Certificate Level Assurance and Risk Fundamentals

Before purchasing your learning materials, please check the transitional exam arrangements guidance to ensure you select the correct materials. If you are unsure which exams you should sit, please speak to your tuition provider, employer, or contact Student Support.

The Assurance and Risk Fundamentals module covers the following topics:

• The concept, process and need for assurance
• Risk, internal controls and information flows
• Obtaining assurance evidence
• Professional ethics and regulatory issues

Ensure you order the correct edition of the materials. This edition is aligned with the Next Generation ACA syllabus and are for exams in 2025-2026 only. You risk losing exam marks if you use the incorrect edition.

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