Transitional arrangements

• Transitional arrangements may apply to students in the system prior to July 2025 and will be pragmatic and fair.
• Transitional arrangements are designed to avoid disadvantaging students with respect to completion. Progress will not be delayed; students should not be required to take extra exams.
• Students who do not complete current ACA Professional Level or Advanced Level by the last sitting dates will be required to transfer to the equivalent module in the Next Generation ACA. 

The table below sets out the last sitting of the existing ACA modules, and the first sitting of the Next Generation ACA modules. 

• Students must pass the Business Technology and Finance module by 31 March 2026 or, they will have to pass the Sustainability and Ethics module.
• Overall, students must pass six modules at Certificate Level.

• Students must pass either existing Financial Accounting and Reporting and Audit and Assurance or the new Assurance, Risk and Reporting and Corporate Reporting, Data and Assurance modules. 
• Students who have passed Tax Compliance but not Business Planning by September 2026 will have to undertake some additional learning. 
• Students who have not passed Business Planning by September 2026 will have to pass the Fundamental Case Study. 
• Overall, students must pass six modules at Professional Level. 

• Students must pass Strategic Business Management (SBM) by the November 2027 sitting, otherwise they may be required to undertake additional learning.

The table below sets out the different situations a student may be in as they transition in Advanced Level and what they will have to complete in the Next Generation ACA modules.