| Non-Current/Capital Depreciable Inventory | 1 | 1 | 1 | 1 |
| Record Business Management Written Test | 12 | 11 | 13 | 9 |
| Record Business Management Written Test | 12 | 12 | 13 | 13 |
| Record Business Management Written Test | 10 | 11 | 5 | 8 |
| Record Business Management Written Test | 9 | 6 | 4 | 5 |
| Record Business Management Written Test | 10 | 12 | 6 | 6 |
| Record Business Management Written Test Total | 53 | 52 | 41 | 41 |
| Tax Management Written Test | 15 | 10 | 13 | 8 |
| Tax Management Written Test | 14 | 11 | 12 | 10 |
| Tax Management Written Test | 12 | 9 | 5 | 9 |
| Tax Management Written Test | 13 | 5 | 6 | 3 |
| Tax Management Written Test | 11 | 4 | 11 | 4 |
| Tax Management Written Test Total | 65 | 39 | 47 | 34 |