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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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• 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 .

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• May 1, 2020

How to Pass the ICAEW ACA Case Study Exam

Updated: Feb 22, 2023

This article offers advice on how to pass the ACA Case Study exam. Written by a multiple prize-winning ACA tutor who scored 92% in the Case Study exam and won the ICAEW prize for the highest score in the world, this is essential reading for any student preparing for their Case Study exam.

How to Ace the ACA Case Study Exam

The Case Study is unlike most other ACA exams as there is very little technical content to learn. Therefore, students who are used to memorising technical concepts and then ‘smashing out the question bank’ will be perplexed when they are presented with 40+ pages of advance information and a Case Study exam paper seemingly testing nothing they have learnt in their other 14 exams.

However, the Case Study is actually very similar to the other ACA exams in that the three exam requirements are always the same, as are the mark schemes. By appreciating the consistency in the exam requirements and the mark schemes, you can develop your exam technique to ensure that you tick all the 'boxes' on the mark scheme and complete your ACA qualification in style.

In light of this, we believe that there are 5 steps to Case Study success:

1. Understand how Case Study is marked

2. Understand what each of the three requirements involve

3. Understand what information is provided in the Advance Information (AI) and what is provided in the exam

4. Learn the Case Study exam technique which ensures that you hit all the boxes on the mark scheme

5. Practice mock exams to master your exam technique

Step 1: Understand how Case Study is marked

The Case Study marking process is objective: there is a set marking key for each requirement and if a student’s report includes a point which is on the mark scheme, they will get the mark. This is not like an academic essay where the examiner forms an overall opinion of the piece of work and then decides whether it is good enough to pass; the Case Study marking grid is rigid. Whilst it can be frustrating that making a valid point which is not on the mark scheme does not score a mark, it does mean that the marking process is very transparent and easy to navigate. Below is an example from a Case Study mark scheme to illustrate what I mean by points and boxes.

Step 2: Understand what each of the three requirements involve

As explained above, the three requirements are broadly the same in each Case Study exam.

R1: Analyse the financial performance of the company

R2: Evaluate a financial proposal

R3: Evaluate an opportunity or issue

The mark scheme for each requirement is also the same. This makes the exam fairly predictable.

By having a look at recent past papers, you will soon start see the consistency in the requirements and build an understanding of what each requirement involves.

Step 3: Understand what information is provided in the AI and what is provided in the exam

In addition to the exam requirements and mark schemes being in the same format every time, the AI is also in the same format every time (albeit a different business with different issues).

By working through past Case Study exams, you will soon start to see that the AI always has the same exhibits with very similar types of information e.g. industry background, prior year accounts, key customers / suppliers, strategic goals and risks. Similarly, all the exams include the same exhibits with very similar types of information.

Having completed the exam, it is important to mark it and reflect on what information came from the AI and what came from the exam exhibits. You will soon start to see that the majority of mark scoring points come from the exam exhibits rather than the AI. You will also learn which types of information in the AI tend to be rewarded in the mark scheme and where in the mark scheme they are rewarded, i.e. which box.

Step 4: Learn the Case Study exam technique which ensures that you hit all the boxes on the mark scheme

Having understood what the exam requirements are and how they are marked, you need to develop an exam technique which ensures that your report includes the points which are included on the mark scheme. Fortunately for you, we have developed an exam technique which does this and it has resulted in two students winning the prize for the highest mark in the world (90% and 92%), another winning a prize for the highest mark in their region (88%) and another achieving the highest mark in their firm (81%)!

Given the practical nature of exam technique, it is not possible to explain this in text so you can watch a free class here which teaches you exactly how to ace Requirement 1 and get a prize-winning mark.

Step 5: Practice mock exams to master your exam technique

By this stage in your ACA journey, you will already know that question practice is key to success. Having learnt the prize-winning technique, you then need to practice mock exams on your case study business under exam conditions so that you master the technique and sign off your ACA in style!

