| Non-Current/Capital Depreciable Inventory | 1 | 1 | 1 | 1 |
| Record Business Management Written Test | 14 | 12 | 14 | 10 |
| Record Business Management Written Test | 8 | 11 | 11 | 5 |
| Record Business Management Written Test | 10 | 10 | 8 | 7 |
| Record Business Management Written Test | 8 | 6 | 7 | 3 |
| Record Business Management Written Test | 9 | 7 | 9 | 8 |
| Record Business Management Written Test Total | 49 | 46 | 49 | 33 |
| Tax Management Written Test | 12 | 10 | 12 | 12 |
| Tax Management Written Test | 9 | 8 | 9 | 10 |
| Tax Management Written Test | 9 | 14 | 6 | 8 |
| Tax Management Written Test | 13 | 9 | 2 | 10 |
| Tax Management Written Test | 6 | 8 | 6 | 10 |
| Tax Management Written Test Total | 49 | 49 | 35 | 50 |