ICB Level 4 Advanced Bookkeeping and Accounts

The ICB Level 4 Advanced Bookkeeping and Accounts covers the production of a set of accounts from incomplete records, advanced partnership accounts and the preparation and interpretation of internal management accounts for incorporated bodies.

At the end of this course, you will become a qualified, certified bookkeeper

This Level 4 ICB Qualification is the natural follow-on from ICB Level III where you will learn to complete accounts for Limited Liability companies, including shares, dividends and account analysis using accounting ratios.

On completion of this qualification, candidates will be able to carry out the role of an employed or self-employed bookkeeper, producing draft year-end accounts for limited companies and limited liability partnerships in both a manual and a computerised system within the above limitations. Your ‘skill-set’ will also enable to you apply employed bookkeeping positions.

This course package covers the ABA8 and ABA9 elements that are required to become a Full Member of The ICB. This means that upon successful completion of this course and application for membership you can use the letters “MICB” after you name.


The ICB Level 4 Advanced Bookkeeping take your all the way to Full Member status with the ICB.  You'll be able to practice as a certified bookkeeper.
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At your own pace

Study this course as quickly or slowly as you wish; we’ll work at a speed that suits you.

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Get as much help as you want from your personal course tutor via phone and email.

Awarding body: ICB
Our course ref: X401

The ICB’s role as a membership body is to provide ongoing support to members to ensure they are knowledgeable and up to date with the latest legislation, mindful of their ethical obligations, and best-placed to provide a trusted and exemplary service to business.

In the bookkeeping industry, The ICB need no introduction, they are the biggest institution of its kind in the world. Effortlessly and professionally maintaining the high standards of bookkeeping as a profession.

Study Hours

Up to 120 hours which is under 40 minutes per day for 6 months.

Course Duration

You have up to a year to complete this course and we have included a suggested number of study hours above. This is usually ample time for learners, even with full time jobs and other commitments. Don’t worry if you go over the year though, we can organise an extension to your course for a small fee, which also extends your tutor support.

Study Method

This is a paper-based course, meaning that we will send all of your study materials out to you in the post. However, correspondence with your personal tutor is via email and our student portal.


The two assessments (ABA8 & ABA9) are to be taken in the order listed above. The first is taken via the ICB test portal at home. You will then take the ABA9 exam in a local Pearson Vue test centre (these are often the same building as a driving test centre).  This is a mixture of multiple choice and data entry questions. Successful candidates will need to pass both assessments to gain the full qualification.

Course Outcomes

Successful achievement of this qualification will allow you to apply for Full Membership to the ICB. You will be able to work as an self-employed bookkeeper or senior employed bookkeeper and you will also receive an official certificate of completion from the ICB. Read more about the ICB here.

Additional Information
Level 4
Entry requirements
Before commencing the study at this level the candidate should have achieved ICB Level 3 Certificate in Bookkeeping and Accounts or its equivalent.
Section 1
Paper ABA8 – Final management accounts of incorporated businesses
  • Final accounts including adjustments for a limited company (internal management accounts format only)
  • Limited liability partnerships
  • Incomplete records
  • Partnership profit sharing ratios
  • Calculation and interpretation of ratios
  • Testing in a computerised accounts system for any and/or all of the above

You will have access to your personal tutor, via email and telephone, who will mark your assignments and guide you through the course. In addition, you will be supplied with a comprehensive Study Guide which will help you through the study and assessment process. Your personal tutor will be highly experienced in their subject area and qualified to teach.

We include 6 months’ access to the full version of SageOne within our course fee. Our cloud-based Sage software runs on any computer with a web browser.

We provide all the specially written learning materials you require to study this course at home. The course fee also includes tutor support for 12 months.

No, all of the study materials are supplied within your learning pack.

You will receive everything you need to complete this course within the study materials we provide but you will be responsible for the optional exam fees if you wish to take them and they are charged at £36 per online exam and £88 for the external assessment.

Yes, there are 3 exams to complete. You can take these exams on your computer at home. If you decide not to take the exam or wish to delay, we can provide a certificate of completion which will evidence that you have studied the course.

ICB examinations can be completed inside and outside of the UK and in most countries around the world. Home-based examinations can be completed anywhere that you can connect securely to the internet and open your emails.

Centre-based examinations are available at more than 5,200 centres worldwide throughout the year.

We provide all the specially written learning materials you require to study this course at home. The course fee also includes our personal tutor support for 12 months. We provide 12 months’ free student membership and registration to The ICB which is worth £78 and access to SageOne accounting cloud software for 12 months worth £288. That’s a bundled saving of £366!

You’ll need to have passed ICB Level 3 Bookkeeping and Accounts before beginning this course.

That’s fine, this course can be studied anywhere and is completed by submitting Tutor marked assignments (TMAs).

Please check our FAQs section or Contact Us, we are happy to answer any questions you have.

My tutor is lovely

Really enjoying my studies so far, the course looks nice and is easy to follow. I’ve only really just started studying but I like what i’ve seen so far and my tutor is lovely.