Next Generation ACA transitional guidance

You're exempt from:

• Assurance, Risk and Reporting (ARR)
• Corporate Reporting, Data and Assurance (CRDA)

Complete these under the Next Generation Syllabus:

• Tax Compliance and Planning (TCP)
• Corporate Financial Strategy (CFS)
• Business and Digital Strategy (BDS)
• Fundamental Case Study (FCS)

September 2026: Final Professional Level sitting (current syllabus)

You must pass AA by September 2026.

Otherwise, you'll be required to sit:

• Assurance, Risk and Reporting (ARR)
• Corporate Reporting, Data and Assurance (CRDA)

...increasing your total exams from six to seven.

Once AA is passed, you're exempt from ARR and CRDA. Then complete:

• Tax Compliance and Planning (TCP)
• Corporate Financial Strategy (CFS)
• Business and Digital Strategy (BDS)
• Fundamental Case Study (FCS)

September 2026: Final Professional Level sitting (current syllabus)

You must pass FAR by September 2026.

Otherwise, you'll be required to sit:

• Assurance, Risk and Reporting (ARR)
• Corporate Reporting, Data and Assurance (CRDA)

...increasing your total exams from six to seven.

Once FAR is passed, you're exempt from ARR and CRDA. Then complete:

• Tax Compliance and Planning (TCP)
• Corporate Financial Strategy (CFS)
• Business and Digital Strategy (BDS)
• Fundamental Case Study (FCS)

September 2026: Final Professional Level sitting (current syllabus)

You're exempt from:

• Assurance, Risk and Reporting (ARR)
• Corporate Reporting, Data and Assurance (CRDA)
• Tax Compliance and Planning (TCP)
• Corporate Financial Strategy (CFS)

Complete these under the Next Generation Syllabus:

• Business and Digital Strategy (BDS)
• Fundamental Case Study (FCS)

Note: ICAEW transitional tax learning is also required.

September 2026: Final Professional Level sitting (current syllabus)

You must pass TC by September 2026. Even if resitting, the Finance Act content will remain unchanged through this date.

Once passed, you're exempt from:

• Assurance, Risk and Reporting (ARR)
• Corporate Reporting, Data and Assurance (CRDA)
• Tax Compliance and Planning (TCP)
• Corporate Financial Strategy (CFS)

Then complete:

• Business and Digital Strategy (BDS)
• Fundamental Case Study (FCS)

Note: ICAEW transitional tax learning is also required.

September 2026: Final Professional Level sitting (current syllabus)

You must pass FM by September 2026.

Once passed, you're exempt from:

• Assurance, Risk and Reporting (ARR)
• Corporate Reporting, Data and Assurance (CRDA)
• Tax Compliance and Planning (TCP)
• Corporate Financial Strategy (CFS)

Then complete:

• Business and Digital Strategy (BDS)
• Fundamental Case Study (FCS)

Note: ICAEW transitional tax learning is also required.

September 2026: Final Professional Level sitting (current syllabus)

You're exempt from:

• Assurance, Risk and Reporting (ARR)
• Corporate Reporting, Data and Assurance (CRDA)
• Tax Compliance and Planning (TCP)
• Corporate Financial Strategy (CFS)
• Fundamental Case Study (FCS)

Next, complete:

• Business and Digital Strategy (BDS)

September 2026: Final Professional Level sitting (current syllabus)

You must either:

• Resit and pass BPT by September 2026 to be exempt from Fundamental Case Study (FCS)

OR

• Complete FCS under the Next Generation ACA

Once BPT is passed, you're exempt from:

• Assurance, Risk and Reporting (ARR)
• Corporate Reporting, Data and Assurance (CRDA)
• Tax Compliance and Planning (TCP)
• Corporate Financial Strategy (CFS)
• Fundamental Case Study (FCS)

Then complete:

• Business and Digital Strategy (BDS)

September 2026: Final Professional Level sitting (current syllabus)

You must resit BST by September 2026.

Once passed, you will have completed the current ACA Professional Level. No further Professional Level exams are required under the Next Generation ACA.

September 2026: Final Professional Level sitting (current syllabus)