ICAEW’s Next Gen ACA: New exam sittings timeline
| Level | First sitting of evolved ACA | Last sitting of current ACA |
|---|---|---|
| Certificate Level | September 2025 | March 2026 |
| Professional Level | March 2026 | September 2026 |
| Corporate Reporting | N/A | July 2027 |
| Strategic Business Management | N/A | November 2027 |
| Case Study | N/A | November 2026 |
| Evolved Advanced Level (New Advanced Level TCS and SCS) | July 2027 | N/A |
Certificate Level: Current to new syllabus exam mapping
Current ACA module |
Exemption from evolved ACA module equivalent |
|---|---|
| Accounting | Accounting Fundamentals (ACF) |
| Assurance | Assurance and Risk Fundamentals (ARF) |
| Law | Business Law (BLW) |
| Principles of Tax | Tax Fundamentals (TXF) |
| Management Information | Business Insight and Performance (BIP) |
| Business Technology and Finance | Sustainability and Ethics (SAE) |
Professional Level: Current to new syllabus exam mapping
Current ACA Modules |
Exemption from evolved ACA module equivalent |
Notes |
|---|---|---|
| Financial Management | Corporate Financial Strategy (CFS) | Like for like |
| Business Strategy and Technology | Business and Digital Strategy (BDS) | Like for like |
| Tax Compliance | Tax Compliance and Planning (TCP) | Some extra learning may be provided by ICAEW for tax planning |
| Financial Accounting and Reporting, Audit and Assurance | Assurance, Risk and Reporting (ARR), Corporate Reporting, Data and Assurance (CRDA) | If only one of FAR or AA is passed after September 2026, both ARR and CRDA will be required |
| Business Planning (Tax/Insurance/Banking) | Fundamental Case Study (FCS) | The Business Planning exam can be swapped for Fundamental Case Study |
Advanced Level: Current to new syllabus exam mapping
Current ACA module |
Evolved ACA module equivalent |
|---|---|
| Corporate Reporting | Technical Case Study (TCS) |
| Strategic Business Management | No Equivalent |
| Case Study | Strategic Case Study (SCS) |
Advanced Level transition scenarios and completion requirements for trainees
The table below sets out the different situations a trainee may be in as they transition at Advanced Level. The table includes detail on what they will have to complete accordingly, to transition with ICAEW’s Next Gen ACA syllabus:
Exams passed at Start 2027 |
Exams outstanding at Start 2027 |
Technical Case Study (TCS) |
Strategic Case Study (SCS) |
CR to July 2027 |
SBM through to Nov 2027 |
|---|---|---|---|---|---|
| SBM and Case | CR First attempt | YES | N/A | N/A | N/A |
| SBM and Case | CR Retake | N/A | N/A | YES, or could do TCS | N/A |
| CR and Case | SBM First attempt | N/A | YES | N/A | N/A |
| CR and Case | SBM Retake | N/A | N/A | N/A | YES |
| CR and SBM | Case | N/A | YES | N/A | N/A |
| CR | SBM and Case (both first attempts) | N/A | YES | N/A | YES |
| SBM | CR and Case | YES, or if retaking CR can do CR to July 2027 | YES | N/A | N/A |
| None | CR, SBM, and Case | YES | YES plus 15 units of SBM top-up * | N/A | N/A |
*If you started under the old syllabus (pre July 2025) and finish on new syllabus, the reduction in exams at Advanced Level will result in the ICAEW setting 15 units of SBM knowledge. ICAEW will provide info to those students impacted.
FI recommendation is the students should continue to do what they had planned to do in 2026 and not delay in their progress.
And finally…
We understand upcoming changes can be daunting, your team at First Intuition will be here to help advise on transitional arrangements and guide you through any questions you may have.
If you are an apprentice, we will be working with you and your employer to ensure your route through the qualification is carefully managed.
If you are not an apprentice and would like some advice on what to study and when, do get in touch with your local centre and we will be happy to help.
Transition to ICAEW’s Next Gen ACA – learn more
We have produced several blogs to cover all the information you need to know to help make your ICAEW journey easier. Click on the buttons below to find out more.