Test of Professional Skills Examinations 2016
Permitted Material
You may bring any or all of the books or documents listed below into the examination hall for any of
your Test of Professional Skills examinations. No other books or documents are allowed.
If you are not sitting all of the examinations in one diet you may not have been issued with all of these
books. If this is the case, you will have been issued with the books that are required for the papers
you are sitting.
Where no edition number/ publication date is shown, you may use any edition of the book and may
take more than one version of the book into the exam. You will be provided with the most up-to-date
book for your first attempt at the exams.
Please note that no spare copies of any books will be available at the exam venue.
Indexing of the permitted material is allowable, through highlighting or the use of adhesive index notes
or tabs.
Your permitted material should not contain any handwritten annotations. No words (other than
your name) or symbols should appear anywhere on the book or document, or on any index note or
tab attached to the book.
Any marking-up of the book except writing is permitted, for example: underlining, sidelining, drawing
boxes, circling, highlighting blocks of colour, using different colours, folding page corners. No
symbols, codes, or anything that could be viewed as writing is permitted. No pages can be
added or removed from the permitted materials.
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3.
4.
5.
6.
7.
8.
9.
10.
International Financial Reporting Standards Parts A and B (red version)
CCH Auditing and Reporting Handbook (ICAS version)
Tolley’s Auditing and Reporting Handbook (ICAS version)
Tolley’s Tax Legislation Handbook Volumes 1 and 2 (ICAS version)
Tolley’s Tax Handbooks (‘Yellow and Orange’)
ICAS Code of Ethics*
ICAS Supplementary Materials 2016**
Auditing and Reporting 2010/11 Supplement***
An English dictionary (technical dictionaries are not permitted)
Non-UK students can also use a mother-tongue/ English translation dictionary. This must be a
non-technical hard-copy dictionary. Electronic dictionaries are not permitted.
*Only the ring-bound ICAS Code of Ethics, as issued to students for TPS classes, may be brought
into the exam. Printed copies from the ICAS website are not permitted.
**Only the 2016 edition is permissible. Previous editions are not permitted texts for 2016 TPS
examinations. Students should print the relevant material for individual subjects and take this printed
material
into
the
exam
hall.
This
can
be
located
on
the
ICAS
website
(http://icas.org.uk/student/tps/learning-material/supplementary_material/).
***This is only relevant if you have the 2010/11 edition of the CCH Auditing and Reporting Handbook.
Calculators allowed:
Any non-mains calculator may be used provided the operation is silent. ICAS recommends the ‘Casio
Fx’ range, although models from other manufacturers are permissible.
ICAS Supplementary Materials for 2016 TPS Examinations
Advanced Finance
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Discount Tables
Formula Sheets: Contents
Formula Sheets: Formulae
Assurance and Business Systems
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FRC: Bulletin 2010/12 (Revised) – Compendium of Illustrative Auditor’s Reports on United
Kingdom Private Section Finance Statements (Extracts)
FRC: ISRE 2410 (UK & Ireland) – Review of Interim Financial Information (Extracts)
FRC: The UK Corporate Governance Code
IFAC: ISAE 3000 – Assurance Engagements Other Than Audits or Reviews of Historical
Financial Information
IFAC: ISRS 4400 – Engagements to Perform Agreed-upon Procedures Regarding Financial
Information
Financial Reporting
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•
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Companies Act 2006 (Extracts): Strategic Report and Directors’ Report Regulations 2013
Companies Act 2006: (Extracts)
Companies Act 2006: Small Companies and Micro-entities Thresholds
Taxation
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Rates sheets: Tax rates and tables