Professional Level Audit and Assurance

The last sitting of this exam will be in September 2026.

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 Audit and Assurance module covers the following topics:

• legal and other professional regulations, ethics, accepting and managing engagements and current issues
• planning and performing engagements
• concluding and reporting on engagements

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