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ICAEW study materials go paperless

Given that ICAEW exams are now computer-based, with paperless scenarios, it’s a natural progression for learning materials to join the digital revolution.

ICAEW’s digital only learning materials allows you to access them wherever you are, on the device that is most convenient for you either on a mobile, tablet or desktop. Find out more about the benefits of e-books and how to use them in our article below.

• 14 April 2021

ICAEW materials – what has changed?

This year ICAEW is going paperless by providing the workbook (previously the study text) and question bank in an e-format on a digital bookshelf.  The tax tables and audit standards will also be provided in this way.

The only exception is the IFRS Blue Book which will still be provided as a paper copy.

What is included with my ICAEW course?

As part of your ICAEW course at First Intuition, you will receive the following materials:

ICAEW workbook

These digital publications act as reference tools and are easily searchable.  They can be annotated and accessed on a number of devices to help you study wherever you may be.  The workbooks also include questions for you to test your understanding with a button to easily check the answer.

ICAEW question bank

As with all things, practice makes perfect.  So the best way to practice for a computer based exam is by using computer based resources.  The question bank allows you to mimic the experience of the exam itself as you build your knowledge.

FI course notes

These come in both soft copy and hard copy for you.  Hard copy notes allow you to write in as you are learning.  Soft copy notes allow you to refer back easily when you are not near your notes.  Hard copy notes can also be taken into the open book exams (BPT, CR, SBM and case) in addition to your ICAEW digital bookcase.

FI Learn access

All materials can be accessed through your FI Learn account .  You can watch pre recorded videos covering the course notes and watch debriefs of course and mock exams and for certificate papers you can also attempt practice assessments and test your learning quizzes.

Permitted texts

Tax tables for TC/BPT and Audit Standards for AA – provided by the ICAEW on the ICAEW digital bookshelf, easy to navigate for that quick fact required in the exam.

Why has the ICAEW changed?

Given exams are all computer-based with paperless scenarios, it’s a natural progression for learning materials to be so too. This allows them to be accessed wherever you are, on the device that is most convenient for you either on a mobile, tablet or desktop.  As well as ensuring you are practising in a paperless way ready for the exam.

What are the benefits?

• Portability – Instant access, on any device wherever and whenever. No need to carry around heavy printed materials! Your annotations will be synchronised across all devices when you are online.
• Availability – You can download your ICAEW materials to access when you are offline.
• Interactive – Annotate, highlight and search – you can still annotate and highlight while studying, and have the added benefit of searching not only the learning materials, but your annotations too. Access past exam questions directly from your question bank. Test yourself by hiding and revealing the answers at the touch of a button.
• Accessibility – You can access your personal ICAEW Bookshelf within the open book exams. You will be able to access your materials, your annotations and highlights and use the search functions, during your open book exams! (BPT, CR and SBM).
• Updatability – Digital format means resit students can be more easily supported. You will automatically have access to the latest edition of learning materials without any extra charge!
• Navigability – a digital format is immediately more accessible, as it offers functionality that allows you to navigate to sections quickly, zoom in and change background colours
• Useability – use the text to speech or speed reader options to study in a way that suits you and your needs.

Not to mention saving 262 tonnes of paper per year!

How do I access my ICAEW materials?

Upon purchase of an FI course , a licence will be made available to you to redeem via an email link from the FI centre you booked with. Once redeemed, access your ICAEW learning materials via the Bibliu app . This is available from the Apple and Google Play stores. When logging in, select ICAEW from the drop down and enter your ICAEW log in details.

What do FI tutors say?

Join FI tutors Ryan Hill and Ginny Bradwell as they discuss ICAEW’s move to paperless materials and what this means for you and your studies (11mins).

What do other students say?

“It is good as we don’t have to worry about going through the whole book and highlighting important bits beforehand and we can use the time instead to revise and study. The search function is a LOT faster than looking through a book… this saves time in the exam.”

