Next Generation ACA syllabus guidance
Following extensive consultations with employers, members, learners, and training providers, the ICAEW is evolving the ACA qualification.
If you’re mid-way through your level…
Find out how the Next Generation ACA syllabus affects you if you’re already studying for your ACA exams.
arrow_downwardView transitional guidanceIf you’re a new learner…
Take a look at our recommended pathways to studying the entire Next Generation ACA syllabus. Courses available from September 2025.
arrow_downwardView pathwayWhat is Next Generation ACA?
Next Generation ACA represents the latest evolution in accountancy training, meticulously crafted to meet the needs of today's accounting landscape. The Next Generation ACA syllabus will be examined for Certificate Level courses starting from September 2025 and will be rolled out in a staggered approach, applying to Professional Level courses from March 2026 and Advanced Level from July 2027.
Next Generation ACA syllabus structure
The Next Generation ACA syllabus has three core themes: Sustainability, Technology, and Ethics. The updated syllabus is designed to offer enhanced support from Certificate to Advanced Levels, providing flexible, up-to-date learning that builds progressively throughout the qualification.
In line with the ICAEW’s strategy around learner support, Kaplan courses allocate more time to the start of the qualification, ensuring you get the foundation you need when you might feel a bit unsure. This approach allows our expert tutors to offer more personalised guidance when it's most crucial. While the overall contact time between tutors and learners remains the same for the qualification as a whole, our unique sequencing and timing provide optimal support throughout your journey.
Next Generation ACA Certificate Level
Next Generation ACA Professional Level
Available for exams March 2026 onwards
Summary of changes:
- Professional Level has undergone significant restructuring, with some subjects being merged and condensed, while certain content has been entirely redeveloped into Specialised Learning and Development (more information on this can be found below).
- A significant update is the introduction of a new Fundamental Case Study, designed to assess knowledge acquired at Certificate Level in an applied way, rather than any new learning.
- In total, learners must still pass six exams at Professional Level.
| Subject | Course duration |
|---|---|
| Fundamental Case Study (FCS) | TBC |
| Assurance, Risk and Reporting (ARR) | TBC |
| Tax Compliance and Planning (TCP) | TBC |
| Corporate Reporting, Data and Assurance (CRDA) | TBC |
| Business and Digital Strategy (BDS) | TBC |
| Corporate Financial Strategy (CFS) | TBC |
Next Generation ACA Advanced Level
Available for exams July 2027 onwards
Summary of changes:
- In Next Generation ACA there are no longer two subjects and a stand-alone Case Study exam at the Advanced Level. Instead, there are two new subjects which incorporate the case study principles.
- The intention by ICAEW is that they will share the same Advanced Information but used in different ways.
- In total, learners must now only pass two exams at the Advanced Level, these are both Case Study exams.
| Subject | Course duration |
|---|---|
| Technical Case Study (TCS) | TBC |
| Strategic Case Study (SCS) | TBC |
Specialised Learning and Development (SLD)
Designed to support early career specialisation. Over the programme, learners will complete 30 self-directed learning units, each approximately one hour in length, focusing on specialised topics. These units explore a wide spectrum of topics including professional skills, niche technical learning and sector-specific content across a range of disciplines such as insurance and financial services.
Unlike the core qualification, these units will not involve formal assessments. Instead, learners will engage with them through ICAEW's new online platform.
Transitional guidance
We have summarised the impact that these transitional rules will have on different cohorts of existing learners studying Kaplan courses.
For detailed transitional rules, timelines and guidance please see the ICAEW webpage.
Starting September 2024
Three Professional Level exams per sitting
This cohort will complete the entire qualification on the current syllabus — provided the Advanced Level Case Study has been taken by November 2026.
Starting September 2024
Two Professional Level exams per sitting
Current syllabus
September to December 2024
- Certificate Level
June 2025 sitting
- Financial Accounting and Reporting
- Audit and Assurance
December 2025 sitting
- Tax Compliance
- Financial Management
Next Generation ACA syllabus
June 2026 sitting
- Fundamental Case Study
- Business and Digital Strategy
November 2026 sitting
- Corporate Reporting
- Strategic Business Management
- Advanced Case Study
(all existing syllabus)
Starting January 2025
Three Professional Level exams per sitting
Current syllabus
September to December 2024
- Certificate Level
December 2025 sitting
- Financial Accounting and Reporting
- Audit and Assurance
- Tax Compliance
Next Generation ACA syllabus
June 2026 sitting
- Fundamental Case Study
December 2026 sitting
- Business and Digital Strategy
- Corporate Financial Strategy
July 2027 sitting
- Strategic Case Study
- Technical Case Study
Starting January 2025
Two Professional Level exams per sitting
Current syllabus
January to June 2025
- Certificate Level
December 2025 sitting
- Financial Accounting and Reporting
- Audit and Assurance
Next Generation ACA syllabus
June 2026 sitting
- Fundamental Case Study
- Tax Compliance and Planning
December 2026 sitting
- Business and Digital Strategy
- Corporate Financial Strategy
July 2027 sitting
- Strategic Case Study
- Technical Case Study
Recommended pathway
If you're a new learner or planning to start towards the end of 2025, here’s Kaplan’s recommended pathway for the Next Generation ACA syllabus.
September 2025 onwards
Cohorts starting on or after this date will complete the entire qualification on the Next Generation ACA Syllabus.
Certificate Level
Months 1–2
- Accounting Fundamentals (AF)
- Assurance and Risk Fundamentals (ARF)
Months 3–4
- Tax Fundamentals (TF)
- Business Law (BL)
Months 5–6
- Business Insights and Performance (BIP)
- Sustainability and Ethics (SE)
Professional Level
Months 7–12 (Sitting 1)
- Fundamental Case Study (FCS)
- Assurance, Risk and Reporting (ARR)
Results in month 11
Months 13–18 (Sitting 2)
- Tax Compliance and Planning (TCP)
- Corporate Reporting, Data and Assurance (CRDA)
Results in month 17
Months 19–23 (Sitting 3)
- Business and Digital Strategy (BDS)
- Corporate Financial Strategy (CFS)
Results in month 23
Advanced Level
Months 24–28
- Technical Case Study (TCS)
- Strategic Case Study (SCS)
Results in month 28
Why choose Kaplan?
With Kaplan, you're choosing a provider that prioritises your success every step of the way.
Dedicated learner support
In line with the ICAEW’s strategy, Kaplan courses allocate more study time to the start of the qualification, ensuring you get the foundation you need.
Flexible study methods
Kaplan offers a variety of flexible study methods to suit your learning style. Whether you prefer classroom, live online, or OnDemand options.
Focus days
These days allow you to complete diagnostic tests on previously covered topics, helping you identify your strengths and areas for improvement, and then provide activities tailored to your needs to help develop your knowledge.
Expert learning material
You'll receive targeted practice questions and exercises to support or challenge you, ensuring you're well-prepared for the next phase of your course.
Assessment alignment
At Kaplan, we align our assessment methods closely with those used in real exams to give you the best preparation possible.
Future facing GenAI tools
We leverage Generative AI to provide you with comprehensive support and provide immediate feedback on open-ended questions.
Get in touch
Contact us if you require specific transitional advice or would like to know more about Next Generation ACA.
Study Next Generation ACA syllabus
Get in touch with our expert team to be ready when the Next Generation ACA syllabus launches.
Email student services and we’ll get back to you within three working days.
kaplanlearning@kaplan.comUpskill your staff
Find out how the Next Generation ACA syllabus can transform your organisation through learning.
Email our business team and we’ll get back to you within three working days.
internationaloperations@kaplan.com
