Frequently asked questions

Any organisation can become an Authorised Training Employer as long as it can meet the ICAEW training standards before and during a training agreement.  

• Find out more about becoming authorised to train
• Read the training standards

By applying to become an Authorised Training Employer, you are providing your organisation with Authorised Training Employer status, and you will need to nominate a qualified person responsible for training who will be responsible for the delivery of ACA training and the main point of contact with ICAEW.  

By applying to become an Authorised Training Principal, you are authorising yourself to offer ACA training within your organisation and you will be responsible for the delivery of ACA training and the main point of contact with ICAEW. 

Most organisations training ACA students are Authorised Training Employers. You should apply to become an Authorised Training Employer if your organisation is planning to support your students by covering their training fees, funding their tuition or providing study leave, as well as mentoring them through the ACA requirements. Please note, you must provide financial support to apprentices.

Authorised Training Principals act in a supervisory role. You should apply to become an Authorised Training Principal in the event that you wish to mentor students through the ACA but do not wish to financially assist them during their training.

It is free of charge.

If you would like another office within your organisation to become authorised to offer ACA training, you will need to register to become a Training Office Group by completing the form and returning it to ateaccess@icaew.com.

• Download the form

To remain as an Authorised Training Employer or Principal, you must ensure you are constantly meeting and following our training standards. You will receive a visit from our training managers on a cyclical basis (at least once every three years) where we will review and monitor your compliance. 

• View ICAEW’s training standards
• More information on what happens during a review visit

The QPRT must hold a position of responsibility and have decision-making power in relation to training and development. They must: 

• be a member of an IFAC full membership body, or other equivalent recognised body at the discretion of ICAEW;  
• be a partner, director or equivalent in your organisation; and
• have at least two years membership within their professional body.  

• See an overview of the role of a QPRT 

Yes. If you are unable to nominate an ICAEW member within your organisation to act as the adviser to the QPRT, one of our training managers will be able to appoint you one during the authorisation visit.

The PRT must be: 

• be a member of an IFAC full membership body, or other equivalent recognised body at the discretion of ICAEW;
• an experienced individual, preferably of partner or director status; and
• based at a subsidiary office. 
  
  

• See an overview of the role of a PRT 

To become a PRT, please complete the application form and return it to ATEaccess@icaew.com.

• Download the form

To become a counsellor, please complete the application form and return it to ATEaccess@icaew.com.

• Download the form

To become an ACA student manager, please complete the application form and return it to ATEaccess@icaew.com.

• Download the form

No. In most countries, employment law requires your organisation to provide your employees with an employment contract. This is a different document and is separate to the training agreement. 

• Read more about training agreements

Yes. Extensions can sometimes be required if, for example, a student is switching to a part-time contract or requires more time to meeting their training requirements. Agreements can be extended for up to a total of 60 months. However, please note, you do not need to extend a student’s training agreement for them to complete exams – exams are independent of the minimum three-year training agreement period. 

Extensions up to three months can be made by the student via their online training file. 

Extensions beyond three months require the employer to update the training agreement and advise us accordingly by completing the amendments to a training agreement form. 

• Download the form

All exam dates and deadlines can be found on the exam applications page.

• View exam dates and deadlines

Exams can be taken in any order, except for the Case Study exam which must be completed last and in the final year of a training agreement, or the Strategic Case Study exam which must be completed last and in the final 18 months of a training agreement. If you would like some support on tailoring the order your students sit their exams to your organisation, please contact us. 

The order in which the students should sit their exams will depend on the student and their employer’s priorities. However, it is recommended to sit the Fundamental Case Study exam after completing the Certificate Level exams and prior to the other Professional Level exams as it will cover the fundamentals of the Certificate Level. Students are also recommended to attempt the Assurance, Risk and Reporting exam before the Corporate Reporting, Data and Assurance exam as these exams build on each other.

There are also a number of streams which employers and students can choose to follow to accelerate knowledge in certain areas. It is recommended that students complete the Sustainability and Ethics exam alongside other Certificate Level exams in each of the streams.

• Accounting and assurance stream: Accounting Fundamentals, Assurance and Risk Fundamentals, Assurance, Risk and Reporting, Corporate Reporting Data and Assurance and Technical Case Study.
• Business stream: Business Insights and Performance, Corporate Financial Strategy, Business and Digital Strategy, and Strategic Case Study.
• Tax stream: Tax Fundamentals and Tax Compliance and Planning.

• Learn more about the Next Generation ACA business, finance and accountancy exams

If your student feels their exam performance may be hindered due to a health condition, disability, or specific learning difficulty (SpLD), we may be able to put access arrangements in place to support them during their exams.

• Find out more about access arrangements

If something goes wrong during an exam, your student can submit an exam disruption appeal.

