The exams are divided across the 3 years but how many exams per year and what are the dates

For a graduate, if you're doing ICAEW (ACA), you complete the first 6 certificate exams very shortly after you join and the dates are decided by EY which can be any time of year. The next 6 professional level exams are sat in September, December, March and June. The final 3 advanced level exams are sat in July and November.

Hi Tanweer, this changes depending on the qualifications you're studying. So for example as a grad in a taxx team, you would likely be studying for ICAS and CTA qualifications. For ICAS there are three stages: TC(test of competence); TPS(test of professional skills); TPE(test of professional expertise) and you'd go to college for about 6 weeks as soon as you join the firm and have the first four (out of six) TC exams in November. You would then complete the remaining TC exams in January. You'd then split the 6 TPS exams over about a year from May in your first year through to your second year. The final stage is then completed in your third year. Though, if completing the CTA alongside this, there would be pauses between the ICAS papers to allow you time to complete also.

And are these split over the 3 years so 6 in the first, next 6 in the second and 3 in the final year.

I have been told the pass mark is around 50%? Is this correct?

And what is the nature of the exams, are they numerical? Multiple choice or essay style?

Usually slightly more than 6 in the first year and fewer down the line.
55% for the first 12 exams of ICAEW, and 50% for the final 3.
First 6 are multiple choice, but the rest are essay style.

Is 55% the internal pass rate at EY or for the all candidates taking the exam?

For all candidates taking the exam