe to all the classes for £395 and enjoy a viewing period of 12 months.

Please click  HERE  to purchase. Once payment has been made, you can view the full course  HERE . ​

Please note that our July 2024  PDF materials are sold separately from the video course .

​ ​ PASS GUARANTEE 

In the unlikely event that you fail your exam, we will extend your access until you pass your exam. This includes access to any additional content we upload in relation to subsequent Case Study businesses.  There will be no extra cost to you. This reflects our commitment to getting you qualified, as well as the confidence we have in Kieran's track record. 

Having failed Case Study TWICE, I had seen this course pop up on YouTube whilst I tried to figure out where I was going wrong. Took the plunge to change resource providers and honestly, there are NO words to express how grateful I am! Kieran and the team guide you with a CLEAR and CONCISE approach which really helped me focus on what I needed to improve on and what I was previously doing wrong.

From past failures of 48 & 36 previously, to now a gratifying pass of 74, I am honestly on TOP of the world!!! Don't hesitate - book before its too late, honestly you won't regret it!!!

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Advanced Level Case Study advance information

The Advanced Level Case Study exam includes advance information released prior to the exam sitting. This allows you time to become familiar with the information and to undertake any other appropriate research and analysis.

Select the relevant product below, depending on the exam sitting, and proceed to check out to get the product in your ICAEW Bookshelf. You will be able to access this within your exam and see any notes and highlights you’ve made, as well as using the search function.

This document is also available as a standard PDF that you can print and use in your exam sitting.

To access the pdf and for more information on the Case Study exam, please visit https://www.icaew.com/for-current-aca-students/exam-resources/advanced-level/case-study .

Available editions:

The inside take on grad life in a big 4 firm

The ACA Advanced level Case Study (CS) exam is the final exam sat by ACA candidates. 

The Case Study exam is designed to test all areas developed in previous ACA exams. The exam places the student at the heart of a business and gives students a ‘case’ which students are given around 4 weeks prior to the exam.

The case is a fictional information source which contains background, news articles and some financial information about a fictitious business.

The paper itself is actually not very technically challenging. Instead, the exam assesses how students are able to analyse a specific business scenario and apply accounting concepts to solve problems. The exam itself is intended to be written as if it were a report being produced.

A key difference with this exam is the way that marks are awarded. Rather than having to score a percentage of marks in aggregate over the whole paper, each of the three individual questions must be passed in order to pass the exam.

Method of assessment

The ACA Case Study exam itself is 4 hours and given it forms part of the Advanced level, it can only be sat in one of two exam periods. These are in July and November each year.

As such, in each exam sitting all candidates will be set the same questions.

The exam will consist of three questions, and ethical issues and problems will likely appear in both questions. 

The exam is fully open book and therefore students are permitted to take any written or printed material into the exam – this includes the pre-release.

How to pass ACA Case Study Exam

Without doubt the most difficult element of this exam and the main reason that candidates fail is the time pressure. 

I’m order to pass this exam, you need to be regimented with your time keeping. You need to go into the exam having already worked out how many minutes per mark you are giving yourself, with a plan as to at what time you are going to move on to the next question.

In addition, make sure that the case that you have been given is tabbed up and organised, so you are able to flick to a particular area very quickly. I found a good way of doing this was to create an index which was colour coded. This was the way I found easiest to find pieces of information as I needed them.

Finally, make sure that you practice the first question over and over again. The first question of the paper is virtually the same in every sitting in that you are required to calculate year on year variances against the financial results presented in the pre-release case. This can be an easy way to pick up some marks without using up too much time.

How hard is the ACA Case Study Exam? 

As Case Study is the final exam, many would expect this to be the hardest exam of all. However, especially in terms of content, this is not the case. 

The difficulty here lies in the time pressure and the very specific mark scheme which comes with this exam. As such, timed practice papers are key to passing this exam.

That said, assuming preparation has been thorough, this exam is certainly passable.

I would give this exam a 4 out of 5 for difficulty. 

The pass rate for this exam is 76.83%

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Is being an auditor REALLY that boring?

