aca case study software

FAR - Full Series

Learn how to ace the aca certificate level exams, financial accounting and reporting (far) , classroom tuition, online tuition.

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!!!

(Case Study resit student who passed first time with us)

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From software start-ups to high-flying airlines and high street banks, 98% of the best global brands rely on ICAEW Chartered Accountants. A career as an ICAEW Chartered Accountant means the opportunity to work in any organisation, in any sector, whatever your ambitions.

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• Continuing Professional Development (CPD)

Continuing Professional Development (CPD) is an integral part of being a successful ICAEW Chartered Accountant.

The ICAEW Chartered Accountant qualification, the ACA, is one of the most advanced learning and professional development programmes available. It is valued around the world in business, practice and the public sector.

ACA for employers

Train the next generation of chartered accountants in your business or organisation. Discover how your organisation can attract, train and retain the best accountancy talent, how to become authorised to offer ACA training and the support and guidance on offer if you are already providing training.

Digital learning materials via BibliU

All ACA, ICAEW CFAB and Level 4 apprenticeship learning materials are now digital only. Read our guide on how to access your learning materials on the ICAEW Bookshelf using the BibliU app or through your browser.

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Take a look at ICAEW training films

Focusing on professional scepticism, ethics and everyday business challenges, our training films are used by firms and companies around the world to support their in-house training and business development teams.

Attract and retain the next generation of accounting and finance professionals with our world-leading accountancy qualifications. Become authorised to offer ACA training and help your business stay ahead.

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Continuing Professional Development (CPD) is an integral part of being a successful ICAEW Chartered Accountant. Find support on ICAEW's CPD requirements and access resources to help your professional development.

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ICAEW Academy’s in-depth leadership development programmes take a holistic approach to combine insightful mentoring or coaching, to exclusive events, peer learning groups and workshops. Catering for those significant transitions in your career, these leadership development programmes are instrumental to achieving your ambitions or fulfilling your succession planning goals.

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Why a career in chartered accountancy?

If you think chartered accountants spend their lives confined to their desks, then think again. They are sitting on the boards of multinational companies, testifying in court and advising governments, as well as supporting charities and businesses from every industry all over the world.

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"how to guides" for aca students.

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Here are some resources you will find useful while you study for the ACA qualification.

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All ACA learning materials are now digital only. Read our guide on how to access your learning materials on the ICAEW Bookshelf via the BibliU app, or through your browser.

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Getting started.

Welcome to ICAEW! We have pulled together a selection of resources to help you get started with your ACA training, including our popular 'How To' series, which offers step-by-step guidance on everything from registering as an ACA student and applying for CPL, to using your online training file.

Credit for prior learning (CPL)

Credit for prior learning or CPL is our term for exemptions. High quality learning and assessment in other relevant qualifications is appropriately recognised by the award of CPL.

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What you need to know in order to apply for the ACA exams.

The ACA qualification has 15 modules over three levels. They are designed to complement the practical experience you will be gaining in the workplace. They will also enable you to gain in-depth knowledge across a broad range of topics in accountancy, finance and business. Here are some useful resources while you study.

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Our resources by country provide access to intelligence on over 170 countries and territories including economic forecasts, guides to doing business and information on the tax climate in each jurisdiction.

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Corporate governance is the system by which companies are directed and controlled. Find out more about corporate governance principles, codes and reports, Board subcommittees, roles and responsibilities and shareholder relations. Corporate governance involves balancing the interests of a company’s many stakeholders, such as shareholders, employees, management, customers, suppliers, financiers and the community. Getting governance right is essential to build public trust in companies.

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View a range of practical resources on UK GAAP, IFRS, UK regulation for company accounts and non-financial reporting. Plus find out more about the ICAEW Corporate Reporting Faculty.

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Sustainability describes a world that does not live by eating into its capital, whether natural, economic or social. Members in practice, in business and private individuals all have a role to play if sustainability goals are to be met. The work being undertaken by ICAEW in this area is to change behaviour to drive sustainable outcomes.

The Tax area has information and guidance on technical and practical tax matters. There are links to events, the latest tax news and the Tax Faculty’s publications, including helpsheets, webinars and Tax representations.

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Information, guidance and networking opportunities on industry sectors, professional specialisms and at various stages throughout your career. Free for ICAEW members and students.

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The accountancy profession is facing change and uncertainty. The ICAEW Faculties can help by providing you with timely and relevant support.