• View the exam disruption appeal policy

We are updating our qualifications. Students who started the ACA up to 30 June 2025 will continue on the existing ACA. Students who start the ACA from 1 July 2025 will complete the Next Generation ACA.

Over 2025-2027, transitional arrangements will apply to exams and the Ethics Learning Programme as the existing ACA exams are phased out and the Next Generation ACA exams are introduced. 

We have worked closely with representatives from employers and training providers to put the transitional arrangements together, with the flexibility to adapt to a variety of training routes.

The transitional arrangements will not create extra exams for current ACA students and there will be multiple points where students can transition to the new syllabus between September 2025 and July 2027.

• Learn more about transitional arrangements 

To ensure the ACA stays at the forefront of accountancy and continues to provide a comprehensive education in business, finance and accountancy, reflecting the latest industry standards and practices. The changes come from a wide set of consultations with employers, members, students and tuition providers.

You can switch students who started up to 30 June 2025 and are currently on the existing ACA over to the Next Generation ACA. This goes beyond the transitional arrangements for exams and the Ethics Learning programme, converting the student’s full training file to reflect the Next Generation ACA components.

• Learn more about switching your students to the Next Generation ACA

Only students who started from 1 July 2025 and are on the Next Generation ACA, or students who have been switched to the Next Generation ACA, will have access to Specialised Learning. They will need to complete 30 units of Specialised Learning by the end of their training agreement.

• Learn more about Specialised Learning

Students who start from 1 July 2025 and are on the Next Generation ACA will need to achieve the required proficiency levels for the ICAEW professional skills by the end of their training agreement.

Students who start up to 30 June 2025 will remain on the existing ACA and complete the 52 professional development ladders. 

Existing ACA students can be switched to the Next Generation ACA to complete the new professional skills. Any progress already made towards the professional development ladders will not count towards the professional skills if a student is switched.

• Learn more about the Next Generation ACA professional skills
• Learn more about the existing ACA professional development

Students who remain on the existing ACA will need to complete the 52 professional development ladders by the end of their training agreement, however there are no other time restrictions on these.

Yes. All students will be required to complete the Ethics in Practice scenarios.

No, the Ethics Learning Programme will be replaced by the Next Generation ACA Sustainability and Ethics exam at Certificate Level. 

Students who start up to 30 June 2025 and are on the existing ACA will need to complete the Ethics Learning Programme. The Ethics Learning Programme will be available for existing ACA students to complete until 31 December 2026. If students do not complete the Ethics Learning Programme by this time, they will need to sit and pass the Sustainability and Ethics exam.

Students who started the ACA in early 2025 are recommended to start the existing Certificate Level exams and then move to the Next Generation ACA for the Professional Level exams.

No, students will not be required to retake any Professional Level exams. If there are any topics that were not covered in the current ACA Professional Level exams then the students will be made aware of these topics and will be required to do extra learning. But the students will not be required retake any exams from the Professional Level.

No. If a student is attempt barred, they will not be able to sit any ACA exams unless they are granted more attempts through the existing appeals process. Students with attempts remaining will be able to switch to the Next Generation ACA and have four attempts for these new exams.

We will continue to offer credit for prior learning for up to eight exams based on academic qualifications and up to 12 exams based on professional qualifications. The credit for prior learning directory will be updated to show the Next Generation exams from 1 July 2025.

Where a student has been awarded credit for prior learning for an existing exam, they do not need to reapply for credit for prior learning for the equivalent Next Generation ACA exam.

You must provide your trainee with at least 450 days of work experience unless: 

• Your student is eligible for a two-year period of training. Find out if this applies to you.
• You are based in a country where a Memorandum of Understanding (otherwise known as an MoU) exists between your local institute and ICAEW. Find out if this applies to you. 

A ‘day’ is 7 hours long. 

No. Audit experience is not a requirement of ACA training. 

Unless your organisation’s internal professional skills programme has been formally accredited by us, your student must complete the ICAEW professional skills during their training agreement. To get your professional skills scheme accredited, please contact us. 

Some students will naturally develop more quickly in certain areas than others.

Students who started up to 30 June 2025 and are on the existing ACA and professional development ladders, should realistically be able to cover 15-20 skills in year 1, a further 15-20 skills in year 2 and the remainder in their final years. 

Students who started from 1 July 2025 and are on the Next Generation ACA, or have been switched to the Next Generation ACA, and are following the ICAEW professional skills will need to reach experienced in all skills and accomplished in at least five skills by the end of their training agreement.

Specialised Learning is now available for students who started from 1 July 2025 onwards and are on the Next Generation ACA. Access the Specialised Learning platform here.

Students who start from 1 July 2025 and are on the Next Generation ACA, or students who are switched to the Next Generation ACA, will need to complete a minimum of 30 units of Specialised Learning. They can complete more than 30 units if they wish.

