CR Templates and Frameworks — Jul 2026
Print-and-tab companion to the CR Master Revision Guide. Designed to sit on the desk during the exam. Each
module is a stand-alone reference card.
,T1 — Time budget
T1.1 Master clock
3 hours 30 minutes (210 minutes). 100 marks. 2 minutes per mark including reading.
Phase Q1 (~30 marks) Q2 (~40 marks) Q3 (~30 marks) Total
Read scenario + requirement 6 min 8 min 6 min 20 min
Plan time budget per sub-req 1 min 2 min 1 min 4 min
Answer requirements (2 min/mark) 50 min 70 min 50 min 170 min
Buffer / review 3 min 5 min 3 min 11 min
Final-minute review 5 min
Total 60 min 85 min 60 min 210 min
T1.2 Attack order — recommended
Q1 → Q3 → Q2 (“warm up cold”)
Q1 and Q3 are cold (no AI). Q2 has AI prep already done. Work the cold questions first while fresh; deploy AI
prep on Q2 when fatigue starts.
T1.3 Per-sub-requirement budget — write it down before you write the answer
Once you’ve decoded the marks, write the deadline in the WP / margin. Once a sub-req runs over by 25%,
move on — marginal marks elsewhere are higher-value.
Marks Time Move-on deadline
4 8 min 10 min
6 12 min 15 min
8 16 min 20 min
10 20 min 25 min
12 24 min 30 min
14 28 min 35 min
T1 — Time budget Page 2
, T2 — Question-archetype decoder
T2.1 Identify the archetype in the first 60 seconds
Q3 — Audit firm
Archetype Q1 — Industry FR Q2 — DAS mini-case bundle
Role Industry employee (FA / head of group Audit senior at named LLP Audit senior at named
/ ChA assistant) LLP
Marks 28-32 38-42 28-30
Anchor Group + at least one other complex DAS interrogation + FR + audit risks + 2-3 technical FR +
transaction procedures + ethics audit + ethics
AI? None (cold) Yes — DAS scenario None (cold)
T2.2 Q1 trigger phrases
• “You report to [the FD / head of group / financial controller]”
• “[Listed entity name] is a UK-listed / AIM-listed company that…”
• “Set out and explain the appropriate financial reporting treatment…”
• “Show your adjustments / Include relevant journals / Calculate the goodwill”
• “Prepare a working paper / briefing note for [boss]”
• “Ignore tax and deferred tax” / “Assume current and deferred tax has no impact”
T2.3 Q2 trigger phrases
• “You work in the audit department of [firm]”
• “You are an audit senior on the [client] audit”
• “You will have reviewed the background information [from AI]”
• “Data for [final month] has been imported into the data analytics software”
• “Use the data analytics software to identify…”
• “Respond to the instructions from [manager]”
T2.4 Q3 trigger phrases
• Audit firm setting BUT no AI / no DAS reference
• “You have recently been assigned to / recently joined the team responsible for the audit of…”
• “[Audit senior name] has performed audit procedures on… has gone on holiday — please complete…”
• Multiple discrete technical issues bundled
T2.5 Critical perspective check — DO THIS FIRST
Industry (Q1) Audit firm (Q2/Q3)
Escalate to FD / audit committee / chair / NEDs Engagement manager / partner / ethics partner
Document Yes Yes
Resign? If unresolved (last resort) From engagement (per ICAEW Code)
Audit opinion N/A (you’re not the auditor) Modify per ISA 705 if needed
ICAEW report Per NOCLAR / professional behaviour Per NOCLAR / professional behaviour
T2 — Question-archetype decoder Page 3
Print-and-tab companion to the CR Master Revision Guide. Designed to sit on the desk during the exam. Each
module is a stand-alone reference card.
,T1 — Time budget
T1.1 Master clock
3 hours 30 minutes (210 minutes). 100 marks. 2 minutes per mark including reading.
Phase Q1 (~30 marks) Q2 (~40 marks) Q3 (~30 marks) Total
Read scenario + requirement 6 min 8 min 6 min 20 min
Plan time budget per sub-req 1 min 2 min 1 min 4 min
Answer requirements (2 min/mark) 50 min 70 min 50 min 170 min
Buffer / review 3 min 5 min 3 min 11 min
Final-minute review 5 min
Total 60 min 85 min 60 min 210 min
T1.2 Attack order — recommended
Q1 → Q3 → Q2 (“warm up cold”)
Q1 and Q3 are cold (no AI). Q2 has AI prep already done. Work the cold questions first while fresh; deploy AI
prep on Q2 when fatigue starts.
T1.3 Per-sub-requirement budget — write it down before you write the answer
Once you’ve decoded the marks, write the deadline in the WP / margin. Once a sub-req runs over by 25%,
move on — marginal marks elsewhere are higher-value.
Marks Time Move-on deadline
4 8 min 10 min
6 12 min 15 min
8 16 min 20 min
10 20 min 25 min
12 24 min 30 min
14 28 min 35 min
T1 — Time budget Page 2
, T2 — Question-archetype decoder
T2.1 Identify the archetype in the first 60 seconds
Q3 — Audit firm
Archetype Q1 — Industry FR Q2 — DAS mini-case bundle
Role Industry employee (FA / head of group Audit senior at named LLP Audit senior at named
/ ChA assistant) LLP
Marks 28-32 38-42 28-30
Anchor Group + at least one other complex DAS interrogation + FR + audit risks + 2-3 technical FR +
transaction procedures + ethics audit + ethics
AI? None (cold) Yes — DAS scenario None (cold)
T2.2 Q1 trigger phrases
• “You report to [the FD / head of group / financial controller]”
• “[Listed entity name] is a UK-listed / AIM-listed company that…”
• “Set out and explain the appropriate financial reporting treatment…”
• “Show your adjustments / Include relevant journals / Calculate the goodwill”
• “Prepare a working paper / briefing note for [boss]”
• “Ignore tax and deferred tax” / “Assume current and deferred tax has no impact”
T2.3 Q2 trigger phrases
• “You work in the audit department of [firm]”
• “You are an audit senior on the [client] audit”
• “You will have reviewed the background information [from AI]”
• “Data for [final month] has been imported into the data analytics software”
• “Use the data analytics software to identify…”
• “Respond to the instructions from [manager]”
T2.4 Q3 trigger phrases
• Audit firm setting BUT no AI / no DAS reference
• “You have recently been assigned to / recently joined the team responsible for the audit of…”
• “[Audit senior name] has performed audit procedures on… has gone on holiday — please complete…”
• Multiple discrete technical issues bundled
T2.5 Critical perspective check — DO THIS FIRST
Industry (Q1) Audit firm (Q2/Q3)
Escalate to FD / audit committee / chair / NEDs Engagement manager / partner / ethics partner
Document Yes Yes
Resign? If unresolved (last resort) From engagement (per ICAEW Code)
Audit opinion N/A (you’re not the auditor) Modify per ISA 705 if needed
ICAEW report Per NOCLAR / professional behaviour Per NOCLAR / professional behaviour
T2 — Question-archetype decoder Page 3