“It is good because it is far easier and faster to electronically search for a section than flicking through a large book.  Just having a highlighted book doesn’t mean you can find anything!”

“I think the search function alone makes it worthwhile. The highlighting could be useful when picking bits to bring across into your answers too.  I love how we can navigate between questions and answers in the QB quickly without having to turn to the back constantly.

“Seems like it would be a lot easier to search for what you need rather than using a book and would save a lot of time in the exam. If you can copy and paste straight from text into your answer then this could also save time which is good.  I really like having the workbook and question bank on my phone to access whenever and wherever.”

“Ctrl F is a game changer!”

ICAEW materials FAQs

Does this mean i can’t take paper copies into the exam.

For AA and TC you will have access to a clean version of your permitted text in the exam.  No hard copies can be taken in  We will work with you during the tuition phase to find things quickly and easily.

For FAR you can take the Blue IFRS book into the exam.  This is not available on the book shelf yet.

Can I print the digital learning materials myself?

These products have been created for a digital format and we can only recommend that they are used digitally to get the best out of their functionality and enhance your learning experience

I am a resit student, do I need to buy the digital materials or can I use my 2020 materials?

For CR and SBM the 2020 materials will suffice for the exam and can be taken in digital form.  However, you will not have any materials on your bookshelf to access in the exam if you haven’t purchased any.

For AA and TC you will automatically be given access to a blank e-version of the Audit standards or Tax tables in the exam – no paper copies can be taken in with you.

How long will I have access to my digital materials?

The ICAEW do not plan on taking materials away from you once they are in your ICAEW Bookshelf. However please note that the content of the ICAEW digital learning materials are intended to prepare students for the ICAEW exams, it is not recommended using them for professional advice.

Can I use my Kindle to study with the digital learning materials?

No. The format and functionality and format of our digital learning materials are not compatible with the Kindle systems.

For more information please visit the ICAEW website .

You can find out more about our ICAEW programme here .

More ICAEW from FI

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Hi everyone, Wanting to know if anyone's ever been able to use the comment/highlight functionality on the ICAEW bookshelf to effectively come into an exam with a pro-forma to copy and paste from the comments into the exam software?

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Exam modules

More information on what you will study during each of the 15 ACA qualification modules.

Certificate level

In this module you will learn about:

• maintaining financial records;
• making adjustments to accounting records and financial statements;
• preparing financial statements; and
• professional ethics.
• the concept, process and need for assurance;
• internal controls;
• gathering evidence on assurance engagement; and

Business, Technology and Finance

• business objectives and functions;
• business and organisational structures;
• the role of finance and the accountancy profession;
• the external environment; and
• the impact of civil and criminal law on business and professional services;
• company and insolvency law;
• the impact of law in the professional context; and

Management Information

• costing and pricing;
• budgeting and forecasting;
• performance management;
• management decision making; and

Principles of Taxation

• the different objectives and types of tax;
• the ethics and administration of taxation;
• income tax and national insurance contributions;
• capital gains tax and chargeable gains for companies;
• corporate tax and VAT; and

ICAEW Certificate in Finance, Accounting and Business (ICAEW CFAB)

The Certificate level of the ACA also make up an independent qualification, ICAEW Certificate in Finance, Accounting and Business. This can be completed independently of the ACA. 

ICAEW CFAB is a globally-recognised qualification in finance, accounting and business. It is open to everyone and can be studied independently or via a tuition provider.

The six exams can be completed in any order and are assessed via computer-based assessment at a local exam-centres.

ICAEW CFAB can be achieved in 12 months. Upon completion, you will receive your ICAEW CFAB qualification certificate and you can choose to carry on and complete the ACA.

Read more about ICAEW CFAB

Professional level

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

Business Strategy and Technology

• strategic analysis;
• strategic choice;
• the implementation and monitoring of strategy; and

Financial Management

• financing options;
• managing financial risk;
• investment decisions and valuations; and

Financial Accounting and Reporting

• accounting and reporting concepts and ethics;
• single entity financial statements;
• consolidated financial statements; and

Tax Compliance

• indirect taxes;
• capital taxes;
• corporation tax;
• income tax and national insurance contributions; and
• professional ethics and law.

