Learning at ICAS
Discover the details of our approach and the benefits to you and your students.
Our CA syllabus is future-fit and keeps pace with advances in technology, data and sustainability.
Here we outline the benefits of our learning approach to you and your students. You’ll also find more detail of how it works in practice, including our updated three-year terms plan, our learning and assessment schedules, and what it all means for each level of the syllabus.
Some of the features and benefits of our approach
Digital courses that keep students engaged
Students’ self-study days are centred around our virtual learning platform, Advantage. The state-of-the-art learning material in Advantage has been built following the very best in digital pedagogy. The interactive courses use a variety of formats, such as video and interactive flashcards, designed to keep students engaged as they learn. Each module is broken down into bite-sized lessons, making it easier for students to stay focused and motivated. We also follow the latest guidance to ensure accessibility for all learner types.
Checkers, formative tests and quizzes to embed learning
Our courses include checkers, formative tests and quizzes to reinforce and embed learning as students’ progress. These tools also help to highlight areas which students might need to return to and recap, ensuring they’re on track and fully prepared for their assessment. (Any Knowledge students with exemptions will be given access to all the Knowledge digital course content.)
Authentic assessment experience
The assessment method for some courses includes coursework. This provides students with a direct practical link to the topics covered in the syllabus and an authentic, workplace-applicable experience. The inclusion of coursework also lessens the reliance on final assessments and improves student wellbeing by relieving some of the pressure traditionally faced.
Extra support with pre-assessment drop-ins
Most core courses include a pre-assessment online drop-in session. These sessions give students an opportunity to put any last-minute questions to tutors and help ease concerns ahead of the assessment.
Tutor touchpoints – course workshops
Tutor touchpoints have been embedded throughout the syllabus to increase student engagement and provide key face-to-face connection. These include live workshops, which are offered in-centre or online depending on preference. Designed to complement our digital course material, these interactive sessions take an active learning approach. Students must cover the topics before attending the workshop so the valuable tutor time can be used to deepen understanding through discussions, practice scenarios and case studies. (These workshops are not available to students following a digital-only route.)
Tutor touchpoints – course discussions
Another key touchpoint is the course discussions in Advantage. These online forums allow students to put syllabus or technical questions directly to tutors at any time and ensures they’re fully supported on their self-study days.
A strong link between theory and workplace
The syllabus provides a strong link between everything students cover in theory through the course material and the day-to-day workplace experience that’s recorded in their logbook. This approach helps embed the theory and leads to more-engaged employees. In addition, our logbook competencies are carefully aligned with the specific technical skills that students will need for their career as a CA and to the key enabling skills demanded by the modern workplace.
The details of our new approach
Rolling three-year terms plan
Our syllabus is structured across a rolling three-year terms plan.
For Knowledge and Skills there are four terms per calendar year and each term is 12 weeks long. From 2026the Integration level will have three terms per calendar year, and each Integration term is 15 weeks per term.
With our three-year terms plan, you have a long view of your students’ learning journey and the certainty to plan. You also have control over your students’ progress through the qualification, you can choose when they’re in the office, focused on work and clients, and when they’re given leave to study.
Detailed learning and assessment schedules
At term level, all courses and assessments follow a schedule that’s designed to enhance the learner journey and provide the certainty to plan. Some of the features of this schedule include holding workshops, mock and final summative assessments on set days and set weeks each term, and the addition of a ‘consolidation week’ at the Knowledge level.
Below you’ll find further explanation of what our new approach and our new schedules mean for each syllabus level.
The Knowledge level - the details
Expected days out of the office
Students at the Knowledge level (with no exemptions) are expected to be out of the office for 47.5 days, including assessments.
The split between Knowledge courses will be as follows:
Course | Total days |
---|---|
Assurance | 8.5 |
Business Management and Finance | 11.5 |
Reporting and Performance 1 | 11.5 |
Taxation | 11.5 |
Business Law | 4.5 |
Total | 47.5 |
Study leave guidance (from Term 2 2025 onwards)
Study leave is the minimum time that we recommend employers give to their students to work through the course content, prepare for and complete mock and final assessments.
