Professional Level, Financial Accounting and Reporting Moderator

Job Title: Professional Level, Financial Accounting and Reporting Moderator
Contract Type: Permanent
Location: City of London
Salary: Paid per examination session
Job Published: July 30, 2020 14:32

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.


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; lead the marking session throughout; 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

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 with a senior moderator 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
  • availability in the period of time specified
  • it would be desirable that the applicant is an ICAEW member

Please note that examiners are not permitted to teach ICAEW students, 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 by 10th August with your CV and a statement detailing:

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

Due to the current circumstances, this interview may be held via telephone. However normally interviews will be held in either Chartered Accountants Hall, Moorgate, London EC2R 6EA or at Metropolitan House, 321 Avebury Boulevard, Central Milton Keynes MK9 in September.