In total, 7,549 students sat exams in December, and achieved the following pass rates:

• Audit and Assurance: 73.4%
• Business Planning: Banking: 61.3%
• Business Planning: Insurance: 80.8%
• Business Planning: Taxation: 79.8%
• Business Strategy and Technology: 86.4%
• Financial Accounting and Reporting (IFRS): 80.0%
• Financial Accounting and Reporting (UK GAAP): 69.6%
• Financial Management: 89.4%
• Tax Compliance: 81.6%

The Level 4 Accounting Technician end-point assessment results have also been released today. There were 15 submissions for the portfolio and reflective statement, obtaining a 100% pass rate. Meanwhile, 16 students took the role simulation exam, achieving an 81.3% pass rate.

Will Holt, ICAEW Managing Director for Education and Training, said:

"Congratulations to all ICAEW students who successfully passed their Professional Level exams this session. Additionally, well done to those who have earned one of our Subject or Annual Order of Merit prizes.

“We wish all our students the very best in their future studies and careers."

PROFESSIONAL LEVEL, DECEMBER 2024

SUBJECT ORDER OF MERIT

Audit and Assurance

Joint first place and the Watts prize

• Ibtihal Ibrahim, London (PKF Littlejohn LLP)
• Benjamin Mallett, London (Evelyn Partners LLP)

Business Planning: Banking

First place

• Ethan Padget Dunthorne, London (Deloitte LLP)

Business Planning: Taxation

First place and the Little prize

• Lara Finn, Southampton (RSM UK Audit LLP)

Business Strategy and Technology

First place and the Railton prize

• Anonymous, Cambridge (Deloitte LLP)

Financial Accounting and Reporting

Joint first place and Spicer and Pegler prize

• Mohammad Sheikh Fawaaz Jahmeerbacus, Mauritius (BDO Solution Ltd)
• Wen Lin Wong, Malaysia

Financial Management

First place and the Howitt prize

• Shaun Bowditch, London (Evelyn Partners LLP)

Tax Compliance

First place and the Knox prize

• Lewis Jacobs, Peterborough (MacIntyre Hudson LLP)

PROFESSIONAL LEVEL, DECEMBER 2024

ANNUAL INTERNATIONAL ORDER OF MERIT

First place and the Plender prize

• Siti Sarah Binti Ahmad Lutpi, Malaysia

Second place and the Stephens prize

• Amber Greaves, Guildford (Evelyn Partners LLP)

Third place and the Hewitt prize

• Rhianna Cratchley, Leeds (KPMG LLP)

Fourth place and the Northcott prize

• Hannah Evans, Manchester (PricewaterhouseCoopers LLP)

Fifth place and the Cassleton Elliott Prize

• Morvah Murley, Southampton (RSM UK Audit LLP)

Sixth place and the Arthur Swinson prize

• Krita Shah, London (Ernst & Young LLP)

Seventh place

• Louise Rebekka Bester, London (Moore Kingston Smith LLP)

Eighth place

• Isobela Mcmillan, Altrincham (THG PLC)

Ninth place

• Robert Salvesen, Manchester (PricewaterhouseCoopers LLP)

Tenth place

• Jonathan Evans, Barnstaple (Simpkins Edwards LLP)

Eleventh place

• Ewa Glit, Luton (Ernst & Young LLP)

Joint twelfth place

• Jeremy Gibbons, London (Grant Thornton UK LLP)
• Benjamin Newey, Birmingham (PricewaterhouseCoopers LLP)

Fourteenth place

• David Bush, Leeds (Deloitte LLP)

Fifteenth place

• Max Hewitt, London (Grant Thornton UK LLP)

Highest Non-Public Practice student and the Roger Lawson prize

• Amber Greaves, Guildford (Evelyn Partners LLP)

Simon Morris Memorial prize

• Krita Shah, London (Ernst & Young LLP)

ENDS