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ICAEW Faculties are 'centres of technical excellence', strongly committed to enhancing your professional development and helping you to meet your CPD requirements every year. They offer exclusive content, events and webinars, customised for your sector - which you should be able to easily record, when the time comes for the completion of your CPD declaration. Our offering isn't exclusive to Institute members. As a faculty member, the same resources are available to you to ensure you stay ahead of the competition.

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We aim to support you wherever in the world you work. Our regional offices and network of volunteers run events and provide access to local accounting updates in major finance centres around the globe.

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Learn about the actions that ICAEW members are taking to ensure that their clients comply with sanctions imposed by different countries and jurisdictions, and read about the support available from ICAEW.

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This series looks at the role the accountancy profession can play in addressing the climate crisis and building a sustainable economy.

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With new requirements on ICAEW members for continuing professional development, we bring together resources to support you through the changes and look at the skills accountants need for the future.

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When Chartered Accountants Save The World

Find out how chartered accountants are helping to tackle some of the most urgent social challenges within the UN Sustainable Development Goals, and explore how the profession could do even more.

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Insights specials

A listing of one-off Insights specials that focus on a particular subject, interviewing the key people, identifying developing trends and examining the underlying issues.

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Our role as a world-leading improvement regulator is to strengthen trust and protect the public. We do this by enabling, evaluating and enforcing the highest standards in the profession. 

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Find out how you can become authorised by ICAEW as a regulated firm. 

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Exam modules

To become an ICAEW Chartered Accountant you must study and pass 15 exam modules focused on different aspects of accountancy, finance and business. Designed to provide you with in-depth knowledge across a broad range of topics, each of the ACA qualification modules are directly relevant to the work that you will do throughout your training. While the modules are split over three levels: Certificate, Professional and Advanced, the modules can be taken in any order, except for the Case Study which must be taken last.

Certificate level

• 1.5 hour computer-based assessment.
• Can be completed at any time at approved test centres.

These modules will introduce you to the fundamentals of accountancy, finance and business.

Most ACA students complete the Certificate Level within the first year of their training agreement.

Read more about the Certificate level

ICAEW Certificate in Finance, Accounting and Business (ICAEW CFAB)

The Certificate level of the ACA also make up an independent qualification, ICAEW Certificate in Finance, Accounting and Business. This can be completed independently of the ACA. 

ICAEW CFAB is a globally-recognised qualification in finance, accounting and business. It is open to everyone and can be studied independently or via a tuition provider.

The six exams can be completed in any order and are assessed via computer-based assessment at a local exam-centres.

ICAEW CFAB can be achieved in 12 months. Upon completion, you will receive your ICAEW CFAB qualification certificate and you can choose to carry on and complete the ACA.

Read more about ICAEW CFAB

ICAEW CFAB is a qualification on its own, but it’s also a stepping stone to the ICAEW Business and Finance Professional (BFP) designation.

BFP provides you with professional status, recognises your achievements and supports you with your development as you progress in your career.

By gaining the designation, and adding the BFP letters to your name, you demonstrate your ability to stay up to date in your profession, and show a strong understanding of ethics and a commitment to professional development.

You can start your journey to BFP and complete the requirements while studying for ICAEW CFAB, or once you complete it.

• Find out more about BFP

Professional level

• 2.5-3 hour paper exam.
• Flexible to fit around your training agreement.
• Can be taken in one of four sittings each year.

The 'Business Planning: Taxation' and 'Business Strategy' modules are more advanced and link to the Advanced Level of the ACA qualification.

Read more about the Professional level

Credit for prior learning

Credit for prior learning (CPL), also known as exemptions, are available for some of the Certificate level and Professional level exam modules. If you have studied a related subject at university, you may be eligible to apply for exemptions for up to eight modules. 

Check our CPL Directory to see if you can apply for credits.

Advanced level

The Corporate Reporting and Strategic Business Management modules have been designed to test your understanding and strategic decision making at a senior level.

You will be presented with complex real-life scenarios, which expand on the Professional Level modules.

The Case Study presents a complex business issue which encourages you to problem solve, identify the ethical implications and provide an effective solution.

It must be completed last, and is aimed to test all of the knowledge gained throughout your studies training.

Read more about the Advanced level

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• Advanced Level

Advanced Level Case Study

The Case Study module covers the following topics:

• requires demonstration of knowledge, skills and practical application from multiple areas of the syllabus
• tests professional skills in the context of a specific business issue
• demands ability to analyse financial and non-financial information
• requires demonstration of professional and ethical judgement
• involves the development of conclusions and recommendations
• relates to how students will be expected to work
• assesses the application of professional ethics

Ensure you order the correct edition of the materials. The 2023 edition is aligned with the syllabus and exams for 2023 only. The 2024 edition is aligned with the syllabus and exams for 2024 only. You risk losing exam marks if you use a different edition.