Rethinking Federalism: ACA as a Case Study

Feb 4, 2019 Jessica Lind Mantel Add a Comment

Jessica Lind Mantel

Although federalism rhetoric has played a central role in debates over the Affordable Care Act (ACA), there has been little research on whether the ACA’s implementation reinforced or stymied federalism values, including state autonomy, cooperation, experimentation, and variation. Professors Abbe Gluck and Nicole Huberfeld fill this void in their article What is Federalism in Healthcare For? . Extrapolating from data on the implementation of ACA’s Medicaid expansion and health insurance exchanges, the authors challenge a longstanding assumption among federalism scholarship—that particular structural arrangements best serve federalism goals and values. They instead argue that federalism goals and values are not dependent on any particular architecture of state-federal separation or entanglement but find expression across a range of governance models.

Traditional theories of federalism view state power as derived from separation from the federal government, with federal authority negating state power. Modern federalism scholars characterize any state activity occurring within federal frameworks as subservient. Gluck and Huberfeld, however, find that the ACA’s implementation supports neither view. Instead, they argue that ACA implementation is a story of states exerting power that checked federal authority from within the statute, not from outside it. Furthermore, this dynamic has resulted in extensive policy variation and experimentation within the ACA’s national framework.

The history of the Medicaid expansion illustrates this point. Although the ACA mandated that all states expand their Medicaid programs to cover low-income adults, the Supreme Court declared this mandate unconstitutional in National Federation of Independent Business v. Sebelius ( NFIB ), re-interpreting the Medicaid expansion as optional for the states. As detailed in Part IV of the article, the NFIB decision led to dynamic intergovernmental state-federal negotiations. With the U.S. Department of Health and Human Services (HHS) eager for as many states as possible to opt for expanding their Medicaid program, states acquired leverage that they used to obtain concessions from HHS, such as permission to funnel their expansion population into the ACA insurance exchanges. Gluck and Huberfeld further note that these dynamic, pragmatic negotiations produced significant policy and legal diversity across states.

Implementation of the ACA’s insurance exchanges reveals a similar dynamic. Under the ACA, states could establish their own state-run exchanges or default to federal-run exchanges. Traditional federalism would predict that the federalism values of state autonomy, experimentation and variation would flourish in the state-run exchanges and be absent from the federal-run exchanges. Yet actual implementation tells another story. To accommodate red states’ desire to outwardly show resistance to the ACA while retaining some policy control over their exchanges, HHS quietly allowed states to retain authority over key components of the federally-run exchanges. This cooperative federalism “led to significant variation across states,” both among those operating their own exchanges and those with nationally run exchanges. As Gluck and Huberfeld note, “national” exchanges ultimately did not mean “uniform.” (P. 1731.)

While these “hybrid” national and state-level solutions promoted experimentation and variation, Gluck and Huberfeld found that they also jeopardized transparency. For example, states with federal exchanges could “hide the fact they were getting federal help from their constituents,” (P. 1700) displaying public resistance to the ACA while quietly working with the federal government to retain state control over key policies. This obfuscation of state cooperation muddles accountability, particularly at the local level.

Gluck and Huberfeld also call into question recent federalism scholarship that sees partisan politics as playing out within a nationalist narrative based on national party affiliation. Rather than finding state actors presenting a united front consistent with their national party’s stand on ACA, legislators, governors, and insurance commissioners from the same party frequently held divergent views. Gluck and Huberfeld argue that the resulting intrastate negotiations among these players suggest “that state democracy itself—a key federalism attribute—is strengthened by these acts of differentiation from the national party.” (P. 1751.)

Finally, Gluck and Huberfeld raise important questions about what purposes federalism serves in health policy. Should federalism in health care improve health policy goals such as improved access, higher quality care, and lower costs? Or is the goal to advance political or constitutional values independent of policy ends, such as maintaining a balance of power between states and the federal government in the healthcare policy arena? Gluck and Huberfeld caution that this lack of conceptual clarity makes it difficult to evaluate whether federalism in healthcare serves its ostensible purposes and is worth defending. Policymakers and scholars should be mindful of this difficulty when debating the future of the ACA and possible reforms such as a single-payor system.

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How to Master the ICAEW ACA Case Study Marking Key

Four blogs into the ACA Case Study and you might just start to think that I am slightly obsessed with this exam. The ACA Case Study is so different to any other of the 15 ACA exams that I feel there is so much to discuss for this exam. I was not planning to go into detail about the Case Study marking key. However, I have recently realised many who are independently studying or who are taught by different providers may not have all these details or the same level of understanding. In order to pass the ACA Case Study, you do really need to understand how it is marked . Today this is exactly what I will delve into.

