Professional Level Financial Accounting and Reporting Moderator

Job Title: Professional Level Financial Accounting and Reporting Moderator
Contract Type: Contract
Location: Unknown
Contact Name: Kirsty Bellfield
Contact Email:
Job Published: February 19, 2021 15:17

Job Description


ICAEW’s ACA is regarded as the qualification for business leaders and attracts talented students from a variety of backgrounds worldwide. We are currently looking for professionals from a business or academic background to join our Professional Level Financial Accounting and Reporting team as a moderator, within the ACA qualification.


Examiner Role Description

Main responsibility of the Moderator is to act as the quality controller for the Financial Accounting and Reporting exam to ensure that the exams are consistent with the syllabus and across exam sittings. This will normally involve:

  • meeting with the Examiner(s) at least once during the setting process of each exam
  • working the exam and ensure that the questions, suggested answers and mark plan are complete and appropriate
  • supporting the examiner in leading the marking sessions; undertake marking of scripts as appropriate, including in sessions run by other exam team members
  • arranging for a Technical Moderator to work the final draft of the exam
  • close involvement in the quality control of the marking process and script reviews
  • ensure that ethical issues are covered in relevant modules or exams
  • attendance at ICAEW Tutor conference

Person Specification

ICAEW Examiners are experts in their subject area, drawing from commercial and/or academic experience and applying this within an assessment framework. You may be changing career path, looking for additional work to expand your portfolio, or already be working as a freelancer in the professional qualifications space. You’ll likely have recent experience of teaching, setting or marking professional accountancy examinations, usually in the subject area for which you are applying. ICAEW membership is desirable, and membership of at least one relevant professional body is essential.


Applicants for the posts will need to demonstrate the following skills and attributes:

  • membership of a recognised professional body
  • specialism in Financial Accounting and Reporting, in particular; the International Accounting Standards Board’s (IASB) conceptual framework for financial reporting, and the application of IFRS to specified single entity and group scenarios. A good understanding of the differences between IFRS and UK GAAP is also required, together with a good overall knowledge of the whole field of accountancy
  • team player
  • willingness to work collaboratively with senior moderators and with ICAEW staff
  • flexibility and responsiveness to identified needs
  • attention to detail
  • ability to work to strict deadlines
  • respect for the confidential nature of ICAEW’s examination process
  • interest in developing modes of assessment


Please note that examiners are not permitted to teach ICAEW students at the relevant Level, if appointed.



Fees are fixed and paid per examination session. The work may include approximately three to four contact days per session as well as the time required for setting questions and papers, mark schemes, marking and report writing.


How to proceed

Please apply below  by 4th March 2021 with your CV and a statement detailing:

  • how you meet the person specification
  • why you would be interested in becoming an ICAEW examiner


Interviews will be held remotely via Microsoft Teams on or around 1st April 2021.