For more information and resources, please visit icaew.com/examresources .

Available editions:

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The following states have ACA reporting requirements: California, the District of Columbia, Massachusetts, New Jersey, Rhode Island, and Vermont. These states require employers to report their ACA information at the state level.

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• For Camp Professionals
• For Parents & Families

The American Camp Association (ACA)’s Camp Crisis Hotline is a free, confidential, call-in resource for camp and youth development professionals that is available 24 hours a day, 365 days a year.

The Crisis Hotline Team consists of ACA staff members who are trained to listen and offer guiding questions a caller might consider when faced with a crisis or unexpected situation. Our goal for each call is to help the caller identify where in their own policies and procedures they might find a way to address the situation. We also share resources, many of which can be found on the Camp Crisis Hotline web page .

How do we define crisis? We don’t. A crisis is any situation for which a camp professional — regardless of their ACA membership or accreditation status — might want support. From bed bugs to wildfires, difficult parents to camper bullying, we take every call seriously and do our best to provide resources and considerations for next steps. We are not legal experts nor medical personnel, yet many of us are former camp professionals and know from experience how easily a crisis at camp can occur.

Historically, calls to the Crisis Hotline fall into broad categories, and we track the number of calls in these categories over time to give us a sense of emerging issues. With this information we create professional development resources to help camp professionals prepare for and mitigate crisis situations that might be new or particularly challenging.

Categories of calls this year:

• Health and Medical — 28%  (44% of these calls were related to Staff Mental Health)
• Abuse Issues — 28%
• Personnel and Staff Issues — 18%
• Business Operations — 11%
• Camper Behavior Issues — 9%
• Miscellaneous — 4%
• Parent Behavior — 2%
• Infestations — 2%

Health and medical issues returned to the top category of calls in 2023.

This season highlighted how easily incidents outside of camp can greatly impact the camp community. From injury to death to issues at home and LGBTQ+ campers’ and staff members’ need for safe spaces, camps had to find resources to meet everyone’s mental health needs. Camps often called the hotline searching for resources to provide immediate counseling or how to support staff so that the season could continue. We noticed that most issues resulted from camps not having a process to directly connect a staff member with a local or virtual mental health professional.

• Mental health issues in staff

Issues of allegations of sexual abuse at camp and at home were plentiful last summer.

Some of the most challenging hotline calls to discuss are those centered around allegations of abuse. During the 2023 summer season 28 percent of the hotline calls were related to allegations of abuse. A shocking 56 percent were camper-to-camper abuse, around 25 percent concerned suspicions of abuse at home, and the remaining calls included staff-to-camper allegations. This was an essential reminder that we must continue to strive to make camp a safe space, while also understanding that because camp is a safe space, we should be prepared to respond to disclosures of abuse that has occurred outside of camp.

• Camper-to-camper abuse a continued concern
• Camps’ response to abuse that happens outside of camp

Handling staff and human resource challenges

The lack of policies and procedures around a host of staff issues created many challenges for camps. Questions included how to manage situations with minor or volunteer staff, how to manage challenges that arose during staff time off, and how to manage pregnancy among seasonal staff. Now is the time for you to consider your staff policies, reviewing them with an HR professional and identifying your camp’s qualified human resources or legal contact should a unique situation arise in the midst of camp season.

• Minor staff
• Expectations of staff during time off
• Seasonal staff health requirements

Business Operations

We know that business operations are at the core of a healthy camp. When a facility is not working as designed or external groups impact day-to-day operations, campers and staff are all affected. We find that good preparation for any major crisis can keep a camp moving forward. Having a strong crisis communication plan, ensuring all laws and regulations are followed, and having a good relationship with local law and health enforcement are best practices for keeping camp moving during a crisis.

• Essential facilities becoming unavailable
• Lack of mandated registrations or licenses
• Required responses to the media

Call Categories

Take a closer look at the call categories and consider some of the takeaways for your program. Our calls fall into the following general categories:

Health & Medical Issues — 28 percent of calls in 2023

Last summer the health and medical category returned to the top percentage of calls we handled. However, 44 percent of these calls were related to staff mental health.

As the nation continues to grapple with increased need for mental health support, camps are feeling the need to support their staffers even more. Mental health challenges can show up in individual ways — where a staff member may need to seek individual support — or in communal ways, where a camp seeks resources to support a group or all of their staff who may have been impacted by a tragic event.

