| Non-Current/Capital Depreciable Inventory | 33 | 35 | 20 | 28 | 
		
			| Record Business Management Written Test | 13 | 12 | 9 | 11 | 
		
			| Record Business Management Written Test | 13 | 8 | 10 | 14 | 
		
			| Record Business Management Written Test | 15 | 10 | 15 | 6 | 
		
			| Record Business Management Written Test | 8 | 7 | 10 | 7 | 
		
			| Record Business Management Written Test | 7 | 7 | 11 | 7 | 
		
			| Record Business Management Written Test Total | 56 | 44 | 55 | 45 | 
		
			| Tax Management Written Test | 13 | 18 | 10 | 17 | 
		
			| Tax Management Written Test | 18 | 17 | 18 | 18 | 
		
			| Tax Management Written Test | 10 | 14 | 11 | 8 | 
		
			| Tax Management Written Test | 11 | 13 | 8 | 8 | 
		
			| Tax Management Written Test | 17 | 12 | 15 | 7 | 
		
			| Tax Management Written Test Total | 69 | 74 | 62 | 58 |