You may also want to refer to the other three ICAEW ACA Case Study blogs:  ICAEW Case Study Made Easy ,  ICAEW Software Testing  and How Much Preparation is Enough? .

Table of Contents

Aca case study marking key terms, maximum marks and marking, different ways to fail the icaew aca case study, overall assessment criteria, executive summary (es), requirements – generic aca case study marking key, marking yourself, aca case study wrap up.

If you are unaware of the exam structure for the ACA Case Study exam, I would recommend reading the Made Easy blog before reading details about the Case Study marking key. You essentially need to know the report you are required to produce is split into an executive summary and three equally weighted requirements .

This will overlap with the ICAEW Case Study Made Easy blog where I have briefly touched on the marking key. The ACA Case Study marking key can be explained using the following terms: “ boxes ” and “ diamonds “, where boxes are skills assessment boxes (SABs). The meaning of these will get clearer as we go on but to give a quick explanation, the Case Study marking key is split into 40 boxes :

• The executive summary has 6 boxes (2 for each requirement)
• Each requirement (r1, r2 and r3) has 11 boxes
• There is one final box for the overall assessment criteria

Within each box, there are diamonds /bullet points that you need to hit to get marks. The maximum mark for each box is 6 marks . Each box will have up to six “diamonds” that are up for grabs from your answer. For example, one diamond could be met by stating revenue increased by x amount/(y %) based on the case study numbers. This will make more sense once you start looking at mock exams for the ICAEW ACA Case Study.

The Case Study marking key is not completely straight forward. It is not one mark per one diamond. Here is how it works:

From the table above you can see you do not benefit from getting more than four diamonds as you will be capped at 6 marks . You may be in fact wasting time and time is definitely of the essence in the ACA Case Study even if it is 4 hours . However, it is difficult to know whether a point you make is a valid diamond or not so it is perhaps best to aim for 5 diamonds at most in each box of the Case Study marking key. 

What makes the ACA Case Study very different from the other exams is that there are  no predetermined correct answers . I have been told only after assessing the first say 100 papers are the diamonds and the marking key put together. You need to write what everyone else writes so state the obvious and work together when preparing beforehand! This ACA Advanced Level Telegram group (essentially WhatsApp without phone numbers) where you can connect with other students may help.

The maximum marks for the ACA Case Study is 240 marks . Remember, there are 40 boxes and the maximum mark is 6 per box. You may think as the ICAEW ACA Case study exam is 50% to pass , you just need 120 marks to pass. Again, the Case Study really is not that straightforward. 120 marks across the whole paper will not cut it. You actually need 50% in each requirement (including the executive summary) to pass. Getting 66 marks in requirement 1 but 20 marks in requirement 3 is a no go. However, this is not the only way to fail the ACA Case Study…

The below ways to fail which I will touch upon are less black and white than the 50% in each requirement criteria. This is a very grey area and is not nice for anybody in this position. I have come across candidates who have achieved 50% in each requirement and still failed. Below outline the other potential reasons why one could fail the ACA Case Study exam:

• As mentioned, achieving  less than the overall 50%  pass mark.
• Achieving  less than 50% in each individual requirement  and being deemed incompetent often. You really need to show you can produce a strong report to be on the safe side. In each requirement, you should ideally be getting over 50% competent grades (CC or SC) which means six or more boxes. Five SCs (30 marks) and the remaining ID/IC grades (6 marks) would get you above 50% in the requirement (33 marks) but may not be enough to pass.
• Missing out parts  of the report. If you score above 50% in all requirements but have missed out 4-5 skills assessment boxes, you are likely to fail. There cannot be gaps in the report. A fail could also be for writing poor conclusions and recommendations throughout.
• This exam is all about balance . If you have too many NA and ID grades, this could also be a factor of failure.

Essentially, the examiner wants to see that you can write a  complete and balanced  report. If you do not do as ICAEW say in this exam you will be punished and you will fail. This really is a grey area , especially as for those marginal scripts there is re-moderation to decide which scripts pass and which fail. It does seem quite harsh as surely getting 50% would be enough but examiners will only want to pass a good quality report. Further marking details can be found here from ICAEW and is definitely worth a read.

ACA Case Study Marking Key

This one box will look as follows (imagine the dashes are diamonds):

If you meet all four diamonds, you will show you are clearly competent and should get 6 marks.

