| Non-Current/Capital Depreciable Inventory | 36 | 38 | 30 | 26 |
| Record Business Management Written Test | 14 | 15 | 16 | 13 |
| Record Business Management Written Test | 15 | 11 | 9 | 12 |
| Record Business Management Written Test | 14 | 12 | 16 | 13 |
| Record Business Management Written Test | 13 | 10 | 11 | 10 |
| Record Business Management Written Test | 14 | 14 | 11 | 14 |
| Record Business Management Written Test Total | 70 | 62 | 63 | 62 |
| Tax Management Written Test | 15 | 16 | 12 | 17 |
| Tax Management Written Test | 18 | 16 | 18 | 15 |
| Tax Management Written Test | 15 | 13 | 12 | 14 |
| Tax Management Written Test | 13 | 10 | 14 | 11 |
| Tax Management Written Test | 18 | 11 | 15 | 15 |
| Tax Management Written Test Total | 79 | 66 | 71 | 72 |