Next Generation ACA syllabus guidance

Following extensive consultations with employers, members, learners, and training providers, the ICAEW is evolving the ACA qualification.

If you’re mid-way through your level…

Find out how the Next Generation ACA syllabus affects you if you’re already studying for your ACA exams.

View transitional guidance

If you’re a new learner…

Take a look at our recommended pathways to studying the entire Next Generation ACA syllabus. Courses available from September 2025.

View pathway

What is Next Generation ACA?

Next Generation ACA represents the latest evolution in accountancy training, meticulously crafted to meet the needs of today's accounting landscape. The Next Generation ACA syllabus will be examined for Certificate Level courses starting from September 2025 and will be rolled out in a staggered approach, applying to Professional Level courses from March 2026 and Advanced Level from July 2027.

Next Generation ACA syllabus structure

The Next Generation ACA syllabus has three core themes: Sustainability, Technology, and Ethics. The updated syllabus is designed to offer enhanced support from Certificate to Advanced Levels, providing flexible, up-to-date learning that builds progressively throughout the qualification.

Next Generation ACA Certificate Level

Available for exams September 2025 onwards

Summary of changes:

Certificate Level may appear familiar, but it now includes a new exam — Sustainability and Ethics.
Learners no longer have to complete the Ethics programme if they are fully on the Next Generation ACA syllabus.
In total, learners must still pass six exams at Certificate Level. The six exams also continue to make up a standalone qualification: the ICAEW CFAB (ICAEW Certificate in Finance, Accounting and Business)

View subjects and durations

In line with the ICAEW’s strategy around learner support, Kaplan courses allocate more time to the start of the qualification, ensuring you get the foundation you need when you might feel a bit unsure. This approach allows our expert tutors to offer more personalised guidance when it's most crucial. While the overall contact time between tutors and learners remains the same for the qualification as a whole, our unique sequencing and timing provide optimal support throughout your journey.

Subject	Tutor-led	Focus days / OnDemand	Total duration
Accounting Fundamentals (AF)	7 days	1 day	8 days
Assurance and Risk Fundamentals (ARF)	3 days	1 day	4 days
Tax Fundamentals (TF)	5 days	1 day	6 days
Business Law (BL)		4 days	4 days
Business Insight and Performance (BIP)	5 days	1 day	6 days
Sustainability and Ethics (SE)		4 days	4 days

Next Generation ACA Professional Level

Available for exams March 2026 onwards

Summary of changes:

Professional Level has undergone significant restructuring, with some subjects being merged and condensed, while certain content has been entirely redeveloped into Specialised Learning and Development (more information on this can be found below).
A significant update is the introduction of a new Fundamental Case Study, designed to assess knowledge acquired at Certificate Level in an applied way, rather than any new learning.
In total, learners must still pass six exams at Professional Level.

View subjects

Subject	Course duration
Fundamental Case Study (FCS)	TBC
Assurance, Risk and Reporting (ARR)	TBC
Tax Compliance and Planning (TCP)	TBC
Corporate Reporting, Data and Assurance (CRDA)	TBC
Business and Digital Strategy (BDS)	TBC
Corporate Financial Strategy (CFS)	TBC

Next Generation ACA Advanced Level

Available for exams July 2027 onwards

Summary of changes:

In Next Generation ACA there are no longer two subjects and a stand-alone Case Study exam at the Advanced Level. Instead, there are two new subjects which incorporate the case study principles.
The intention by ICAEW is that they will share the same Advanced Information but used in different ways.
In total, learners must now only pass two exams at the Advanced Level, these are both Case Study exams.

View subjects

Subject	Course duration
Technical Case Study (TCS)	TBC
Strategic Case Study (SCS)	TBC

New syllabus feature

Specialised Learning and Development (SLD)

Designed to support early career specialisation. Over the programme, learners will complete 30 self-directed learning units, each approximately one hour in length, focusing on specialised topics. These units explore a wide spectrum of topics including professional skills, niche technical learning and sector-specific content across a range of disciplines such as insurance and financial services.

Unlike the core qualification, these units will not involve formal assessments. Instead, learners will engage with them through ICAEW's new online platform.

Timetables

View our timetables for scheduled sessions (Classroom and Live Online) to see when the next one is running.

