Frequently asked questions

The go-live date is September 2025, where the changes will be rolled out from then over the next few years. 

To ensure the ACA stays at the forefront of accountancy and continues to provide a comprehensive education in business, finance and accountancy, reflecting the latest industry standards and practices. The changes come from a wide set of consultations with employers, members, students and tuition providers. 

We are working with our Partners in Learning to ensure that there is minimal impact on the current credit for prior learning arrangements and no significant changes are expected.

Yes, we are not changing the way students will sit exams, they will still have the choice of a centre or remote invigilation.

The new syllabus is available here and will be updated annually.

The learning materials for the Certificate Level modules will be ready to purchase on the ICAEW bookshelf from June 2025. The Professional Level learning materials will be available in October 2025.

Yes, the Next Generation ACA Certificate Level (with the new modules) will continue to form ICAEW CFAB.

Yes, although it will not be overly complex. It will provide some basic company information prior to the exam, mirroring real-life situations where a quick review is common.

The data analytics software will be incorporated into the Corporate Reporting, Data and Assurance module.

Permitted texts are available at Professional Level for Assurance, Risk and Reporting, Corporate Reporting, Data and Assurance and Tax Compliance and Planning.

The three case studies: Fundamental Case Study at Professional Level and Technical Case Study and Strategic Case Study at Advanced Level exams are open book, so students can use any material and texts during their exam.

No, students can choose whether to sit both modules at the same time or not. There is no requirement for these modules to be sat in the same exam session.

The order in which the students should sit their exams will depend on the student and their employer’s priorities. However, it is recommended to sit the Fundamental Case Study module after completing the Certificate Level modules and prior to the other Professional Level modules as it will cover the fundamentals of the Certificate Level. Students are also recommended to attempt the Assurance, Risk and Reporting module before the Corporate Reporting, Data and Assurance module as these modules are built on each other.

There are also a number of streams which employers and students can choose to follow to accelerate knowledge in certain areas. It is recommended that students complete the Sustainability and Ethics module alongside other Certificate Level modules in each of the streams.

1. Accounting and assurance stream: Accounting Fundamentals, Assurance and Risk Fundamentals, Assurance, Risk and Reporting, Corporate Reporting Data and Assurance and Technical Case Study.
2. Business stream: Business Insights and Performance, Corporate Financial Strategy, Business and Digital Strategy, and Strategic Case Study.
3. Tax stream: Tax Fundamentals and Tax Compliance and Planning.

Yes, Certificate Level exams remain computer-based and can be sat throughout the year. There is no change to the Professional and Advanced Level exam sessions which are:

• Professional Level: March, June, September and December
• Advanced Level: July and November

No, the exam pass marks will remain the same as the current ACA.

Yes, we will be providing students with question banks, workbooks and mock exams to ensure they are fully supported.

Yes, the Certificate Level modules will still feature multiple choice questions, along with long form questions in Accounting Fundamentals, Business Insight and Performance and Tax Fundamentals.

Certificate Level exams that have no long-form questions will remain at 1.5 hours. Those modules that contain long-form questions will be extended to 2 hours each.

No, students will not be required to retake any Professional Level exams. If there are any topics that were not covered in the current ACA Professional Level modules then the students will be made aware of these topics and will be required to do extra learning. But the students will not be required retake any modules from the Professional Level.

The exam attempts will be reset when a student transitions to the Next Generation ACA modules.

No. During the consultation period we investigated an additional Advanced Level sitting, however, it was not feasible when considering the current exam sessions and the working schedules of students and employers.

Specialised Learning is a new requirement of the ACA qualification. Students will be required to complete 30 “units” Specialised Learning as part of the ACA. They will have access to a range of e-learning courses (housed on an ICAEW Learning Management System). The courses will focus on professional skill development, emerging issue updates, and specialised technical and sector specific content. Students, together with their employers, will be able to select the content most relevant to their role and the organisation they work for. Introducing Specialised Learning to the ACA will embed the mindset of self-ownership of learning and reinforce the importance of lifelong learning, preparing students for life post qualification. You can find out more about Specialised Learning here. 

Students will need to complete a minimum of 30 units of Specialised Learning. They can complete more than 30 units if they wish. 

Specialised Learning will be available from September 2025.

Students will complete Specialised Learning throughout their training agreement. 

There will be no pass mark for Specialised Learning units.

We recognise the importance of internal training and are looking into ways this can be recognised for Specialised Learning. Further information on this will be available soon.

No. We will consider recognition for Specialised Learning separately. We recognise the importance of internal training and are looking into ways this can be recognised for Specialised Learning. Further information on this will be available soon.

We regularly speak to employers and will use these conversations (and those with internal and external subject matter experts) to identify new and emerging topics / issues which can be reflected in the Specialised Learning catalogue. 

Yes – employers will be able to see which courses students are accessing and how the students are progressing with their Specialised Learning requirements. 

Specialised Learning will enable students to learn new skills relevant to the needs of their role and organisation. The Specialised Learning units will comprise check-point assessments throughout to ensure students have understood the content however, these will not be extra exams.

Yes, students and employers can decide the content that will be the best for their situation.

Specialised Learning will not be optional for students registering for the Next Generation ACA. Students will need to complete a minimum of 30 units of Specialised Learning during their training agreement. However, students and employers will be able to choose these units as per their needs.

Yes. Students will still be required to complete the Ethics in Practice scenarios.  

No, the Ethics Learning Programme will be replaced by the Sustainability and Ethics module at Certificate Level. The Ethics Learning Programme will be available for current ACA students to complete until December 2027. If students do not complete the Ethics Learning Programme by this time, they will be asked to sit the Sustainability and Ethics module.

There will be several sessions of dual running to allow students to complete the current ACA. If students plan with their employer and Partners in Learning, they have over two years to ensure a smooth and fair transition. More information on dual running and transitional arrangements is available here.

Student starting in early 2025 are recommended to start the current Certificate Level modules and then move to the Next Generation ACA for the Professional Level exams. 

No. The Level 7 Accountancy Apprenticeship standard is currently being updated by a working group consisting of employers, training providers and UK professional bodies. We are part of that working group and are making sure that the changes to the ACA will be compliant with the updated apprenticeship standard. More information will be available in due course.

Yes, we are working with the Chartered Institute of Tax (CIOT) to maintain the ACA-CTA joint programme.