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ICAEW Qualification

The ACA qualification is split into two stages, the Professional Stage and the Advanced Stage, both of 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. Students can study any combination of subjects across the Knowledge and Application modules, though we do advise students to follow one of our suggested pathways.

The CFAB qualification comprises the six Knowledge module subjects. All six exams must be passed before students can progress to the Application module of the ACA qualification.

AC
Accounting
CBE
  • preparation of financial statements
  • maintaining financial records
  • accounting adjustments
AS
Assurance
CBE
  • audit evidence and procedures
  • internal control
  • professional ethics
BF
Business and Finance
CBE
  • business objectives, structure and functions
  • the role of finance and the accounting profession
  • governance and ethics
MI
Management Information
CBE
  • costing and pricing
  • budgeting and forecasting
  • performance management and decision making
Law
Law
CBE
  • the legal framework
  • company and insolvency law
  • criminal law in relation to business

PT
Principles of Taxation
CBE
  • income tax
  • corporation tax
  • capital gains tax
  • VAT
  • tax admininstration

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