Various other health issues, mostly related to communicable diseases and possible infestations, presented themselves last summer. It is critical that camps have policies, procedures, and training in place to address a variety of health and medical issues. As always, a health and medical support system should be in place to address these needs as they arise.

Calls in this category included:

• Death of a staff member and seeking mental health resources for all staff
• Camper considering self-harm and parents not taking it seriously
• Clarification on who can administer medication when the health professional is not on site
• International staff testing positive for an infectious disease
• Staff and campers expressing thoughts of death by suicide

Lessons Learned — Health and Medical Issues

Prepare for mental health concerns for staff and campers and have a health/medical support system in place. The number of calls to the Hotline on mental health concerns appears to mirror a societal trend. Camps need to have a mental health support system in place and should add mental health resources and experts to the team and healthcare plan. This plan includes not just your on-site healthcare staff, but the list of contacts you would phone in the event of the unexpected (e.g., mental health professionals, dentists, etc.).

Having a communicable disease plan in place is essential in the event that a minor or serious communicable disease outbreak occurs. Some 2023 callers needed support on how to respond to a variety of communicable diseases. Having a healthcare team and a response plan for common communicable diseases will always make the “what next” decision slightly easier.

Allegations of Abuse — 28 percent of calls in 2023

Sharing the top category for the percentage of calls, allegations of abuse appear to be on the rise, particularly with regard to camper-to-camper abuse. These calls were particularly challenging as callers were trying to determine how much they should investigate, if a situation was a result of bullying or a mistake, if they should call a parent or child protection services first, or even which state child protection service they should contact.

A clear policy on how to handle allegations of abuse, whether they are reported during a camp session or are revealed after a camper goes home, will help guide camp administrators through these highly emotional conversations. Ensuring your staff are trained and understand their responsibilities for recognizing and reporting suspected abuse will create a safer environment for campers. Likewise, working with your local social services agency or law enforcement agencies will ensure that your policies align with local laws and practices.

Calls within this category included:

• Parents wanting information on a camper accused of abusing their child
• Camper refusing to go home due to feeling unsafe
• Staff members and campers sending inappropriate texts/photos to campers
• Reports of camper-to-camper abuse after camp has ended

Lessons Learned — Allegations of Abuse

Attentive, active, and involved staff supervision is the key to keeping campers from harming, bullying, or abusing each other. Allegations of camper-to-camper abuse often happen in those brief moments when staff are not directly engaged with campers — shower time, trips to the restroom, changing for the pool, the time between program and mealtime, just prior to bedtime, etc. It is imperative that your staff be trained to be even more watchful during these vulnerable times. If your camp does not have staff sleeping in the same room with campers, consider what you are doing to ensure there is no inappropriate behavior in the middle of the night.

See something, say something — teach your staff and campers to be ever vigilant and question what they see. It takes just one person to step up and question when they see something not right about the way an adult is interacting with a child. You may be the one who is able to free a child from serial abuse. Always have the best interest of the child in mind.

Staff Issues — 18 percent of calls in 2023

From the first interview until the day a contract ends, it is important that camps have policies and procedures in place so staff understand what their expectations are and camp administrators are aware of the process they will take should issues arise. This category had a range of challenges, which essentially boiled down to having good-quality human resource policies and procedures in place. Many callers sought guidance on managing situations with minor staff, volunteer staff, and staff challenges that came up during time off. Calls within this category included:

• Healthcare staff member smoking at camp
• Staff member disclosing unsafe environment at their home
• Staff dismissal and not the legal responsibility of the camp
• Staff administering medication outside of camp policy
• Staff complaints that there wasn’t good leadership at camp
• Seasonal staff concerned about campers’ safety
• Staff being required to shower with campers

Lessons Learned:

Staff must be clear on expectations about their behavior and interactions with campers in and out of cabins. This should also include expectations outside of camp. Be clear, too, about consequences and actions that will occur if policies are not followed. Be sure to have your attorney review all polices.

Identify an employment attorney to provide you with legal counsel. Identify this resource before you begin your hiring cycle. An attorney with experience in labor laws, contracts, and employment issues that you can contact for help at any time is an invaluable resource for any camp.

Maintain personnel policies that are clear about use of alcohol, drugs, and sexual conduct. Ensure that all staff are trained and understand the policies and the consequences of their actions. This is another document you should have reviewed by your legal counsel.

Rising as a category to be mindful of, camps experienced more situations that affected day-to-day operations last year.