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About the Author

Kieran Doe is a Senior ACA Tutor at ACA Masters. Kieran won ICAEW prizes for his performance in Financial Accounting and Reporting, Tax, Financial Management, Audit, Business Strategy and Case Study. This is in addition to winning several prizes at university for various Accounting, Management, Business and Economics subjects.

Kieran’s tuition is based around the learning techniques and exam strategies which enabled him to win prizes for all the subjects he teaches. Under his guidance, several of his ACA students have also won ICAEW prizes.

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We believe all students can pass the Case Study exam. However, you need to understand the exam, the company presented in the Advance Information and have the correct techniques. We build your individual approach for the examination to ensure your capitalise on areas you are good at and that you have the correct strategy to help you in areas you are less confident with. We are that confident you will pass with us, we offer our Pass Guarantee which means you get this course for free for as many sittings as you need to pass the examination. Contact Us If You Want More Information

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What Is Included

One of our key differences is that you receive tutor support consistently from the start of your course until you sit your exam. As specialists, we are not distracted by other subjects meaning we can concentrate wholly on ensuring you pass the ICAEW Case Study exam.

Seven sessions providing you with significant video content covering all areas of the Case Study

Access to our four highly realistic mock examinations - we have over 10 years of experience writing all the mocks for other Case Study specialist tutor firms and large professional training companies prior to setting up Pass In Training

Mock 2 exam marked by ICAEW trained Case Study markers with detailed feedback for you to use in Mocks 3,4 and the live examination

Advance Information & Exam Room Pack in a format you can add to and can print ahead of the exam

Covered by our Pass Guarantee scheme meaning in the unlikely event you fail, your resit is always free

Access to Steps To Pass In Case, the most comprehensive online book on passing the Case Study exam

Bench marked equivalent courses range from £795.00 excluding VAT. Our stated objective to is to bring the cost of studying down without compromising on quality.

How We Teach & Course Content

As one of our students, we will ensure you reach the key learning criteria of each session.

If you are unable to attend the sessions live, we will be recording and editing elements so that you are able to access the content online and on demand. The benefit of this course is that you will receive all the same advice and hints as the classroom based students, however, it will be significantly less interactive for you.

Regardless of whether you are accessing our full course as an On Demand student or are part of our live session, we believe every student who sits our course can pass the Case Study Examination.

Our method of teaching is to provide students with the correct knowledge and interpretation of the Case Study. With nearly 17 years of experience in marking the live ICAEW Case Study exams, writing mock examinations and tutoring students both in the UK and Overseas, we have a huge amount of experience to interpret the Case Study. We identify the key themes underpinning the Case Study and the likely strategic direction.

You must have the correct technique to give yourself the greatest opportunity to pass. Our course provides you with the tools for you to develop your technique and adapt based on the feedback you will receive.

To learn you must understand where you have performed well and areas you can improve on. We provide you a huge amount of feedback and identify how you ca overcome you weaker areas. Whether this is time management, writing technique, missing Applied Judgement marks, weak recommendations or being unable to generate ideas for Requirement 3. We will identify these issues and assist with your development.

What You Receive

You will receive 7 recorded sessions in order to build your knowledge over the course. The course design is structure to allow you to develop the required skill to pass the Case Study Exam and this cannot be achieved quickly or at the last minute.

In addition you will have access to:

• Our Steps To Pass In Case Case Study Book / e-course
• Advance Information & Exam Room Pack
• All four mock examinations
• One mock examinations marked by us with significant feedback (Mock 2)
• Access to our forums to discuss with us and students
• Support from a highly experienced Case Study specialist with high industry high pass rates throughout the duration of the course

Key Dates & Sessions

Session 1: Understanding the Case Study Exam - 27th May 2023 live course, which you can attend OR with video content available from 28th May 2023

• Understanding the assessment criteria
• Developing your knowledge of the marking key
• Typical points gaining credit on the marking key
• Creating a strategy to gain sufficient marks on each element
• Introduction to each requirement

Session 2: Advance Information Session - 10th June 2023 live session which you can attend and video content available from 11th June 2023