Although we suggest the below as a minimum, the total study leave given is at your discretion as the employer. Students will need to supplement any study leave they are given with time in their evenings and weekends.
Below you’ll find guidance on how much study leave should be given and when.
Reporting and Performance 1
How much study leave does ICAS recommend is given? | Is this a fixed date or can the employer decide? | When should the recommended study leave be given? |
2 days before Workshop 1* | Flexible | Before Tuesday of Week 2 |
1 day for Workshop 1* | Fixed | Tuesday of Week 2 |
2 days before Workshop 2* | Flexible | Before Tuesday of Week 4 |
1 day for Workshop 2* | Fixed | Tuesday of Week 4 |
2 days before Workshop 3* | Flexible | Before Tuesday of Week 6 |
1 day for Workshop 3* | Fixed | Tuesday of Week 6 |
1 day before the mock assessment | Flexible | Before Tuesday of Week 9 |
0.5 day for the mock assessment | Fixed | Tuesday of Week 9 |
0.5 days before the final assessment | Flexible | Before Tuesday of Week 11 |
0.5 days for final assessment | Fixed | Tuesday of Week 11 |
Assurance
How much study leave does ICAS recommend is given? | Is this a fixed date or can the employer decide? | When should the recommended study leave be given? |
5.5 days before Workshop 1 | Flexible | Before Tuesday of Week 8 |
1 day for Workshop 1* | Fixed | Tuesday of Week 8 |
1 day before the mock | Flexible | Before Tuesday of Week 9 |
0.5 days for the mock assessment | Fixed | Tuesday of Week 9 |
0.5 days for final assessment | Fixed | Tuesday of Week 11 |
Taxation
How much study leave does ICAS recommend is given? | Is this a fixed date or can the employer decide? | When should the recommended study leave be given? |
2 days before Workshop 1* | Flexible | Before Friday of Week 2 |
1 day for Workshop 1* | Fixed | Friday of Week 2 |
3 days before Workshop 2* | Flexible | Before Friday of Week 6 |
1 day for Workshop 2* | Fixed | Friday of Week 6 |
2 days before Workshop 3* | Flexible | Before Thursday of Week 8 |
1 day for Workshop 3* | Fixed | Thursday of Week 8 |
0.5 day for the mock assessment | Fixed | Wednesday of Week 9 |
0.5 days before the final assessment | Flexible | Before Wednesday of Week 11 |
0.5 days for final assessment | Fixed | Wednesday of Week 11 |
Business Management and Finance
How much study leave does ICAS recommend is given? | Is this a fixed date or can the employer decide? | When should the recommended study leave be given? |
3 days before Workshop 1* | Flexible | Before Wednesday of Week 4 |
1 day for Workshop 1* | Fixed | Wednesday of Week 4 |
4 days before Workshop 2* | Flexible | Before Wednesday of Week 8 |
1 day for Workshop 2* | Fixed | Wednesday of Week 8 |
1.5 days before the mock assessment | Flexible | Before Wednesday of Week 9 |
0.5 days for the mock assessment | Fixed | Wednesday of Week 9 |
0.5 days for final assessment | Fixed | Wednesday of Week 11 |
Business Law
How much study leave does ICAS recommend is given? | Is this a fixed date or can the employer decide? | When should the recommended study leave be given? |
3 days for Advantage study | Flexible | Before Thursday of Week 9 |
1 day for mock assessment | Fixed | Thursday of Week 9 |
0.5 days for final assessment | Fixed | Thursday of Week 11 |
* If students are not attending workshops, they won’t need any workshop-related leave.
Expected study hours
The Knowledge level of the syllabus equates to 60 SCQF credit points and 600 total study hours.
Choose your own route
In addition to our traditional, level-by-level routes through the Knowledge and Skills levels, our approach has the 'structured flexibility' to choose different routes through the qualification.
For example, students in your tax team could follow our taxation learning route, allowing them to be fully up to speed in tax earlier, before they tackle the remainder of the syllabus.
