| Non-Current/Capital Depreciable Inventory | 42 | 43 | 42 | 33 | 
		
			| Record Business Management Written Test | 15 | 16 | 16 | 14 | 
		
			| Record Business Management Written Test | 14 | 9 | 12 | 17 | 
		
			| Record Business Management Written Test | 18 | 15 | 16 | 14 | 
		
			| Record Business Management Written Test | 7 | 10 | 12 | 9 | 
		
			| Record Business Management Written Test | 15 | 9 | 15 | 7 | 
		
			| Record Business Management Written Test Total | 69 | 59 | 71 | 61 | 
		
			| Tax Management Written Test | 15 | 16 | 15 | 14 | 
		
			| Tax Management Written Test | 17 | 18 | 15 | 17 | 
		
			| Tax Management Written Test | 15 | 16 | 12 | 14 | 
		
			| Tax Management Written Test | 13 | 13 | 9 | 11 | 
		
			| Tax Management Written Test | 11 | 16 | 16 | 8 | 
		
			| Tax Management Written Test Total | 71 | 79 | 67 | 64 |