The executive summary is essentially meant to summarise each of the three requirements and provide the conclusion and recommendations. It is at the start of the report so if somebody did not have time to read the full report, they would be able to understand exactly what is covered by reading the ES. The Case Study marking key for the ES is as follows. Note this is very generic and may differ case study to case study:

ICAEW in recent years have been very clear that you cannot simply copy and paste the report into the executive summary. The two must differ otherwise you will not score any marks and this could result in failure! Spot the difference below…

I will keep this much more generic and do all three requirements in one. Through these boxes you will need to demonstrate  that you can: assimilate and use information; structure problems and solutions; apply judgement and form conclusions and recommendations.

If you have not started any mocks yet, this may all look like gibberish to you. Trust me on this one, once you have been through a mock or so, you will be very grateful for the above tables. For the requirements, you essentially get two boxes for the appendices, two for each of the sub-requirements stated in the question and then two for the conclusions and recommendations. Keeping this in mind when you write your report is crucial to doing well.

If your ACA Case Study is marked by somebody else, I would highly recommend going through this yourself afterwards. This will really help you to understand what kind of points scores diamonds and which do not. You can also see where you are perhaps going overboard or not writing enough .

What I think is very beneficial about going through the Case Study marking key is that you will spot where things are in bold. You may have noticed this above. If “and figures” is written in bold, it means you cannot get the diamond without any numbers. Where I slipped up initially is that I was not including figures or sometimes comparative figures that were needed. You also sometimes must write the £ and % change to get a diamond. It really is worth going through this to maximise your diamond potential.

Hopefully this blog has stressed to you the importance of timings . If you get too many NA boxes, you are likely to fail. This means you cannot just miss areas out and move on but you do need to do it all . If you want help with your timings as well as planning sheets and help with requirement 1’s appendix, join my journey. I will be sending these out to you for free within a few days of joining.

Understanding the Case Study marking key is essential to do well in this exam. I can recall going through this for a full morning in college to make sure we really understood the marking key. If you do not have a solid understanding of this, as well as the different ways to fail, you may just do so. Hopefully this blog has been insightful and helped in some way. I would even suggest taking those generic marking keys into the exam with you so you do not miss anything out.

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The full price of the course is £590, meaning our early student discount of £495 is exceptional value. You can continue to spread this over three months with 3 equal payments of £165. Remember to join our Facebook Chat Group where there are exclusive discount offers for all our courses, including this one! Prices are inclusive of any relevant taxes.

Why Choose Pass In Training

Pass rates of 98.5% and 99% during the last two sittings. We are the only Specialist Case Study experts with marking experience on live Case Study exams. Pass In Training is an approved ICAEW Partner In Learning.

We believe all students can pass the Case Study exam. However, you need to understand the exam, the company presented in the Advance Information and have the correct techniques. We build your individual approach for the examination to ensure your capitalise on areas you are good at and that you have the correct strategy to help you in areas you are less confident with. We are that confident you will pass with us, we offer our Pass Guarantee which means you get this course for free for as many sittings as you need to pass the examination. Contact Us If You Want More Information

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We are the only tuition provider to have a Facebook Chat Group exclusively designated to the Case Study Exam. You will receive exclusive information and content to assist you with your exam. The group has access to special discount offers on all our courses, so join us now and become part of a fast growing network of Case Study students. You can access our group via the link below of by searching for Pass In Training - ICAEW Chat Group within your Facebook App. Join Our Facebook Chat Group Here

What Is Included

One of our key differences is that you receive tutor support consistently from the start of your course until you sit your exam. As specialists, we are not distracted by other subjects meaning we can concentrate wholly on ensuring you pass the ICAEW Case Study exam.

Seven sessions providing you with significant face to face tuition

Text length of individual points can be shorter or longer depending on your needs

Access to our four highly realistic mock examination. With over 11 years experience writing mock examination for other specialist Case Study tuition providers and large national professional training providers, our mocks are very similar to the real exam

Exams marked by ICAEW trained Case Study markers with detailed feedback

Small group sessions (maximum of 3 students) to finalise your technique between mocks 3 and 4, with times available for 1:1 sessions

Advance Information & Exam Room Pack in a format you can add to and can print ahead of the exam

Covered by our Pass Guarantee scheme meaning in the unlikely event you fail, your resit is always free

Access to Steps To Pass In Case, the most comprehensive online book on passing the Case Study exam

Bench marked equivalent courses range from £995.00 to £1,150 excluding VAT. Our aim is to bring the cost of studying down without compromising on quality.