From building fires to complaints that lead to regulators conducting multiday investigations, having communication and contingency plans in place is essential. We know that camp leaders continue to grapple with insurance issues, staff recruitment and retention, staff wages and support, changes to laws and regulations, and managing forest fires, smoke, and other natural occurrences. When a camp has thought through who within their local community can provide various levels of support and who would speak to the media should they show up at a camp’s gate, it becomes a bit more manageable to continue camp operations while successfully managing a crisis. Calls within this category included:

• A camp losing a brand-new building to fire
• A community member questioning whether a camp was licensed and had mandated reporters on site
• A media outlet publishing a story about a camp's gender policies for staff and camper supervision
• Camps seeking general public relations and communication support

Ensure that you have access and know who to contact at your insurance company for property insurance. Know your policy before the season begins. What does it cover? What doesn't it cover? Know your coverage limits, what triggers business interruption insurance, and who to contact if you need assistance. Have a plan for communicating to staff, campers, parents, and key stakeholders.

Develop communication templates in the off-season. Think about the potential communication scenarios you may need to manage. Have templates available that you can plug information into. It is a lot easier to think clearly when you are not in the middle of a situation.

Be clear about your policies and procedures. Gender inclusivity has been a hot topic for some media outlets. Be sure to have templates ready to communicate effectively with your stakeholders.

Know the federal, state, and local laws and regulations for operating your camp. Build relationships with your local regulators. Having a relationship with your local regulators can be helpful if and when issues arise at your camp. From a norovirus outbreak to licensing, local agencies can be very helpful.

Create and maintain a camp culture that prevents and reports potential abuse, and know the reporting laws for your state. Ensure that you have mandated reporters on your team and that everyone is working together to protect children.

Implications for Your Camp — Summer 2023 Case Studies

As you might expect, the calls we receive rarely fit neatly into one category. Each crisis is unique, and it is in this uniqueness that we find the most opportunity for learning and preparedness. The crisis scenarios we share herein represent what we consider emerging trends based on the number of calls with similar themes we received this past year, and in some cases, the last several years. Each shared scenario includes questions you might ask during staff training and questions you might consider when reviewing your camp’s policies and risk-management plans.

While each case is based on actual calls we received to the Crisis Hotline last year, they have been adjusted to maintain the confidentiality of the callers and their situations. You’ll also notice that we do not provide the after story. That is in part circumstantial — we do not often hear how the story ends — and partly intentional. Each case is meant to prompt critical examination of your own policies and practices rather than to suggest that every camp can follow the same steps and reach the same outcome.

• Case Study 1
• Case Study 2
• Case Study 3
• Case Study 4
• Case Study 5

Wrapping Up: Preparing for Crisis at Your Camp

Camp is a place full of the unexpected, and as these case studies illustrate, the unexpected can include situations that are difficult and frightening. We hear hundreds of stories from camp professionals each year about the crises they face — and no crisis is too big or too small to justify a call to the ACA Camp Crisis Hotline. Some situations might be preventable through regular and systematic emergency action planning; others simply are not. But all are important opportunities for learning, both at your camp and as a community of camp professionals.

We hope the cases and prompts covered here serve as a starting point for dialogue and critical examination of your policies, practices, and staff training.

A few things to remember about the ACA Camp Crisis Hotline:

• It is available to any camp professional experiencing what they feel is a crisis, regardless of ACA membership or accreditation status.
• It is free and confidential, available around the clock, 365 days a year.
• It is staffed by ACA staff members with experience working at camp but who are not legal or medical experts.
• Our most shared resources are available at ACAcamps.org/resource-library/camp-crisis-hotline.

Call us at 800-573-9019.

Crisis Hotline Recommendations for Emergency Preparedness

While each case is unique, we find ourselves asking callers to the Crisis Hotline a similar set of questions. The following recommendations are based on these questions, and while they will not prevent a crisis, they are things you’ll want in your tool kit should you face an unexpected crisis at camp.

• Develop a working relationship with your insurance company and representative. Review their resources so you know what they can and can’t do. Know and understand the limits and coverages afforded your camp by your various insurance policies.
• Ensure access to legal counsel. Consider it an investment. If finances are an issue for retaining legal counsel year round, consider alternative means of accessing such counsel (e.g., compiling a list and reaching out to local law schools, members of camp or agency board of directors, camper parents/families, alumni, other nearby camps, community legal aid clinics, your insurance company, etc.)
• Ensure access to mental health professionals. Develop relationships with and a network of mental health professionals, including social workers, counselors, therapists, family counselors, or other professionals who are available and willing to be both on site and on call to help with camper and staff mental, emotional, spiritual, or relationship issues and needs.
• Develop a thorough crisis communication plan. In the event of a serious accident, incident, injury, or infestation, an excellent communications plan is critical. The well-prepared camp has considered and prepared their key messages for a variety of audiences (parents, media, staff, board, etc.) and a variety of possible scenarios common to camp. When possible, camps should consider employing an experienced public relations professional or securing access to such a professional should the need arise.
• Review your supervision policies and procedures. Attentive, active, and involved staff supervision is the key to keeping campers from harming each other. Well-enforced and intentional supervision policies are critical in decreasing camper behavior issues. Camps must ensure that their procedures and staff training are designed not only to protect the safety of campers, but also to identify situations where campers could be tempted to behave inappropriately.