Business Planning

There are three Business Planning module options: Banking, Insurance or Taxation. ACA students are given guidance from their employer which of the three they should study.

Business Planning: Banking

In this option you will learn about:

• financial services products;
• risk management;
• financial and regulatory reporting for banks;
• the audit and assurance of banks; and

Business Planning: Insurance

• insurance products;
• financial and regulatory reporting for insurance companies;
• the audit and assurance of insurance companies; and

Business Planning: Taxation

• the taxation of corporate entities;
• taxation of owner-managed businesses;
• personal taxation; and

Advanced level

Corporate reporting.

This module covers:

• applying technical and analytical techniques to resolve compliance and business issues that arise from providing auditing services and preparing and evaluating corporate reports;
• applying technical knowledge and professional judgement to determine alternative solutions to corporate reporting issues, considering client and stakeholder needs;
• considering commercial impact and ethical issues arising from recommendations on compliance and business issues; and

Strategic Business Management

• demonstrating business and ethical awareness at strategic, operating and transactional levels;
• demonstrating quantitative and qualitative skills to solve business problems and make realistic recommendations;
• applying technical knowledge, including strategic analysis, risk management, corporate governance, financial management, corporate reporting and assurance;
• applying technical knowledge and professional judgement to identify and use appropriate models, analyse data from multiple sources and develop appropriate solutions; and

This module must be taken at the end of your studies and relates to how students will be expected to work. It tests professional skills in the context of a specific business issue and your understanding and application of professional ethics. It requires:

• the demonstration of knowledge, skills and practical application from multiple areas of the syllabus;
• the ability to analyse financial and non-financial information;
• the demonstration of professional and ethical judgement; and
• the development of conclusions and recommendations;

ICAEW Training Vacancies

ICAEW Training Vacancies is a job board from ICAEW, a professional membership organisation supporting over 147,000 chartered accountants around the  world. Our employers advertise their early-career accountancy, finance and business roles for school leavers, university students and graduates who are looking to complete the ACA qualification as part of a training agreement. 

View latest opportunities

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Discover the latest MyICAEW app for ACA students and members, available to download now. Find out more

• Benefits of membership

Gain access to world-leading information resources, guidance and local networks.

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98% of the best global brands rely on ICAEW Chartered Accountants.

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From software start-ups to high-flying airlines and high street banks, 98% of the best global brands rely on ICAEW Chartered Accountants. A career as an ICAEW Chartered Accountant means the opportunity to work in any organisation, in any sector, whatever your ambitions.

Everything you need to know about ICAEW annual membership fees, community and faculty subscriptions, eligibility for reduced rates and details of how you can pay.

Membership administration

Welcome to the ICAEW members area: your portal to members'-only content, offers, discounts, regulations and membership information.

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Members are required to supply certain information to the members’ registrar and to pay annual fees and subscriptions. These matters are governed by regulations.

• Continuing Professional Development (CPD)

Continuing Professional Development (CPD) is an integral part of being a successful ICAEW Chartered Accountant.

The ICAEW Chartered Accountant qualification, the ACA, is one of the most advanced learning and professional development programmes available. It is valued around the world in business, practice and the public sector.

ACA for employers

Train the next generation of chartered accountants in your business or organisation. Discover how your organisation can attract, train and retain the best accountancy talent, how to become authorised to offer ACA training and the support and guidance on offer if you are already providing training.

Digital learning materials via BibliU

All ACA, ICAEW CFAB and Level 4 apprenticeship learning materials are now digital only. Read our guide on how to access your learning materials on the ICAEW Bookshelf using the BibliU app or through your browser.

• Find out more

Take a look at ICAEW training films

Focusing on professional scepticism, ethics and everyday business challenges, our training films are used by firms and companies around the world to support their in-house training and business development teams.

