Next Generation ACA transitional guidance

Use this guide to understand your exam exemptions and next steps based on your current ACA progress.

Step one.

Choose your level

Step two. Select your exam results

Your tailored guidance will appear when you select your exam results.

Step three.

Follow your tailored 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)

Step four.

Take note of key dates

September 2026: Final Professional Level sitting (current syllabus)

Step three.

Follow your tailored guidance

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)

Step four.

Take note of key dates

September 2026: Final Professional Level sitting (current syllabus)

Step three.

Follow your tailored guidance

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)

Step four.

Take note of key dates

September 2026: Final Professional Level sitting (current syllabus)

Step three.

Follow your tailored guidance

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.

Step four.

Take note of key dates

September 2026: Final Professional Level sitting (current syllabus)

Step three.

Follow your tailored guidance

You must pass TC by September 2026. When resitting TC, the Finance Act content will remain unchanged through to 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)

If you don’t pass TC by September 2026, you will be required to sit Tax Compliance and Planning (TCP) under the NextGen syllabus.

Then also complete:

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

Note: ICAEW transitional tax learning is also required.

Step four.

Take note of key dates

September 2026: Final Professional Level sitting (current syllabus)

Step three.

Follow your tailored guidance

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)

If you don’t pass FM by September 2026, you will be required to sit Corporate Financial Strategy (CFS) under the NextGen syllabus.

Then also complete:

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

Note: ICAEW transitional tax learning is also required.

Step four.

Take note of key dates

September 2026: Final Professional Level sitting (current syllabus)

Step three.

Follow your tailored guidance

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)

Step four.

Take note of key dates

September 2026: Final Professional Level sitting (current syllabus)

Step three.

Follow your tailored guidance

You must either:

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

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)

Step four.

Take note of key dates

September 2026: Final Professional Level sitting (current syllabus)

Step three.

Follow your tailored guidance

You must resit BST by September 2026. If you don’t pass BST by September 2026, you will be required to sit Business and Digital Strategy (BDS) under the NextGen syllabus.

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

Step four.

Take note of key dates

September 2026: Final Professional Level sitting (current syllabus)

Current syllabus subjects:

FAR – Financial Accounting and Reporting

AA – Audit and Assurance

TC – Tax Compliance

FM – Financial Management

BST – Business Strategy and Technology

BPT – Business Planning Taxation

Next Generation syllabus subjects:

ARR – Assurance, Risk and Reporting

CRDA – Corporate Reporting, Data and Assurance

BDS – Business and Digital Strategy

CFS – Corporate Financial Strategy

TCP – Taxation Compliance and Planning

FCS – Fundamental Case Study

Step two.

Follow your tailored guidance

The Next Generation ACA Advanced Level exams will be offered starting from July 2027.

While the ICAEW will continue to offer sittings for the current syllabus throughout 2027, please note that November 2026 is the final sitting for which we will offer full tuition courses for the current Advanced Level exams.

Important: We strongly recommend that all learners continue on their original exam path for 2026. Before making any decisions regarding syllabus transitions, you should discuss your options with your employer and/or student/client services to ensure your plan aligns with your training agreement and career progression.

Exam Availability & Course Support

Exam Session	Syllabus type	Course support available
November 2026	Current syllabus	Final full Tuition courses
July 2027	Current syllabus (CR & SBM)	Resit support only*
July 2027	Next Gen ACA	Full Next Gen courses begin
July 2027	Current syllabus (SBM only)	Resit support only*

* Full tuition courses will not be available for the current syllabus beyond November 2026.

If you have transitioned to the Next Generation ACA for your Professional Level exams but wish to complete your Advanced Level before July 2027, you are eligible to sit the current ACA Advanced Level exams.

Current syllabus subjects:

CR – Corporate Reporting

SBM – Strategic Business Management

Next Generation syllabus subjects:

TCS – Technical Case Study

SCS – Strategic Case Study

Get in touch

Didn't find what you need?

If your circumstances are not reflected in this guide, please contact Student Services for advice.

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aca@kaplan.co.uk

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