Camp Crisis Hotline

The Crisis Hotline is a 24 hour a day service to all ACA camps in crisis and provides callers the opportunity

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Staff and camper codes of conduct: a powerful defense against abuse, aca camp crisis hotline annual review 2022, lessons learned from aca's crisis hotline in 2021, aca and redwoods group working together to bring safety training to camps.

Jag's Journey

Sharing my life experiences including the Associate Chartered Accountant (ACA) qualification

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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From software start-ups to high-flying airlines and high street banks, 98% of the best global brands rely on ICAEW Chartered Accountants. A career as an ICAEW Chartered Accountant means the opportunity to work in any organisation, in any sector, whatever your ambitions.

Everything you need to know about ICAEW annual membership fees, community and faculty subscriptions, eligibility for reduced rates and details of how you can pay.

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Welcome to the ICAEW members area: your portal to members'-only content, offers, discounts, regulations and membership information.

• Continuing Professional Development (CPD)

Continuing Professional Development (CPD) is an integral part of being a successful ICAEW Chartered Accountant.

The ICAEW Chartered Accountant qualification, the ACA, is one of the most advanced learning and professional development programmes available. It is valued around the world in business, practice and the public sector.

ACA for employers

Train the next generation of chartered accountants in your business or organisation. Discover how your organisation can attract, train and retain the best accountancy talent, how to become authorised to offer ACA training and the support and guidance on offer if you are already providing training.

Digital learning materials via BibliU

All ACA, ICAEW CFAB and Level 4 apprenticeship learning materials are now digital only. Read our guide on how to access your learning materials on the ICAEW Bookshelf using the BibliU app or through your browser.

• Find out more

Take a look at ICAEW training films

Focusing on professional scepticism, ethics and everyday business challenges, our training films are used by firms and companies around the world to support their in-house training and business development teams.

Attract and retain the next generation of accounting and finance professionals with our world-leading accountancy qualifications. Become authorised to offer ACA training and help your business stay ahead.

CPD guidance and help

Continuing Professional Development (CPD) is an integral part of being a successful ICAEW Chartered Accountant. Find support on ICAEW's CPD requirements and access resources to help your professional development.

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ICAEW Academy’s in-depth leadership development programmes take a holistic approach to combine insightful mentoring or coaching, to exclusive events, peer learning groups and workshops. Catering for those significant transitions in your career, these leadership development programmes are instrumental to achieving your ambitions or fulfilling your succession planning goals.

Specialist Finance Qualifications & Programmes

Whatever future path you choose, ICAEW will support the development and acceleration of your career at each stage to enhance your career.

Why a career in chartered accountancy?

If you think chartered accountants spend their lives confined to their desks, then think again. They are sitting on the boards of multinational companies, testifying in court and advising governments, as well as supporting charities and businesses from every industry all over the world.

• Why chartered accountancy?

Search for qualified ACA jobs

Matching highly skilled ICAEW members with attractive organisations seeking talented accountancy and finance professionals.

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Helping skilled and in-demand chartered accountants give back and strengthen not-for-profit sector with currently over 2,300 organisations posting a variety of volunteering roles with ICAEW.

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From as little as £495, access to a pool of highly qualified and ambitious ACA qualified members with searchable CVs.

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Start your ACA training with ICAEW. Find out why a career in chartered accountancy could be for you and how to become a chartered accountant.

Qualified ACA careers

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While you pursue the most interesting and rewarding opportunities at every stage of your career, we’re here to offer you support whatever stage you are or wherever you are in the world and in whichever sector you have chosen to work.

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"how to guides" for aca students.

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Here are some resources you will find useful while you study for the ACA qualification.

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Digital learning materials

All ACA learning materials are now digital only. Read our guide on how to access your learning materials on the ICAEW Bookshelf via the BibliU app, or through your browser.

