| Non-Current/Capital Depreciable Inventory | 2 | 2 | 2 | 2 |
| Record Business Management Written Test | 12 | 13 | 10 | 11 |
| Record Business Management Written Test | 13 | 16 | 16 | 14 |
| Record Business Management Written Test | 16 | 10 | 14 | 7 |
| Record Business Management Written Test | 17 | 17 | 8 | 10 |
| Record Business Management Written Test | 9 | 7 | 6 | 6 |
| Record Business Management Written Test Total | 67 | 63 | 54 | 48 |
| Tax Management Written Test | 13 | 12 | 10 | 14 |
| Tax Management Written Test | 15 | 9 | 11 | 9 |
| Tax Management Written Test | 11 | 7 | 8 | 7 |
| Tax Management Written Test | 16 | 4 | 2 | 8 |
| Tax Management Written Test | 14 | 7 | 9 | 3 |
| Tax Management Written Test Total | 69 | 39 | 40 | 41 |