Attract and retain the next generation of accounting and finance professionals with our world-leading accountancy qualifications. Become authorised to offer ACA training and help your business stay ahead.

CPD guidance and help

Continuing Professional Development (CPD) is an integral part of being a successful ICAEW Chartered Accountant. Find support on ICAEW's CPD requirements and access resources to help your professional development.

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ICAEW boasts an extensive portfolio of industry-leading conferences. These flagship events offer the opportunity to hear from and interact with all the key players in the industry. Find out what's coming up.

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ICAEW Academy’s in-depth leadership development programmes take a holistic approach to combine insightful mentoring or coaching, to exclusive events, peer learning groups and workshops. Catering for those significant transitions in your career, these leadership development programmes are instrumental to achieving your ambitions or fulfilling your succession planning goals.

Specialist Finance Qualifications & Programmes

Whatever future path you choose, ICAEW will support the development and acceleration of your career at each stage to enhance your career.

Why a career in chartered accountancy?

If you think chartered accountants spend their lives confined to their desks, then think again. They are sitting on the boards of multinational companies, testifying in court and advising governments, as well as supporting charities and businesses from every industry all over the world.

• Why chartered accountancy?

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Matching highly skilled ICAEW members with attractive organisations seeking talented accountancy and finance professionals.

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From as little as £495, access to a pool of highly qualified and ambitious ACA qualified members with searchable CVs.

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Start your ACA training with ICAEW. Find out why a career in chartered accountancy could be for you and how to become a chartered accountant.

Qualified ACA careers

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While you pursue the most interesting and rewarding opportunities at every stage of your career, we’re here to offer you support whatever stage you are or wherever you are in the world and in whichever sector you have chosen to work.

• ACA students

"How to guides" for ACA students

• ACA student guide
• How to book an exam
• How to apply for credit for prior learning (CPL)
• Exam resources

Here are some resources you will find useful while you study for the ACA qualification.

• Certificate Level
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Digital learning materials

All ACA learning materials are now digital only. Read our guide on how to access your learning materials on the ICAEW Bookshelf via the BibliU app, or through your browser.

• Read the guide

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Once you are registered as an ACA student, you'll be able to access your training file to log your progress throughout ACA training.

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System status checks

Getting started.

Welcome to ICAEW! We have pulled together a selection of resources to help you get started with your ACA training, including our popular 'How To' series, which offers step-by-step guidance on everything from registering as an ACA student and applying for CPL, to using your online training file.

Credit for prior learning (CPL)

Credit for prior learning or CPL is our term for exemptions. High quality learning and assessment in other relevant qualifications is appropriately recognised by the award of CPL.

Apply for exams

What you need to know in order to apply for the ACA exams.

The ACA qualification has 15 modules over three levels. They are designed to complement the practical experience you will be gaining in the workplace. They will also enable you to gain in-depth knowledge across a broad range of topics in accountancy, finance and business. Here are some useful resources while you study.

• Exam results

You will receive your results for all Certificate Level exams, the day after you take the exam and usually five weeks after a Professional and Advanced Level exam session has taken place. Access your latest and archived exam results here.

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Putting your theory work into practice is essential to complete your ACA training.

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We are here to support you throughout your ACA journey. We have a range of resources and services on offer for you to unwrap, from exam resources, to student events and discount cards. Make sure you take advantage of the wealth of exclusive benefits available to you, all year round.

• Applying for membership

The ACA will open doors to limitless opportunities in all areas of accountancy, business and finance anywhere in the world. ICAEW Chartered Accountants work at the highest levels as finance directors, CEOs and partners of some of the world’s largest organisations.

ACA training FAQs

Do you have a question about the ACA training? Then look no further. Here, you can find answers to frequently asked questions relating to the ACA qualification and training. Find out more about each of the integrated components of the ACA, as well as more information on the syllabus, your training agreement, ICAEW’s rules and regulations and much more.

