Regulated learning aim but learner doesn't take exam at the end

Definitely Completed/Not Achieved. If they really did the content for a regulated aim and that's what they were aiming for, that's what you should report, it's part of the ILR Data Management Principles. Switching to non-reg would just look like you were manipulating your success rates.

Thank you. No intention to manipulate success rates but didn't want to risk affecting future funding if they didn't feel ready or complete the learning. Will have to check the individual circumstances I guess.

If a student fails an aim, they can usually be funded to do it again as long as you deliver all of the content again 🙂 If they didn't complete all the learning, that would be a withdrawal, not a completion.