Certificate Level Assurance

The Assurance module covers the following topics:

• the concept, process and need for assurance
• internal controls
• gathering evidence on an assurance engagement
• professional ethics

Ensure you order the correct edition of the materials. The 2024 edition is aligned with the syllabus and exams for 2024 only. The 2025-26 edition is aligned with the syllabus and exams for 2025-26 only. You risk losing exam marks if you use a different edition.

For more information and resources, please visit icaew.com/examresources for ACA students and icaew.com/cfabstudyresources for ICAEW CFAB students.