Hi Asif, thanks for your question! I think it's worth noting that the different modules you'll sit are quite varied in terms of content - some subjects (such as Assurance) rely entirely on written, knowledge-based questions, whereas others (like Tax) will have a mix of knowledge-based and numerical questions. It depends where your strengths lie as to which courses you will likely find more challenging. As you go through the syllabus, the technical knowledge in your courses will get more advanced, but you'll also have more knowledge and experience of dealing with the subject matter in an Assurance environment.

I haven't completed all the exams yet, but as an ICAS student I found the taxation module most difficult.

I think it's worth saying, though, that the key to any of the modules is to make sure you manage your time well, do plenty of practice questions, and ask your tutors if there is something you don't understand. If you do this, you will be just fine - regardless of how tricky the subject might seem!

10 January, 2025 10:22

Thank you Ross for your response!

10 January, 2025 10:25

Hi Asif, I thought I would add to Ross' response above as I have recently completed my first year of professional exams! As Ross previously mentioned, the courses that you will find most challenging depends on your strengths and weaknesses - whether you prefer more theoretical-based subjects or numeracy and formulae.

As an ICAS student, I found the taxation course (mix of theory and numeracy) to be the most challenging. I had studied accounting and statistics at university so had a background to the majority of first year courses (Assurance, Reporting and Performance 1 etc.) but I had never come across any taxation modules at university. I believe this may the reason I found it more challenging compared to the other courses, as it was something completely new to me. At first I was quite overwhelmed but as I progressed through the module, completed the practice questions and revised the content, it all clicked for me at the end. However, please remember that various graduates do not come from an accounting background and still do extremely well and pass their exams so do not let this put you off - you do not need any prior knowledge as you will be taught everything you need to know!

Also, the exams are not there to make people fail and are easily manageable to pass as long as you put the work in and ask questions if you are struggling with anything!

10 January, 2025 16:27