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Guidance and resources to help members comply with their legal and professional responsibilities around AML.

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ICAEW Technical Releases are a source of good practice guidance on technical and practice issues relevant to ICAEW Chartered Accountants and other finance professionals.

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ICAEW's Thought Leadership reports provide clarity and insight on the current and future challenges to the accountancy profession. Our charitable trusts also provide funding for academic research into accountancy.

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In partnership with Bloomsbury Professional, ICAEW have provided eligible firms with free access to Bloomsbury’s comprehensive online library of around 80 titles from leading tax and accounting subject matter experts.

• Bloomsbury Accounting and Tax Service

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View a range of practical resources on UK GAAP, IFRS, UK regulation for company accounts and non-financial reporting. Plus find out more about the ICAEW Corporate Reporting Faculty.

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For ICAEW's members in practice, this area brings together the most up-to-date thought leadership, technical resources and professional guidance to help you in your professional life.

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Many ICAEW members work in or with the public sector to deliver public priorities and strong public finances. ICAEW acts in the public interest to support strong financial leadership and better financial management across the public sector – featuring transparency, accountability, governance and ethics – to ensure that public money is spent wisely and that public finances are sustainable.

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Sustainability describes a world that does not live by eating into its capital, whether natural, economic or social. Members in practice, in business and private individuals all have a role to play if sustainability goals are to be met. The work being undertaken by ICAEW in this area is to change behaviour to drive sustainable outcomes.

The Tax area has information and guidance on technical and practical tax matters. There are links to events, the latest tax news and the Tax Faculty’s publications, including helpsheets, webinars and Tax representations.

Keep up-to-date with tech issues and developments, including artificial intelligence (AI), blockchain, big data, and cyber security.

Trust & Ethics

Guidance and resources on key issues, including economic crime, business law, better regulation and ethics. Read through ICAEW’s Code of Ethics and supporting information.

Communities

ICAEW Communities

Information, guidance and networking opportunities on industry sectors, professional specialisms and at various stages throughout your career. Free for ICAEW members and students.

• Discover a new community

ICAEW Faculties

The accountancy profession is facing change and uncertainty. The ICAEW Faculties can help by providing you with timely and relevant support.

• Choose to join any of the faculties

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We have teams on the ground in: East of England, the Midlands, London and South East, Northern, South West, Yorkshire and Humberside, Wales and Scotland.

• Access your UK region
• Worldwide support and services

Support and services we offer our members in Africa, America, Canada, the Caribbean, Europe, Greater China, the Middle East, Oceania and South East Asia.

• Discover our services

ICAEW Faculties are 'centres of technical excellence', strongly committed to enhancing your professional development and helping you to meet your CPD requirements every year. They offer exclusive content, events and webinars, customised for your sector - which you should be able to easily record, when the time comes for the completion of your CPD declaration. Our offering isn't exclusive to Institute members. As a faculty member, the same resources are available to you to ensure you stay ahead of the competition.

Communities by industry / sector

Communities by life stage and workplace, communities by professional specialism, local groups and societies.

We aim to support you wherever in the world you work. Our regional offices and network of volunteers run events and provide access to local accounting updates in major finance centres around the globe.

Election explainers

ICAEW experts offer simple guides to help understand the technical, economic jargon that will be at the heart of political debates in the coming weeks.

Insights pulls together the best opinion, analysis, interviews, videos and podcasts on the key issues affecting accountancy and business.

• See the latest insights

ICAEW podcasts

ICAEW produces two podcast series that count towards your CPD: Accountancy Insights for news from across the profession, and The Tax Track for specialist analysis from the ICAEW Tax Faculty.

Professional development and skills

With new requirements on ICAEW members for continuing professional development, we bring together resources to support you through the changes and look at the skills accountants need for the future.

• Visit the hub
• Diversity and Inclusion

Diversity and inclusion is a key pillar of ICAEW's strategy. Discover the latest insights on equality, diversity and inclusion. You can also join our Diversity & Inclusion Community.

