| Non-Current/Capital Depreciable Inventory | 30 | 20 | 17 | 1 | 
		
			| Record Business Management Written Test | 10 | 9 | 13 | 14 | 
		
			| Record Business Management Written Test | 12 | 15 | 10 | 9 | 
		
			| Record Business Management Written Test | 15 | 11 | 12 | 6 | 
		
			| Record Business Management Written Test | 9 | 7 | 6 | 4 | 
		
			| Record Business Management Written Test | 12 | 7 | 15 | 7 | 
		
			| Record Business Management Written Test Total | 58 | 49 | 56 | 40 | 
		
			| Tax Management Written Test | 13 | 17 | 14 | 15 | 
		
			| Tax Management Written Test | 17 | 17 | 17 | 17 | 
		
			| Tax Management Written Test | 17 | 14 | 11 | 10 | 
		
			| Tax Management Written Test | 10 | 11 | 12 | 8 | 
		
			| Tax Management Written Test | 13 | 12 | 8 | 8 | 
		
			| Tax Management Written Test Total | 70 | 71 | 62 | 58 |