Trust and Company Administration


This module covers a range of principles and practice in trust and company law, including the procedures for accepting new business, keeping records and maintaining regular reviews. It also examines how trusts and companies are created, the main roles involved in maintaining them and how trusts and companies are used for tax-planning purposes. This is all studied in the context of the regulatory environment in which offshore services providers operate.

Study text

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This is the main pdf version of the study text, available to download as part of your qualification package.


Study text


Trust and Company Administration

Download the study text

This is the recommended study text for the June 2022 exam. There will be an update for the November 2022 exam which will be published later in the year.

Exam material

In the table below you will find:

  • Exam paper - this is the paper that was set at the exam session
  • Mark scheme - this is the document markers used to assess students' answers
  • Examiner's report - this is the examiner's comment on the examination performance
  • Student answers - for some sessions we can show examples of answers students wrote in the examination
  • Pass rates - These pass rates refer to exams from the United Kingdom, Republic of Ireland and Associated Territories (all territories administered by the Chartered Governance Institute’s office in London).
IFA Level 5 Trust and Company Administration exam material
Exam sessionExam paperMark schemeExaminer's
Student answers
June 2023 View View View
November 2022 View View View
June 2022 View View View
November 2021 View View View Exam paper 1 (pass)
Exam paper 2 (distinction)
June 2021 View View View
November 2020 View View View Exam paper 1
Exam paper 2
November 2019 View View View
June 2019 View View View
November 2018 View View View
June 2018 View View View

November 2017 View               View                    View                       

Student response to question 16

Student response to question 17                   

June 2017 View View View
Sample View View N/A

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