View examples of alternative routes
Our recommended course route
Most employers choose for their students to complete all five Knowledge-level courses together in the first available term.
In certain circumstances, particularly for students following our school-leaver route, you may wish to select routes through the syllabus according to students’ experience and prior learning.
If you’d like help selecting specific routes that best support your students, please get in touch with your usual ICAS contact.
Knowledge prerequisites
Reporting and Performance 1 is a prerequisite for all courses (except Business Law) and must be completed alongside or in advance of any other courses, including Knowledge-levels courses.
Students must also complete the Fundamentals onboarding course, including the Ethics module and assessment, on Advantage prior to beginning their studies.
Learn more about the prerequisites required for Skills and Integration.
Fixed term weeks for workshops
Our workshops take an interactive-learning approach that’s designed to help deepen students’ pre-existing understanding. Students are required to cover specific course content before attending each workshop. The workshops can be attended in-centre or online, depending on preference. However, at the Knowledge level, workshops during terms 1 and 3 of each year are only offered online.
To assist you and your students’ planning, these workshops are held in fixed weeks each term, as detailed below:
Course workshop | Day | Fixed week(s) |
---|---|---|
Assurance | Tuesday | 8 |
Business Management and Finance | Wednesday | 4, 8 |
Reporting and Performance 1 | Tuesday | 2, 4, 6 |
Taxation | Friday (Workshop 1 and 2) Thursday (Workshop 3) | 2, 6, 8 |
Business Law | N/A | N/A |
(Note, these workshops are not available for students following the digital-only route.)
Fixed weeks for mocks, consolidation weeks and final summative assessments
All Knowledge-level mock assessments, the assessment consolidation week, and final summative assessments are held in fixed weeks each term.
Mock assessments take place in week 9 of each term.
The ‘consolidation week’ is week 10 of each term. The week provides students with valuable breathing space prior to assessment and helps to improve assessment outcomes. During the week, students are expected to be in the office as normal (if required by their employer). They’ll also need to spend approximately 25 hours as part of their evenings practicing assessment-standard questions and consolidating everything they’ve learned throughout the term.
Final summative assessments take place in week 11 of each term. Students can attend a pre-assessment drop-in session in the same week. The session gives them an opportunity to put any last-minute questions to their tutors and help ease concerns ahead of the assessment.
Knowledge-level event | Fixed week |
---|---|
Mock assessment | 9 |
Consolidation week | 10 |
Pre-assessment drop-in | 11 |
Final summative assessment | 11 |
The Skills level - the details
Expected days out of the office
Students at the Skills level are expected to be out of the office for 44 days, including assessments.
Students enrolled on the Advanced Tax elective are required to spend an additional day and a half out of the office.
The split between Skills courses is as follows:
Course | Total days |
---|---|
Reporting and Performance 2 | 10 |
Advanced Reporting and Performance | 8 |
Advanced Assurance | 10 |
Corporate Finance and Modelling | 10 |
Data, Risk and Technology | 3 |
Advanced Tax elective | 4.5 |
Other electives | 3 |
Total | 44 (45.5 for those studying Advanced Tax) |
Study leave guidance (from Term 2 2025 onwards)
Study leave is the minimum time that we recommend employers give to their students to work through the course content, prepare for and complete mock and final assessments.
Although we suggest the below as a minimum, the total study leave given is at your discretion as the employer. Students will need to supplement any study leave they are given with time in their evenings and weekends.
Below you’ll find guidance on how much study leave should be given and when.
