1
ICAEW ACA: current Certificate and Professional curriculum
Accruals and prepayments | Risk, assertion and control | Contract authority | Taxable profit bridge
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Chartered Accountant (CA) - (ICAEW/ICAS/CAI/SAICA/CA ANZ) Free Practice Test
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ICAEW ACA — Sustainability and Ethics learning task. A packaging company can replace reusable containers with a cheaper single-use design. Its supplier claims the new design reduces environmental impact but provides no lifecycle data. The procurement director asks you to tell the board the change is “clearly greener” and will save money. Write a concise recommendation identifying the evidence to obtain, relevant decision considerations, and how you would handle the requested wording.
written practice · Suggested time: 15 minutes
Write a board-note response of about 150–200 words. Separate known facts from unverified claims and state practical next steps.
Your draft stays in this browser session and is not submitted for automated grading.
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Chartered Accountant (CA) - (ICAEW/ICAS/CAI/SAICA/CA ANZ)
Treasury Conquer · 2,800+ exam-style practice questions with clear explanations
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Exam Syllabus
Core Chartered Accountant (CA) - (ICAEW/ICAS/CAI/SAICA/CA ANZ) topics
2
ICAS CA: 2026 assessed curriculum
Revenue with distinct obligations | Flexible-budget variance | Materiality and audit sampling | Discounted project cash flows
3
Chartered Accountants Ireland: financial reporting, assurance, finance and tax
Control and the acquisition date | Equity accounting for an associate | Foreign operation translation | Basic earnings per share
4
SAICA CA(SA): integrated technical competencies and professional judgement
Capitals and sustainable value | Business-model resilience | Governance and delegated decisions | Controls across a business process
5
CA ANZ: seven core subjects and elective learning
Ethical sustainability disclosure | Technology risk and AI oversight | Lease liability and right-of-use asset | Australian GST on a taxable purchase
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Chartered Accountant (CA) - (ICAEW/ICAS/CAI/SAICA/CA ANZ)
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Core knowledge88%
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Chartered Accountant (CA) - (ICAEW/ICAS/CAI/SAICA/CA ANZ) video course
Treasury Conquer brings guided video study, worked examples, and exam-style practice into one study flow.
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A lifetime buyer bonus alongside your exam preparation. Fictional examples illustrate the tools; they are not candidate results or employment promises.
Show cash visibility, forecast reasoning and financial decision support. Project, analytics and supply-chain studies are transferable inputs, not treasury designations.
Sample from the kit · Fictional example
Treasury analyst
Finance operations analyst seeking treasury responsibilities, with experience reconciling inputs and explaining forecast differences. Preparing the next credential step while building practical cash-analysis evidence.
Experience extract
Reconciled a fictional 13-week cash forecast to bank and ledger inputs and documented four timing differences.
Use the structure with your own experience and figures. Do not copy fictional achievements as your own.
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What learners say about the Chartered Accountant (CA) - (ICAEW/ICAS/CAI/SAICA/CA ANZ) practice tools
Feedback from learners using Treasury Conquer to make Chartered Accountant (CA) - (ICAEW/ICAS/CAI/SAICA/CA ANZ) preparation more focused and manageable.
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Treasury Conquer learner
“While preparing for CA, I keep a small list of mistakes from Chartered Concepts and Core Domain Knowledge. Reviewing why each answer went wrong keeps my study sessions more focused than simply rereading notes.”
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“Great CA prep. Treasury Conquer was clear and easy to use!”
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FAQ
Common questions about Chartered Accountant (CA) - (ICAEW/ICAS/CAI/SAICA/CA ANZ)
How do I decide whether an accounting error also creates an audit issue?
First determine the correct recognition, measurement or disclosure and quantify the difference from the draft statements. Then identify the affected assertion, such as completeness for an omitted liability or valuation for an overstated asset. Consider the amount alongside its nature and context, obtain evidence that addresses the assertion, and ask management to correct the error. If it remains uncorrected, assess its effect individually and with other misstatements before reaching a reporting conclusion.
Why can a project with positive accounting profit have a negative NPV?
Accounting profit includes noncash charges and follows accrual timing. NPV uses incremental cash flows, their dates and a discount rate reflecting the project’s risk. For example, an investment of 100 that returns cash of 60 in each of two years has an NPV of approximately 4.13 at 10%: 60/1.10 + 60/1.10² − 100. At 15%, its NPV is approximately −2.08. The same cash flows can therefore support different decisions when the required return changes.
How should I use a tax example when my pathway covers a different jurisdiction?
Carry across the method, then apply the law of the relevant jurisdiction. Separate the taxable person, transaction, tax base, timing, available relief and applicable rate before calculating the liability. A Republic of Ireland corporation tax example cannot establish a Northern Ireland result, and Australian GST treatment does not establish New Zealand GST treatment. Hypothetical rates in this guide show arithmetic, not a current statutory rate.
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