View timetables

Transitional guidance

We have summarised the impact that these transitional rules will have on different cohorts of existing learners studying Kaplan courses.

For detailed transitional rules, timelines and guidance please see the ICAEW webpage.

Starting September 2024

3 Professional Level exams per sitting

This cohort will complete the entire qualification on the current syllabus — provided the Advanced Level Case Study has been taken by November 2026.

Starting September 2024

2 Professional Level exams per sitting

Current syllabus

September to December 2024

Certificate Level

June 2025 sitting

Financial Accounting and Reporting

Audit and Assurance

December 2025 sitting

Tax Compliance

Financial Management

Next Generation ACA syllabus

June 2026 sitting

Fundamental Case Study

Business and Digital Strategy

November 2026 sitting

Corporate Reporting

Strategic Business Management

Advanced Case Study

(all existing syllabus)

Starting January 2025

3 Professional Level exams per sitting

Current syllabus

January to June 2025

Certificate Level

December 2025 sitting

Financial Accounting and Reporting

Audit and Assurance

Tax Compliance

Next Generation ACA syllabus

June 2026 sitting

Fundamental Case Study

December 2026 sitting

Business and Digital Strategy

Corporate Financial Strategy

July 2027 sitting

Strategic Case Study

Technical Case Study

Starting January 2025

2 Professional Level exams per sitting

Current syllabus

January to June 2025

Certificate Level

December 2025 sitting

Financial Accounting and Reporting

Audit and Assurance

Next Generation ACA syllabus

June 2026 sitting

Fundamental Case Study

Tax Compliance and Planning

December 2026 sitting

Business and Digital Strategy

Corporate Financial Strategy

July 2027 sitting

Strategic Case Study

Technical Case Study

Recommended pathway

If you're a new learner or planning to start towards the end of 2025, here’s Kaplan’s recommended pathway for the Next Generation ACA syllabus.

September 2025 onwards

Cohorts starting on or after this date will complete the entire qualification on the Next Generation ACA Syllabus.

Next Generation

Certificate Level

Months 1–2

Accounting Fundamentals (AF)

Assurance and Risk Fundamentals (ARF)

Months 3–4

Tax Fundamentals (TF)

Business Law (BL)

Months 5–6

Business Insights and Performance (BIP)

Sustainability and Ethics (SE)

Next Generation

Professional Level

Months 7–12 (Sitting 1)

Fundamental Case Study (FCS)

Assurance, Risk and Reporting (ARR)

Results in month 11

Months 13–18 (Sitting 2)

Tax Compliance and Planning (TCP)

Corporate Reporting, Data and Assurance (CRDA)

Results in month 17

Months 19–23 (Sitting 3)

Business and Digital Strategy (BDS)

Corporate Financial Strategy (CFS)

Results in month 23

Next Generation

Advanced Level

Months 24–28

Technical Case Study (TCS)

Strategic Case Study (SCS)

Results in month 28

Why choose Kaplan?

With Kaplan, you're choosing a provider that prioritises your success every step of the way.

Dedicated learner support

In line with the ICAEW’s strategy, Kaplan courses allocate more study time to the start of the qualification, ensuring you get the foundation you need.

Flexible study methods

Kaplan offers a variety of flexible study methods to suit your learning style. Whether you prefer classroom, live online, or OnDemand options.

Focus days

These days allow you to complete diagnostic tests on previously covered topics, helping you identify your strengths and areas for improvement, and then provide activities tailored to your needs to help develop your knowledge.

Expert learning material

You'll receive targeted practice questions and exercises to support or challenge you, ensuring you're well-prepared for the next phase of your course.

Assessment alignment

At Kaplan, we align our assessment methods closely with those used in real exams to give you the best preparation possible.

Future facing GenAI tools

We leverage Generative AI to provide you with comprehensive support and provide immediate feedback on open-ended questions.

Get in touch

Study Next Generation ACA syllabus

Get in touch with our expert team to be ready when the Next Generation ACA syllabus launches.

Email Student Services
We’ll get back to you within 3 working days.
aca@kaplan.co.uk

Upskill your staff

Find out how the Next Generation ACA syllabus can transform your organisation through learning.

Email our business team
We’ll get back to you within 3 working days.
clientservices@kaplan.co.uk