Reporting and Performance 2
How much study leave should be given? | Is this a fixed date or can the employer decide? | When should the study leave be given? |
1 day for workshop 1* | Fixed | Monday of week 2 |
1 day before workshop 2* | Flexible | Before Monday of week 3 |
1 day for workshop 2* | Fixed | Monday of week 3 |
1 day before workshop 3* | Flexible | Before Monday of week 6 |
1 day for workshop 3* | Fixed | Monday of week 6 |
1 day before workshop 4* | Flexible | Before Monday of week 7 |
1 day for workshop 4* | Fixed | Monday of week 7 |
1 day for the mock assessment | Fixed | Wednesday of week 7 |
1 day for workshop 5*
| Fixed | Friday of week 7 |
1 day for the final assessment | Fixed | Tuesday of week 9 |
Advanced Assurance
How much study leave should be given? | Is this a fixed date or can the employer decide? | When should the study leave be given? |
1 day before workshop 1* | Flexible | Before Thursday of week 2 |
1 day for workshop 1* | Fixed | Thursday of week 2 |
1 day before workshop 2* | Flexible | Before Thursday of week 3 |
1 day for workshop 2* | Fixed | Thursday of week 3 |
1 day before workshop 3* | Flexible | Before Thursday of week 6 |
1 day for workshop 3* | Fixed | Thursday of week 6 |
1 day before workshop 4* | Flexible | Before Thursday of week 7 |
1 day for workshop 4* | Fixed | Thursday of week 7 |
1 day for the mock assessment | Fixed | Tuesday of week 8 |
1 day for the final assessment | Fixed | Tuesday of week 10 |
Advanced Reporting and Performance
How much study leave should be given? | Is this a fixed date or can the employer decide? | When should the study leave be given? |
1 day before workshop 1* | Flexible | Before Wednesday of week 2 |
1 day for workshop 1* | Fixed | Wednesday of week 2 |
1 day before workshop 2* | Flexible | Before Wednesday of week 6 |
1 day for workshop 2* | Fixed | Wednesday of week 6 |
1 day before workshop 3* | Flexible | Before Wednesday of week 7 |
1 day for workshop 3* | Fixed | Wednesday of week 7 |
1 day for the mock assessment | Fixed | Thursday of week 8 |
1 day for the final assessment | Fixed | Thursday of week 10 |
Corporate Modelling and Finance
How much study leave should be given? | Is this a fixed date or can the employer decide? | When should the study leave be given? |
1 day before workshop 1* | Flexible | Before Tuesday of week 1 |
1 day for workshop 1* | Fixed | Tuesday of week 1 |
1 day before workshop 2* | Flexible | Before Tuesday of week 3 |
1 day for workshop 2* | Fixed | Tuesday of week 3 |
1 day before workshop 3* | Flexible | Before Thursday of week 4 |
1 day for workshop 3* | Fixed | Thursday of week 4 |
1 day before workshop 4* | Flexible | Before Tuesday of week 7 |
1 day for workshop 4* | Fixed | Tuesday of week 7 |
1 day for the mock assessment | Fixed | Wednesday of week 8 |
1 day for the final assessment | Fixed | Wednesday of week 10 |
Data, Risk and Technology
How much study leave should be given? | Is this a fixed date or can the employer decide? | When should the study leave be given? |
3 days for Advantage study | Flexible | Before Monday of Week 8 |
Advanced Tax elective
How much study leave should be given? | Is this a fixed date or can the employer decide? | When should the study leave be given? |
1 day for workshop 1* | Fixed | Friday of week 1 |
1 day for workshop 2* | Fixed | Friday of week 3 |
1 day for workshop 3* | Fixed | Thursday of week 7 |
0.5 day for the mock assessment | Fixed | Monday of week 8 |
1 day for the final assessment | Fixed | Monday of week 10 |
Other electives
How much study leave should be given? | Is this a fixed date or can the employer decide? | When should the study leave be given? |
3 days for Advantage study | Flexible | Before Friday of week 7 |
* If students are not attending workshops, they won’t need any workshop-related leave.
If you’d like to give your students enhanced study leave, please discuss with your usual ICAS contact.
Expected study hours
The Skills level of the syllabus equates to 75 SCQF credit points, and a total of 750 study hours.
Our recommended course pairings
We recommend that students sit a maximum of two Skills courses per term.
However, to help limit the total number of learning hours in a single term, we advise against pairing any of the 15-credit courses (see table below).
