ICAEW Modules
The ACA modules are split into two stages, the Professional Stage and the Advanced Stage, which are linked to your technical work experience.
The Professional Stage is made up of the Knowledge module which introduces the core concepts underpinning accountancy, and the Application module, which requires you demonstrate what you have learned in practice. Click on the links below to find out more about each module.
BF
Business and Finance
CBE
CBE
- business objectives, structure and functions
- the role of finance and the accounting profession
- governance and ethics
AC
Accounting
CBE
CBE
- preparation of financial statements
- maintaining financial records
- accounting adjustments
AS
Assurance
CBE
CBE
- audit evidence and procedures
- internal control
- professional ethics
MI
Management Information
CBE
CBE
- costing and pricing
- budgeting and forecasting
- performance management and decision making
Law
Law
CBE
CBE
- the legal framework
- company and insolvency law
- criminal law in relation to business
PT
Principles of Taxation
CBE
CBE
- income tax
- corporation tax
- capital gains tax
- VAT
- tax admininstration
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