• Find out more on our hub
• Join the community

Insights specials

A listing of one-off Insights specials that focus on a particular subject, interviewing the key people, identifying developing trends and examining the underlying issues.

Top podcasts

Insights by topic.

ICAEW Regulation

• Regulatory News

View the latest regulatory updates and guidance and subscribe to our monthly newsletter, Regulatory & Conduct News.

• Regulatory Consultations

Strengthening trust in the profession

Our role as a world-leading improvement regulator is to strengthen trust and protect the public. We do this by enabling, evaluating and enforcing the highest standards in the profession. 

Regulatory applications

Find out how you can become authorised by ICAEW as a regulated firm. 

ICAEW codes and regulations

Professional conduct and complaints, statutory regulated services overseen by icaew, regulations for icaew practice members and firms, additional guidance and support, popular search results.

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How to use the advance information during the Case Study exam

Published: 16 Sep 2021 Update History

This guide is designed to help you understand how to use the advance information during your Case Study exam. It will cover the role of the advance information and wider business issues, examples and tips for success.

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

How to prepare to retake the Case Study exam

Role of the advance information

When thinking of the advance information and the Case Study exam it's worth thinking about the role or purpose of this information. The advance information is there to help you become familiar with your client, their industry, their current position and their future plans. Therefore, when you get to the Case Study exam your focus must switch away from the advance information and towards the exam. Quite simply, in the exam, you must react to, and write your report around the events unfolding in it.  

During your exam you must think of the advance information as a reference document; its main role is therefore:

• Providing the prior year data for the financial data statement analysis in Requirement one.
• It may provide the methodology for the Requirement two or Requirement three calculations, eg, earn out calculations in Bux (July 2016), and the toll processing contract and grape importing in True Taste (November 2016).
• Provides a source of wider business issues points.

Wider business issues (wider business issues)

The exam marking key has a box each for Requirement one, two and three for identifying business issues and wider context. The marks within these boxes are awarded for the use of information provided within the advance information and exam to underpin the analysis and recommendations contained within your report.

Wider business issues in Requirement one

Given that the Requirement one will require you to commentate on the financial performance of the business over the last year most of the wider business issues points can be found in the advance information. Knowing this will allow you to scan the advance information in advance for potential wider business issues points that may support your analysis in the exam.

Wider business issues in Requirement two and Requirement three

Wider business issues can be much trickier here, as of course we know there is much less certainty over the issues that will be examined in these requirements compared to Requirement one, which always features a review of the management accounts. None-the-less although we do not know what will be examined in Requirement two and Requirement three, the structure of these requirements does tend to show some consistency across exams.

It is important that you know your advance information in detail; you will not have time in your exam to go looking for these supporting facts.

Example of the potential wider business issues points for the BEAL Ltd Case - November 2020

Wider business Issues (advance information/Exam in Report body)

• Covid impacts +/- on whole business or each business line
• Competitive industry 
• Online advertising growth
• £200k overdraft limit
• Public sector clients take two months to pay
• Can re-use Special Report content after three months
• Large annual subs renewals in December
• Large marketing spend critical for MLE
• Beal readers are professionals 35-55 /not price sensitive 
• Content quality is a Critical Success Factor
• Anything relevant from the exam

Tips for success

The following steps will help you use your advance information appropriately in the exam:

• Produce a detailed summary of the advance information. (See the guide to Requirement one, Requirement two and Requirement three document).
• Use a highlighter pen and page tags to help you locate key facts and figures. 
• The industry review, financial commentary, strategic review and media article exhibits are good sources of wider business issues points.
• Produce lists of potential wider business issues points embedded within the advance information (see the example below), this can be cross-refenced in the exam to see if any points provide context to your report.
• Focus on the new information provided in the exam - remember the advance information provides context, you must focus your report on the current and future performance of your client.

Watch webinar

View this short webinar for an introduction to the advance information in the Case study exam.

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