Our recommended per-term course pairings are:
- Reporting and Performance 2 + Data, Risk and Technology
- Corporate Finance and Modelling + Elective
- Advanced Assurance + Advanced Reporting and Performance
The credit levels and lengths of the Skills courses are:
Course | Credits | Course length |
---|---|---|
Reporting and Performance 2 | 10 | 100 hours |
Advanced Reporting and Performance | 10 | 100 hours |
Advanced Assurance | 15 | 150 hours |
Corporate Finance and Modelling | 15 | 150 hours |
Data, Risk and Technology | 15 | 150 hours |
Elective | 10 | 100 hours |
Total | 75 | 750 hours |
Skills prerequisites
Specific courses are prerequisites for certain Skills-level courses and must be completed and passed beforehand, as outlined below:
- Reporting and Performance 1 is a prerequisite for all Skills-level courses.
- Reporting and Performance 2 is a prerequisite for Advanced Reporting and Performance. (Our workshops have been designed to allow any combination of courses, with the exception of Reporting and Performance 2 and Advanced Reporting and Performance.)
- Assurance is a prerequisite for the Skills-level course Advanced Assurance.
- Reporting and Performance 2 is a prerequisite for the Skills-level course Advanced Reporting and Performance.
- Business Management and Finance is a prerequisite for the Skills-level course Corporate Finance and Modelling.
- Taxation is a prerequisite for the Skills-level elective Advanced Taxation.
- Reporting and Performance 1, Reporting and Performance 2 and Business Management and Finance are all prerequisites for Skills-level elective Sustainability for Accountants.
Learn more about the prerequisites required for Integration.
Fixed days and fixed term weeks for workshops
As noted above, our workshops take an interactive-learning approach that’s designed to help deepen students’ pre-existing understanding. Students are therefore required to have covered specific course content before attending each workshop.
The workshops can be attended in-centre or online, depending on preference. However, at the Skills level, workshops during term 1 of each year are only offered online.
To assist you and your students’ planning, these workshops are held on fixed days of the week and in fixed weeks each term, as detailed below:
Course workshop | Fixed day | Fixed week(s) |
---|---|---|
Reporting and Performance 2 | Monday | 2, 3, 6, 7 |
Advanced Reporting and Performance | Wednesday | 2, 6, 7 |
Advanced Assurance | Thursday | 2, 3, 6, 7 |
Corporate Finance and Modelling | Tuesday (week 1, 3 and 7) Thursday (week 4) | 1, 3, 4, 7 |
Data, Risk and Technology | N/A | N/A |
Advanced Tax elective | Friday (week 1 and 3) Thursday (week 7) | 1, 3, 7 |
Other electives | N/A | N/A |
(Please note, these workshops are not available for students following a digital-only route.)
Fixed weeks for mock and final summative assessments
The mock and final summative assessments for specific Skills courses are held in the same week of each term (as detailed in the table below). Students should note that the full course content is potentially examinable in each mock assessment.
Our pre-assessment drop-in sessions are also held in fixed weeks. The sessions give them an opportunity to put any last-minute questions to their tutors and help ease concerns ahead of the assessment.
Fixed week(s) | |||||
---|---|---|---|---|---|
Course | Course-work release | Course-work submit | Mock | Drop-in session | Final asses-sment |
Reporting and Performance 2 | - | - | 7 | 9 | 9 |
Advanced Assurance | - | - | 8 | 9 | 10 |
Advanced Reporting and Performance | - | - | 8 | 9 | 10 |
Corporate Finance and Modelling | 5 | 7* | 8 | 9 | 10 |
Data, Risk and Technology | 7 & 8 | 8 & 9 | - | - | - |
Advanced Tax | - | - | 8 | 9 | 10 |
Data Analytics and Insights | 7 | 9 | - | - | - |
Sustainability for Accountants | 7 | 9 | - | - | - |
Innovation for Growth and Transformation | 7 | 9 | - | - | - |
The Integration level - the details
The Integration level combines large portions of face-to-face delivery with fewer elements of digital course content.
There is an emphasis on group work and peer-to-peer learning while students prepare for the final summative assessments.