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Once you are registered as an ACA student, you'll be able to access your training file to log your progress throughout ACA training.

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Getting started.

Welcome to ICAEW! We have pulled together a selection of resources to help you get started with your ACA training, including our popular 'How To' series, which offers step-by-step guidance on everything from registering as an ACA student and applying for CPL, to using your online training file.

Credit for prior learning (CPL)

Credit for prior learning or CPL is our term for exemptions. High quality learning and assessment in other relevant qualifications is appropriately recognised by the award of CPL.

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What you need to know in order to apply for the ACA exams.

The ACA qualification has 15 modules over three levels. They are designed to complement the practical experience you will be gaining in the workplace. They will also enable you to gain in-depth knowledge across a broad range of topics in accountancy, finance and business. Here are some useful resources while you study.

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You will receive your results for all Certificate Level exams, the day after you take the exam and usually five weeks after a Professional and Advanced Level exam session has taken place. Access your latest and archived exam results here.

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Putting your theory work into practice is essential to complete your ACA training.

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We are here to support you throughout your ACA journey. We have a range of resources and services on offer for you to unwrap, from exam resources, to student events and discount cards. Make sure you take advantage of the wealth of exclusive benefits available to you, all year round.

• Applying for membership

The ACA will open doors to limitless opportunities in all areas of accountancy, business and finance anywhere in the world. ICAEW Chartered Accountants work at the highest levels as finance directors, CEOs and partners of some of the world’s largest organisations.

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Do you have a question about the ACA training? Then look no further. Here, you can find answers to frequently asked questions relating to the ACA qualification and training. Find out more about each of the integrated components of the ACA, as well as more information on the syllabus, your training agreement, ICAEW’s rules and regulations and much more.

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Guidance and resources to help members comply with their legal and professional responsibilities around AML.

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ICAEW Technical Releases are a source of good practice guidance on technical and practice issues relevant to ICAEW Chartered Accountants and other finance professionals.

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• Thought leadership

ICAEW's Thought Leadership reports provide clarity and insight on the current and future challenges to the accountancy profession. Our charitable trusts also provide funding for academic research into accountancy.

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Practical, technical and ethical guidance highlighting the most important issues for members, whether in practice or in business.

• ICAEW Technical Advisory Services helpsheets

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In partnership with Bloomsbury Professional, ICAEW have provided eligible firms with free access to Bloomsbury’s comprehensive online library of around 80 titles from leading tax and accounting subject matter experts.

• Bloomsbury Accounting and Tax Service

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Our resources by country provide access to intelligence on over 170 countries and territories including economic forecasts, guides to doing business and information on the tax climate in each jurisdiction.

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Thought leadership, technical resources and professional guidance to support the professional development of members working in specific industries and sectors.

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The audit, assurance and internal audit area has information and guidance on technical and practical matters in relation to these three areas of practice. There are links to events, publications, technical help and audit representations.

The most up-to-date thought leadership, insights, technical resources and professional guidance to support ICAEW members working in and with industry with their professional development.

• Corporate Finance

Companies, advisers and investors making decisions about creating, developing and acquiring businesses – and the wide range of advisory careers that require this specialist professional expertise.

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Corporate governance is the system by which companies are directed and controlled. Find out more about corporate governance principles, codes and reports, Board subcommittees, roles and responsibilities and shareholder relations. Corporate governance involves balancing the interests of a company’s many stakeholders, such as shareholders, employees, management, customers, suppliers, financiers and the community. Getting governance right is essential to build public trust in companies.

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View a range of practical resources on UK GAAP, IFRS, UK regulation for company accounts and non-financial reporting. Plus find out more about the ICAEW Corporate Reporting Faculty.

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View articles and resources on the financial services sector.

• Practice resources

For ICAEW's members in practice, this area brings together the most up-to-date thought leadership, technical resources and professional guidance to help you in your professional life.

Public Sector

Many ICAEW members work in or with the public sector to deliver public priorities and strong public finances. ICAEW acts in the public interest to support strong financial leadership and better financial management across the public sector – featuring transparency, accountability, governance and ethics – to ensure that public money is spent wisely and that public finances are sustainable.

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Sustainability describes a world that does not live by eating into its capital, whether natural, economic or social. Members in practice, in business and private individuals all have a role to play if sustainability goals are to be met. The work being undertaken by ICAEW in this area is to change behaviour to drive sustainable outcomes.

The Tax area has information and guidance on technical and practical tax matters. There are links to events, the latest tax news and the Tax Faculty’s publications, including helpsheets, webinars and Tax representations.

