| Non-Current/Capital Depreciable Inventory | 1 | 3 | 6 | 1 |
| Record Business Management Written Test | 14 | 13 | 15 | 12 |
| Record Business Management Written Test | 12 | 9 | 11 | 14 |
| Record Business Management Written Test | 10 | 9 | 5 | 8 |
| Record Business Management Written Test | 5 | 6 | 9 | 4 |
| Record Business Management Written Test | 8 | 10 | 4 | 11 |
| Record Business Management Written Test Total | 49 | 47 | 44 | 49 |
| Tax Management Written Test | 11 | 11 | 12 | 8 |
| Tax Management Written Test | 11 | 13 | 9 | 13 |
| Tax Management Written Test | 16 | 12 | 13 | 9 |
| Tax Management Written Test | 10 | 8 | 7 | 8 |
| Tax Management Written Test | 4 | 5 | 6 | 6 |
| Tax Management Written Test Total | 52 | 49 | 47 | 44 |