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ICAEW syllabus update: The Next Generation ACA

Starting in September 2025, ICAEW is rolling out its new syllabus: The Next Generation ACA. Designed to prepare ICAEW Chartered Accountants with the skills of the future, it is underpinned by three key themes: ethics, sustainability and technology.

We’ve worked closely with both the ICAEW and employers on both the development and design of the syllabus.

To ensure students get the best preparation for their qualification, BPP will be offering the new Certificate courses from September 2025. As each new level is rolled out, we will only offer courses for the new qualification, and recommend that students transfer to the new papers as soon as they are available.

We will work with both clients and students to ensure a smooth transition to the best pathway.

The Next Generation ACA syllabus

1. 14 business, finance and accountancy exams

As part of the new syllabus, students will be required to complete 14 business, finance and accountancy modules split out across three levels: Certificate, Professional and Advanced.

2. Specialised learning and development

With a new skills development framework and the introduction of a state-of-the-art learning and development platform, the Next Generation ACA will facilitate early career specialisation.

3. Professional work experience

Students will gain invaluable business and commercial insight, implementing technical and specialised knowledge in the workplace, by completing a minimum of 450 days professional work experience.

Certificate Level

Trainees must complete six modules. All Certificate level papers must be completed before a learner can move onto the Professional level.

What you need to know:

  •  The new Tax Fundamentals module contains additional syllabus content on Inheritance Tax and Stamp Duty

  • The new Business Insight and Performance module includes content from the current Management Information and Business Technology and Finance modules

  • Sustainability and Ethics is a fully redeveloped module

  • All other modules contain minor syllabus changes only

 Current syllabus modules

· Accounting (90 mins)​
· Assurance (90 mins)​
· Law (90 mins)​
· POT (90 mins)​
· Management Information (90 mins)​
· Ethics Learning Programme ​
· Business Technology and Finance (90 mins)​

 New syllabus modules

· Accounting Fundamentals (120 mins)
· Assurance Risk Fundamentals (90 mins)
· Business Law (90 mins)
· Tax Fundamentals (120 mins)
· Business Insight and Performance (120 mins)
· Sustainability and Ethics (90 mins)

Professional Level

Learners must complete six modules.

What you need to know:

  • The new Assurance, Risk and Reporting and Corporate Reporting, Data and Assurance modules are the equivalent of the current Financial Accounting and Reporting and Audit and Assurance modules combined

  • The Fundamental Case Study is a skills paper based on knowledge gained at Certificate level

  • The new Tax Compliance and Planning module combines the current Tax Compliance and Business Planning Tax modules

  • The Business Planning modules (Tax, Insurance and Banking) will not exist in the new syllabus, instead some content will be available via Specialised Learning and Development

  • All other modules contain minor syllabus changes only

  • For resits or deferrals, revision and retake courses will be available for the six Professional Level papers examined to March 2026 and all eight Professional Level papers (including the Business Planning papers) for June 2026

 Current syllabus modules

· Financial Management (150 mins)​
· Business Strategy and Technology (150 mins)​
· Financial Accounting and Reporting (180 mins)​
· Audit and Assurance (150 mins)​
· Tax Compliance (150 mins)​
· Business Planning (150 mins) ​

 New syllabus modules

· Corporate Financial Strategy (150 mins)
· Business and Digital Strategy (150 mins)
· Assurance, Risk and Reporting (180 mins)
· Corporate Reporting, Data and Assurance (150 mins)
· Tax Complaince and Planning (180 mins)
· Fundamental Case Study (150 mins)

Advanced Level

Trainees are required to complete two case studies. More information will be available once the syllabus has been released.

 Current syllabus modules

· Corporate Reporting (3.5 hrs)
· Strategic Business Management (3.5 hrs)
· Advanced Case Study (4 hrs)· Corporate Reporting (3.5 hrs)

 New syllabus modules

· Technical Case Study (TBC)
· Strategic Case Study (TBC)

What the syllabus change means for you

I am already studying

Students in the transition period can do a mix and match of old and new syllabus as long as six modules are completed at Certificate and Professional level. We recommend transitioning as soon as new syllabus exams become available. If you have any questions about your personal situation, please contact us for tailored advice.
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I plan to study in the future:

All learners from September 2025 onwards will start the Next Gen ACA qualification and sit all new syllabus modules.

Key dates

  • September 2025: BPP will offer the new ACA Certificate syllabus (Tax Fundamentals will only be available from 1st December 2025). There will be no further starts on the current Certificate syllabus.

  • March 2026: BPP will offer the new ACA Professional syllabus. There will be no further starts on the current Professional syllabus. The current Certificate syllabus will be discontinued and no further resits can be attempted.

  • September 2026: This will be the final sitting of current Professional syllabus.

  • July 2027: BPP will offer the new ACA Advanced syllabus.

  • November 2027: The current Advanced syllabus will be discontinued and the transition to the Next Generation ACA will be complete.

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