• Full review of the Advance Information
• Understanding the current financial position and trends
• Developing a picture of the expected financial position
• Key financial themes underpinning the business
• Understanding how the business generates profits and cash
• Developing ideas for potential Applied Judgement points for R1
• Issues facing the business and possible R2 scenarios
• Strategic direction and opportunities and developing R3 scenarios

Session 3: Mock Exam 1 - V ideo only session - content available from 12th June 2022

• Full class based walkthrough of Mock 1
• Understanding and correctly interpreting the requirements
• Development of your exam day process - where to spend your time
• Developing correct concepts and ideas for R1
• Developing Appendix 1 suitable for use in all scenarios
• Development of an R1 plan
• Understanding how to construct your R2 appendix
• Understanding how to challenge assumptions
• Development of an R2 plan
• Understanding how to construct your R3 appendix
• Methods you can use to develop R3 Financial, Operational & Strategic points
• Development of the correct technique to answer Ethical & Business Trust points

Mock 1 is self marked and peer marked as it is important for you to understand how the exam is marked as part of really understanding the Case Study Exam.

Session 4: Mock 1 Debrief & Mock Exam 2 - Video only session - content available from 18th June 2023

• Debrief of Mock 1 write up
• Learnings / technique review ahead of Mock 2
• Development of your time plan / refining ahead of Mock 2
• Requirement 1 - Student planning
• Requirement 1 - Student feedback and development of all potential points to discuss
• Requirement 1 - Determining which points to discuss
• Developing a final Applied Judgement list for R1 to use in future mocks / real exam
• Requirement 2 - Student appendix and planning
• Requirement 2 - Student feedback and development of all potential points to discuss
• Requirement 2 - Determining how to choose which points to discuss and why
• Requirement 3 - Student appendix and planning
• Requirement 3 - Student feedback and development of all potential points to discuss
• Requirement 3 - Determining how to choose which points to discuss and why
• How to write good conclusions, recommendations and executive summary
• How to organise the information you take into the examination

Student mocks will be written up at home and then submitted for full marking review. This is a detailed marking process with on average it taking markers over 2 hours to mark your script with significant comment on your performance.

Session 5: Mock 2 Debrief & Mock 3 - Video only session - content available from 25th June 2023

• Debrief of Mock 2
• Learnings / technique changes ahead of Mock 3
• Mock 3 performed solo and to time during the course

Mock 3 is self marked, although you can opt to have this marked by us by purchasing the Mock 3 Marking Service.

Session 6: Key Concerns and Common Issues / Mock 3 debrief and Mock 4 - Students to sit their final mock by - Video only session with content  will be available to view from 9th July 2023. The key aims of this session is to discuss common issues and problems students are experiencing ahead of Mock Exam 4

Mock exam 4 is self marked although you can pay to have the mock marked by us by purchasing the Mock 4 Marking Service.

Session 7: Mock 4 feedback and final preparation for the real exam - 15 th July 2023 live session access with video content available immediately after the course.

• Full debrief on Mock 4
• Recap on the key themes for the business
• Recap on the main areas of the marking key to concentrate
• Session on R1 queries / concerns from students
• Contingency plans for R1
• Recap of the likely R2 scenarios and any other potential areas the examiner could discuss
• Recap on challenging assumptions
• Session on R2 queries / concerns from students
• Contingency plans for R2
• Recap of the likely R3 scenarios and any other potential areas the examiner could discuss
• Recap on how to develop good Financial, Operational and Strategic discussion points
• Session on R3 queries / concerns from students
• Contingency plans for R3
• Recap on ethical and business trust issues
• What information to take into the exam
• Final thoughts

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There are 3 exams in total and they are fully open book, replicating a real-life scenario where reference resources will be available. Corporate Reporting and Strategic Business Management papers are 3.5 hours while the Case Study lasts four hours. Exams are computer-based and have a 50% pass mark.

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• How to prepare to retake the Case Study exam

Published: 16 Sep 2021 Update History

Why were you unsuccessful?

Getting restarted, tips for success.

If you find yourself retaking the Case Study exam we have put together a guide to support you with your revision, look at where things went wrong and prepare for your resit.