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As one of our students, we will ensure you reach the key learning criteria of each session

Pass Rate November 2021 - 98.5%

How we teach.

"Every student can pass the Case Study Examination" is the philosophy which underpins our approach. However, every student is individual and your exam day strategy, tactics and approach must be tailored to you.

The quality of your tutor and the material you can access can be the difference between passing and failing. A good tutor will help develop your own approach, but will also is critical to your success.

We specialise in the Case Study exam and with over 18 years of experience working for ICAEW, writing mock exams and tutoring students, our methods are proven to work with our consistently high pass rates:

July 2020:  94% pass rate

November 2020: 96% pass rate

July 2021: 99% pass rate

November 2021: 98.5% pass rate

Our pass rates include our overseas students who tend to have a lower pass rate in the real exam. Our UK based students have a 100% pass rate across all four sittings.

Our approach is different, we give you the skills and confidence to pass the Case Study exam. We make you understand the business, how it generates profits and cash and we give you the correct style and format to score well in the exam. We also ensure your strategy and approach works.

We have marked the Case Study exam for the ICAEW, been involved in setting the marking keys, writing mock examinations and tutoring students since 2004.

Our method of teaching is to provide students with the correct knowledge and interpretation of the Case Study. With nearly 18 years of experience in marking the live ICAEW Case Study exams, writing mock examinations and tutoring students both in the UK and Overseas, we have a huge amount of experience to interpret the Case Study. We identify the key themes underpinning the Case Study and the likely strategic direction.

You must have the correct technique to give yourself the greatest opportunity to pass. Our course provides you with the tools for you to develop your technique and adapt based on the feedback you will receive.

To learn you must understand where you have performed well and areas you can improve on. We provide you a huge amount of feedback and identify how you ca overcome you weaker areas. Whether this is time management, writing technique, missing Applied Judgement marks, weak recommendations or being unable to generate ideas for Requirement 3. We will identify these issues and assist with your development.

What You Receive

You will receive 7 tuition dates in order to build your knowledge over the course. The course design is structure to allow you to develop the required skill to pass the Case Study Exam and this cannot be achieved quickly or at the last minute.

In addition you will have access to:

• Our Steps To Pass In Case Case Study Book / e-course
• Advance Information pack
• All four mock examinations
• Three mock examinations marked by us with significant feedback
• Access to our forums to discuss with us and students
• Support from a highly experienced Case Study specialist with high industry high pass rates throughout the duration of the course

Key Dates & Sessions

Session 1: Understanding the Case Study Exam - 27th May  2023

• Understanding the assessment criteria
• Developing your knowledge of the marking key
• Typical points gaining credit on the marking key
• Creating a strategy to gain sufficient marks on each element
• Introduction to each requirement

Session 2: Advance Information Session -  10th June 2023

• Full review of the Advance Information
• Understanding the current financial position and trends
• Developing a picture of the expected financial position
• Key financial themes underpinning the business
• Understanding how the business generates profits and cash
• Developing ideas for potential Applied Judgement points for R1
• Issues facing the business and possible R2 scenarios
• Strategic direction and opportunities and developing R3 scenarios

Session 3: Mock Exam 1 - 11th June 2023  

• Full class based walkthrough of Mock 1
• Understanding and correctly interpreting the requirements
• Development of your exam day process - where to spend your time
• Developing correct concepts and ideas for R1
• Developing Appendix 1 suitable for use in all scenarios
• Development of an R1 plan
• Understanding how to construct your R2 appendix
• Understanding how to challenge assumptions
• Development of an R2 plan
• Understanding how to construct your R3 appendix
• Methods you can use to develop R3 Financial, Operational & Strategic points
• Development of the correct technique to answer Ethical & Business Trust points

Mock 1 is self marked and peer marked as it is important for you to understand how the exam is marked as part of really understanding the Case Study Exam. Your marks and your peer's mark is then reviewed by us so that we can arbitrate. This is the same process as the real examination. Mocks 2,3,4 are marked by Pass In Training, with significant feedback