Expected days out of the office
Students at the Integration level are expected to be out of the office for 21 days, including assessments.
Expected study hours
The Integration level of the syllabus equates to 35 SCQF credit points, and a total of 350 study hours.
Face-to-face workshops
Students have two separate weeks of face-to-face workshop time. 8.5 days of this is for the Integrated Case Study, with the remaining 1.5 days for the Professional Ethics course.
While this allows for the Integrated Case Study and Professional Ethics to be studied separately, we recommend they are studied together.
To get the most out of face-to-face workshops, students need to complete some digital learning in advance: 1.5 days for the Integrated Case Study and 0.5 days for Professional Ethics. This will ensure they are prepared and able to participate in the workshops. They can complete the learning at any time during the period highlighted on the Integration Term Planners.
Fixed weeks for mock and final summative assessments
The mock and final summative assessments for both Integration courses are held in the same weeks of each term (as detailed in the table below).
The Integrated Case Study has two mock assessments. Each includes a 30-minute feedback session with the marker, allowing for the discussion of individual candidate strengths and weaknesses.
Professional Ethics has one mock assessment.
Our post-mock assessment and pre-final summative assessment drop-in sessions are also held in fixed weeks.
Timing description | ||||||
---|---|---|---|---|---|---|
Course | Mock pre-seen material | Mock assessment | Feedback session | Drop-in session | Final summative pre-seen material | Final summative assessment |
Professional Ethics | - | Wednesday, week after workshop | - | - | - | Wednesday, final week of term |
Integrated Case Study | Friday, after set of workshops | Tuesday, week after set of workshops | Friday, week after assessment | Monday, week before assessment | Friday, week before assessment | Tuesday, final week of term |
Study leave guidance (from Term 2 2025 onwards)
Study leave is the minimum time that we recommend employers give to their students to work through the course content, prepare for and complete mock and final assessments.
Although we suggest the below as a minimum, the total study leave given is at your discretion as the employer. Students will need to supplement any study leave they are given with time in their evenings and weekends.
Below you’ll find guidance on how much study leave should be given and when.
Integrated Case Study
How much study leave should be given? | Is this a fixed date or can the employer decide? | When should the study leave be given? |
2 days before workshop 1* | Flexible | Before Monday of week 4 |
1 day for each workshop* | Fixed | Monday to Thursday of week 4 Monday to Thursday of week 10 |
0.5 day for mock 1 pre-release | Flexible | Before Tuesday of week 5 |
1 day for mock 1 and debrief Students will also receive a 30-minute feedback session following each mock assessment. This doesn’t require any study leave. | Fixed | Tuesday of week 5 |
0.5 day for mock 2 pre-release | Fixed | Monday of week 11 |
1 day for mock 2 and debrief Students will also receive a 30-minute feedback session following each mock assessment. This doesn’t require any study leave. | Fixed | Tuesday of week 11 |
0.5 day for revision workshop* | Fixed | Friday of week 10 (AM or PM depending on class) |
0.5 day for assessment drop-in | Fixed | Monday of week 14 |
1 day before the final assessment | Flexible | Before Tuesday of week 15 |
1 day for final assessment | Fixed | Tuesday of week 15 |
Professional Ethics
How much study leave should be given? | Is this a fixed date or can the employer decide? | When should the study leave be given? |
0.5 days before workshop 1* | Flexible | Before Friday of week 4 |
1 days for workshop 1* | Fixed | Friday of week 4 |
0.5 day for the mock assessment and debrief | Fixed | Wednesday of week 5 |
0.5 day for revision workshop* | Fixed | Friday of week 10 (AM or PM depending on class) |
0.5 day for assessment drop-in | Fixed | Monday of week 14 |
1 day before the final assessment | Flexible | Before Wednesday of week 15 |
1 day for final assessment | Fixed | Wednesday of week 15 |
* If students are not attending workshops, they won’t need any workshop-related leave.
Integration prerequisites
All Knowledge-level courses (or exemptions), all Skills-level core courses and one of the Skills-level electives are all prerequisites for Integration-level courses.