Keep up-to-date with tech issues and developments, including artificial intelligence (AI), blockchain, big data, and cyber security.

Trust & Ethics

Guidance and resources on key issues, including economic crime, business law, better regulation and ethics. Read through ICAEW’s Code of Ethics and supporting information.

Communities

ICAEW Communities

Information, guidance and networking opportunities on industry sectors, professional specialisms and at various stages throughout your career. Free for ICAEW members and students.

• Discover a new community

ICAEW Faculties

The accountancy profession is facing change and uncertainty. The ICAEW Faculties can help by providing you with timely and relevant support.

• Choose to join any of the faculties

UK groups and societies

We have teams on the ground in: East of England, the Midlands, London and South East, Northern, South West, Yorkshire and Humberside, Wales and Scotland.

• Access your UK region

Worldwide support and services

Support and services we offer our members in Africa, America, Canada, the Caribbean, Europe, Greater China, the Middle East, Oceania and South East Asia.

• Discover our services

ICAEW Faculties are 'centres of technical excellence', strongly committed to enhancing your professional development and helping you to meet your CPD requirements every year. They offer exclusive content, events and webinars, customised for your sector - which you should be able to easily record, when the time comes for the completion of your CPD declaration. Our offering isn't exclusive to Institute members. As a faculty member, the same resources are available to you to ensure you stay ahead of the competition.

Communities by industry / sector

Communities by life stage and workplace, communities by professional specialism, local groups and societies.

We aim to support you wherever in the world you work. Our regional offices and network of volunteers run events and provide access to local accounting updates in major finance centres around the globe.

• Ukraine crisis: central resource hub

Learn about the actions that ICAEW members are taking to ensure that their clients comply with sanctions imposed by different countries and jurisdictions, and read about the support available from ICAEW.

Insights pulls together the best opinion, analysis, interviews, videos and podcasts on the key issues affecting accountancy and business.

• See the latest insights
• Making COP count

This series looks at the role the accountancy profession can play in addressing the climate crisis and building a sustainable economy.

• Read more on COP28

Professional development and skills

With new requirements on ICAEW members for continuing professional development, we bring together resources to support you through the changes and look at the skills accountants need for the future.

• Visit the hub

When Chartered Accountants Save The World

Find out how chartered accountants are helping to tackle some of the most urgent social challenges within the UN Sustainable Development Goals, and explore how the profession could do even more.

• Read our major series

Insights specials

A listing of one-off Insights specials that focus on a particular subject, interviewing the key people, identifying developing trends and examining the underlying issues.

Top podcasts

Insights by topic.

ICAEW Regulation

• Regulatory News

View the latest regulatory updates and guidance and subscribe to our monthly newsletter, Regulatory & Conduct News.

• Regulatory Consultations

Strengthening trust in the profession

Our role as a world-leading improvement regulator is to strengthen trust and protect the public. We do this by enabling, evaluating and enforcing the highest standards in the profession. 

Regulatory applications

Find out how you can become authorised by ICAEW as a regulated firm. 

ICAEW codes and regulations

Professional conduct and complaints, statutory regulated services overseen by icaew, regulations for icaew practice members and firms, additional guidance and support, popular search results.

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Online Practice Software

Information for tuition providers on the case study exams from 2023, presentation of appendix for requirement 1 in the case study, useful links, key resources, partner in learning exam resources.

The only exclusive Case Study resource for Partners in Learning is the notes from past workshops from the annual tutor conferences.

To improve the student experience of accessing the practice software, we have allocated access to the online practice software to all students sitting in July. This is opposed to having them download the practice software and accessing it offline. Students who are already using the online practice software are free to continue using this for question practice.

To access the two Case Study walkthroughs, students should use the  online practice software . The student’s username is the letter Q + ICAEW student number ie Q1234567. The password is qb2022.

Please continue to refer to our production schedules  for expected releases.

From July 2023, some changes are being introduced to the Case Study in order to improve the transparency of the marking process:

• View the changes to the marking key

The below note clarifies the presentation of appendices for Requirement 1 in the Case Study, in light of the introduction of computer-based exams for the July 2019 session.

• View the clarification
• Tutor conference workshop slides and notes
• Student ACA exam resources
• Ethics learning and assessment programme
• Key Partners in Learning contacts

Qayam Abdul

For enquiries about becoming a Partner in Learning as a tuition provider, please contact:

• 01908 248 354
• [email protected]

Students exam resources

See what your students have access to. Access the Case Study syllabus, skills development grid, errata, past exam papers and mark plans, past illustrative scripts and advance information, and Vital articles.

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