Session 4: Mock 1 Debrief & Mock Exam 2 - 17th June 2023  

• Debrief of Mock 1 write up
• Learnings / technique review ahead of Mock 2
• Development of your time plan / refining ahead of Mock 2
• Requirement 1 - Student planning
• Requirement 1 - Student feedback and development of all potential points to discuss
• Requirement 1 - Determining which points to discuss
• Developing a final Applied Judgement list for R1 to use in future mocks / real exam
• Requirement 2 - Student appendix and planning
• Requirement 2 - Student feedback and development of all potential points to discuss
• Requirement 2 - Determining how to choose which points to discuss and why
• Requirement 3 - Student appendix and planning
• Requirement 3 - Student feedback and development of all potential points to discuss
• Requirement 3 - Determining how to choose which points to discuss and why
• How to write good conclusions, recommendations and executive summary
• How to organise the information you take into the examination

Student mocks will be written up at home and then submitted for full marking review. This is a detailed marking process with on average it taking markers over 2 hours to mark your script with significant comment on your performance.

Session 5: Mock 2 Debrief & Mock 3 - 24th June 2023 

• Debrief of Mock 2
• Learnings / technique changes ahead of Mock 3
• Mock 3 performed solo and to time during the course

The main output from Session 5 will be detailed small group feedbacks during the following week  on the no more than 3 students per group where the Course Director will go through your scripts and finalise your technique and queries ahead of the final mock. The aim of this process is to provide you with your own personalised approach, fitting with the way you think and ensuring any weak areas are mitigated via your overall examination strategy. Our aim is for these sessions to be 1:1 but this depends fully on students availability to be able to take time slots during working hours.

Session 6: Mock 4 - Students to sit their final mock by - 8th July 2023

Depending on the complexity of the Case Study, the 16th July can be used as a further tutoring session with students completing their mock exam 4 the following day.

Session 7: Mock 4 feedback and final preparation for the real exam - 15th   July 2023

• Full debrief on Mock 4
• Recap on the key themes for the business
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Corporate Reporting

The Corporate Reporting exam will enable you to apply technical knowledge, analytical techniques, and professional skills to resolve compliance and business issues that arise in the context of the preparation and evaluation of corporate reports and from providing audit services. The exam is 3.5 hours long with a pass mark of 50%. It contains three questions and is available to sit in July and November. The exam is open book and will permit you to take any written or printed material into the exam.

Exam guidance

We are here to support you throughout your ACA journey to ensure you have everything you need for your upcoming exam, from exam resources to free and confidential wellbeing support from CABA. Ensure you are fully prepared by reading our exam guidance  prior to your exam.

Advance information

The advance information for the Corporate Reporting exam will be available eight weeks prior to the exam. The advance information comprises a document and an 11 month data set. You will be able to access the advance information on this page. To confirm the dates when the advance information will be available please visit ACA dates and deadlines.  

We have developed an advance information walkthrough guide to help you prepare for the introduction of advance information.

Please note only students registered for the relevant exam will be able to access the advance information 11 month data set.

You can also add the advanced information to your ICAEW Bookshelf by visiting the ebookshop and selecting the relevant edition. The digital version will not be added automatically, you must visit the ebookshop for it to be available on your bookshelf.

Get the Advance Information on your ICAEW Bookshelf

The link to the 11 month dataset for the advance information is within the advance information document.

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Exam preparation

The syllabus presents the learning outcomes for each exam and should be read with the relevant technical knowledge grids and, where applicable, the skills development grids.

Data analytics software

If you are sitting the Corporate Reporting exam, we have a range of resources to support you with the data analytics software within the exam. Visit icaew.com/corporatereportingDAS for all the resources, including guidance from the examiners on using the software within your exam.

Practice software

It's important that you get to know the exam software and its various functions before you take an exam. To help, we have created an online only practice exam software.

Visit icaew.com/examsoftware to access the question banks and mocks in the practice exam software.

Corporate Reporting Question Bank Supplement

Corporate Reporting is based on IFRS Accounting Standards, and so we have produced this supplement to support transition from UK GAAP.

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Exams and marks plans

Use past exams in addition to the blank practice software where you can practise answering questions. The marks plans will help you check your answers.

Some past exams are used within our learning materials, they are updated to be in line with the examinable syllabus. The majority will appear in the published question banks, and some may be used in mock exams.

Introduction to the Corporate Reporting exam

Tips for success, preparing to retake the corporate reporting exam.

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