The four elements of the ACA
For students starting before 1 July 2025
The ACA is made up of four elements, each designed to build the technical knowledge, professional skills, and practical experience your student needs to become an ICAEW Chartered Accountant.
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Practical work experience
ACA students need to complete a minimum of 450 days of practical work experience as part of their training. This does not need to include audit work.
Individuals with a Level 4 AAT qualification may be eligible to claim up to 12 months credit for prior work experience.
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The ACA exams
The ACA is made up of 15 exams spread over three levels: the Certificate Level, the Professional Level, and the Advanced Level. Each exam has been designed to fit students practical experience as they progress through the qualification and gain an in-depth knowledge of accountancy, finance, and business.
Students may be able to claim up to 12 exam exemptions depending on their previous studies and experience. Students on the AAT to ACA Fast Track route may be able to claim up to 5 exam exemptions depending on their previous studies and experience. -
Professional development
ICAEW Chartered Accountants are known for their professionalism and expertise, building trust, spotting, and communicating risks and utilising technology. Students are required to work their way through seven professional skills areas to prepare them for the situations they will encounter throughout their career in accountancy.
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Ethics and professional scepticism
Ethics is integrated throughout the ACA, developing trusted advisors who know how to make ethical decisions and justify them. Throughout their training, students will learn the principles that underpin the ICAEW Code of Ethics, and importantly, they will learn how to apply these principles via an Ethics Learning Programme, a series of Ethics in Practice scenarios and the exams.
The Next Generation ACA
For students starting 1 July 2025 onwards
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Business, finance and accountancy exams
A refreshed, future-fit syllabus will provide a robust foundation for future professionals, developing forward-thinking business leaders ready for tomorrow's world. Your trainees will build the professional skills needed to succeed in the modern workplace with 14 new exams split across three levels: Certificate, Professional and Advanced.
Students may be able to claim up to 12 exam exemptions depending on their previous studies and experience. Students on the AAT-ACA Fast Track route may be able to claim up to five exam exemptions depending on their previous studies and experience.
- Read more about the exams
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Specialised learning and development
With a new skills development framework and the introduction of a new e-learning platform, the Next Generation ACA will develop transferrable skills and encourage lifelong learning.
By completing their CTA specialism examination, students who register for the ACA CTA Joint Programme from 1 July 2025 onwards will fulfil the specialised learning requirement of the Next Generation ACA.
- Read more about specialised learning and development
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Professional work experience
Professional work experience will remain a central requirement of the ACA. Students will continue to gain invaluable business and commercial insight implementing technical and specialist knowledge in the workplace by completing a minimum of 450 days of professional work experience.
Individuals with a Level 4 AAT qualification may be eligible to claim up to 12 months credit for prior work experience.
- Read more about the professional work experience requirements
I truly believe the ACA makes you a better accountant. It gives you that superior level of understanding, and the confidence to speak to clients.
Keith Willis Associates
The AAT-ACA Fast Track enables Keith Willis to mould trainees for his successful small practice – and pass on his passion for the profession.
Getting started with the AAT-ACA Fast Track route
How the AAT to ACA Fast Track route works
An overview to the AAT-ACA Fast Track route. Find out what it is, how it works and what's involved.
Find out more
Why choose the ACA
Attract top quality professionals to your organisation. Discover the benefits ACA training can bring to your business.
Discover the ACA
Become authorised to train
You must become an Authorised Training Employer to train ACA students. Find out what is involved and how to apply.
Getting started
Level 7 Accountancy Professional Apprenticeship
Organisations in England can access government funding and offer this route as a Level 7 apprenticeship.
Find out more