ICB Associate - Level 3 Certificate in Bookkeeping & Accounts (Exam Only) (M4, M5, M6, M7, M8)

ICB Associate - Level 3 Certificate in Bookkeeping & Accounts (Exam Only) (M4, M5, M6, M7, M8)
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Gain advanced knowledge and valuable new skills via an innovative and accessible online learning solution. It is the perfect training option for students who wish to enhance their current employment options or embark upon a new career path altogether. It is also ideally suited to those who are simply looking to expand their educational horizons.

Both interesting and comprehensive, the exam is broken down into manageable chunks designed to test students' theoretical and practical knowledge of some of the slightly more advanced areas of bookkeeping and accounts. Key focus areas of the exam include:

  • The preparation of ledgers and accounts
  • Control accounts and reconciliations
  • Adjustments
  • The preparation of final accounts for non-incorporated businesses, companies or organisations

It is aimed at students who have already been successful in achieving the Level II Certificate in Bookkeeping, and who wish to expand their existing knowledge base and acquire new practical skills that will help them advance their chosen career to the next level.


Students must have already achieved the ICB Level II Certificate in Bookkeeping in order to enrol, or an industry-recognised equivalent with an accredited awarding body. They must also hold a valid ICB membership or student registration.

  • The exam is comprised of 4 assessments - 3 online assessments that the student has the option to take either at home or their place of work, and 1 single assessment to be taken at an external ICB examination centre.
  • The first 3 assessments are designed to test students' theoretical and practical knowledge of bookkeeping and accounts:
    1. Paper BA4 – reconciliations and final accounts of a sole trader
    2. Paper BA5 – final accounts of a partnership
    3. Paper BA6 – final accounts of a not-for-profit organisation
  • The final assessment (Paper BA7 - Level III External Assessment) is to be taken at an ICB approved external examination centre, and consists of a combination of multiple choice and data entry questions, which are designed to cover all aspects of the course syllabus.


  • Equips students with essential knowledge and practical skills, helping them to expand their employment prospects, increase their earning potential and take the next step up their chosen career ladder.
  • Benefit from a flexible and accessible online learning solution.
  • Assistance is available via telephone and email, should students encounter any technical or administrative issues.
  • The course and accompanying exam are available throughout the year so students can sit the exam at a time that fits in with their existing commitments.
  • Students who are successful in completing all 4 assessments receive the Level III Certificate in Bookkeeping and Accounts, which qualifies them to work as an employed or self-employed bookkeeper.


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Bookkeeper (United Kingdom)
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Course Code
2 gigahertz (GHz)
4 GB
Free Disk space
5 GB Free Space Required
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Windows 7
Windows 8
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Internet Explorer 10 or above
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