This series of Case Study exam resources will cover everything you need to know to prepare for the Case Study exam. This includes:

• Introduction to the Case Study exam
• How to approach the advance information
• Using the advance information during the Case Study exam
• A guide on Requirements one, two and three
• An overview of the Executive Summary

At each sitting approximately a quarter of students are unsuccessful, however, students retaking Case tend to enjoy higher pass rates, typically closer to 85%. This guide aims to help you prepare to take Case after an unsuccessful attempt. It will cover:

• Understanding why you were unsuccessful 

The road to retaking Case Study must start with a period of reflection. It was Sir Winston Churchill who famously said: 

"Success is not final, failure is not fatal: it is the courage to continue that counts."

Before thinking about your next attempt it is essential that you stop and pause. To quote Churchill once again:

“Those that fail to learn from history are doomed to repeat it."

Insight into what may have gone wrong is probably best done in two parts.

Introspection

The news that you failed to pass an exam is unwelcome and can be unexpected. However in many cases you are able to look back at the events leading up to, and including the exam and identify where and why you underperformed. Common issues include:

• Poor time management. If you did not complete the exam and your Executive Summary, then you will have far less chance of passing. Remember – 10% of all candidates fail to complete their reports each sitting, the most common reason for failing the exam.
• Over-confidence. For many unsuccessful students this is the first time they have ever failed an exam.
• Lack of practise. Did you attempt enough past Case Study exams?

With each set of results that is released, the examiners release an in-depth review of the exam. These are freely available on the Case Study exam resources web page and are essential reading ahead of retaking your next Case Study exam. These reports cover:

• An overview of student performance at that sitting
• A review of the advance information 
• A review of the exam, in whole and on a requirements basis
• A detailed analysis of the mark key and candidate performance across it
• Examples of the appendices
• The marking key itself

If you have failed an exam you can automatically access your Marks Feedback from your online training file. This gives you a detailed breakdown of the marks you achieved per question. As the Case Study is not marked in the same fashion as the other Professional and Advanced Level exams, the layout of the marks feedback is presented differently. Therefore in addition to the marks plan you will need to refer to the Case Study Guidance for further understanding.

Alternatively, you can apply for a marks review of your script. It is important to appreciate that a marks review will not result in your script being re-marked. However, what you will receive is:

• An exam marker checking that no errors or omissions were made during the marking process.
• A check that all the marks awarded have been correctly calculated and transferred to the ICAEW marks database and your results notification.

It may be tempting to wait until the next advance information is released to start studying, but if you sat in November you will be waiting until the following June. In the meantime you are advised to visit the Case Study exam resources and start building and practising your skills using any of the recent past Case Studies you have not seen before. There are advance information and past exams from the previous year to work with, and blank software files you can use to practise with. Remember, you will need to perform extensive research on the advance information of any past Case Study you choose to work with. There are documents and webinars that guide you through how to work with the advance information, as well what is required in each section of the exam. These may be useful refreshers for you to refer to.

When working through past Case Study exams be sure to make full use of the examiners' review documents and marking keys. These will allow you to attempt the exam in full, and then mark and debrief your work. Take time to carefully compare your answer to the marking key, and then compare your performance in the exam against the commentary of the examiners.

When the new advance information is released work carefully through the guide on how to prepare. This will give you the opportunity to practise your analysis and time management skills with the advance information for your upcoming Case Study exam.

The following steps will help you prepare for your next Case Study exam:

• Understand what went wrong - critically appraise your own performance.
• Use the examiners' report - can you see what you did well or badly in your exam?
• View your Marks Feedback in your online training file, along with the  Case Study Marks Feedback guidance .
• Consider a marking review if you cannot see why you were unsuccessful.
• Use past Case Study exams and advance information to help you refresh and practise the skills you need.
• Immerse yourself in the new advance information.

Be confident in yourself. You are on the final step of your exam journey. You've come so far, and worked so hard; you are so close to the summit - you can make that final step towards completing your exams.

Watch webinar

View this short webinar to help you prepare to retake the Case Study exam.

How to approach the advance information for the Case Study exam

How to use the advance information during the Case Study exam

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