Students will complete Specialised Learning throughout their training agreement. They must complete a minimum of 30 units by the end of their training agreement.

There will be no pass mark for Specialised Learning units. Specialised Learning will enable students to learn new skills relevant to the needs of their role and organisation. The Specialised Learning units will comprise check-point assessments throughout to ensure students have understood the content however, these will not be extra exams.

We recognise the importance of internal training and are looking into ways this can be recognised for Specialised Learning. Further information on this will be available soon.

No. We will consider recognition for Specialised Learning separately. We recognise the importance of internal training and are looking into ways this can be recognised for Specialised Learning. Further information on this will be available soon.

We regularly speak to employers and will use these conversations (and those with internal and external subject matter experts) to identify new and emerging topics / issues which can be reflected in the Specialised Learning catalogue.

Yes – employers will be able to see which courses students are accessing and how the students are progressing with their Specialised Learning requirements.

Yes, students and employers can decide the content that will be the best for their situation.

Employers can specify any courses they require trainees to complete through their own internal communication channels and track progress using the Specialised Learning reporting functionality. However, Specialised Learning has been designed to support individual student’s development needs, so we would encourage employers to discuss which Specialised Learning courses would benefit individual students as opposed to applying a blanket approach.

Students who started up to 30 June 2025 and are on the existing ACA will need to complete the Ethics Learning Programme assessment by 31 December 2026.

Your students will need to achieve at least 70% to pass the assessment. They must pass the assessment within the first 12 months of their training so that they can start applying what they have learned as soon as possible. 

Students who started up to 30 June 2025 and are on the existing ACA will need to complete the Ethics Learning Programme assessment by 31 December 2026.

There is no limit on the number of times a student can attempt the assessment, however you are allowed to limit the number of attempts within your organisation if you wish.  

Yes. The six-monthly reviews are an integral part of ACA training. They allow you to assess the development and progress of your students and help to ensure each student is engaged and on track with receiving the knowledge, skills and experience they need to become an ICAEW Chartered Accountant. 

It is your student’s responsibility to arrange a suitable time with you for each review. However, you should do everything you can to facilitate these meetings at regular intervals and facilitate a process for the reviews.

You need to review and discuss all three elements of ACA training at each review.

For students who started up to 30 June 2025 and are on the existing ACA, this includes: 

• Ethics and professional scepticism - you will need to discuss your students' ethical development, their progress through the Ethics Learning Programme and discuss at least one ICAEW Practising Ethics scenario and real-life ethical situation.
  
  
• Practical work experience – you need to review your student’s practical work experience within the last six months and agree the number of days completed. 
  
  
• Professional development - review your student's progress through each of the seven ladders and confirm that you are happy that the examples provided adequately demonstrate the required skills. If you have an accredited professional development system in place, you will use your own appraisal records instead. 
  
  
• Exams - review and discuss their progress and results so far, any re-sit plans and what elements they have found most relevant or interesting. 
  
  

For students who started from 1 July 2025 and are on the Next Generation ACA, or students who have been switched to the Next Generation ACA, this includes:

• Ethics and professional scepticism - you will need to discuss your students' ethical development and discuss at least one ICAEW Practising Ethics scenario and real-life ethical situation.  
  
  
• Professional work experience – you need to review your student’s professional work experience within the last six months and agree the number of days completed. 
  
  
• Professional skills - review your student's proficiency level for the 25 professional skills. If you have an accredited professional development system in place, you will use your own appraisal records instead. 
  
  
• Specialised Learning – review progress towards completion of the 30 units of Specialised Learning and help identify further Specialised Learning courses that could support their development.
  
  
• Exams - review and discuss their progress and results so far, any re-sit plans and what elements they have found most relevant or interesting. 

You may also want to use this time to discuss the areas your student would like to develop.  

• Read the six monthly review guide 

Around 1 hour. 

You can cancel a training agreement via the online training file. Follow the steps to cancel a training agreement. 

Please make sure that your student’s work experience days (and, where relevant, Audit Qualification days) are fully up to date and signed off before you cancel the training agreement.

1. Access the training file 
2. Select the student you wish to sign off by clicking on their name 
3. Review each pane within the training file 
4. If you are happy that each element of the ACA has been met, and that your student is fit and proper for ICAEW membership, select ‘I wish to sign off’. This will sign off your students training file and it will be sent to ICAEW to verify.  

If, after reviewing your students training file, you decide your student has not met the criteria for final sign off, you will need to select ‘I wish to return to student’.  

You can watch our video on how to sign off and submit a student's training file. 

If you are offering a training agreement to a student who is already part-way through training, they must:

• have cancelled their training agreement with their previous employer; and
  
  
• ensure that their practical/professional work experience days (and, where relevant, Audit Qualification days) are fully up to date and signed off before they leave their previous employer.

Both you and the student will then need to complete the re-registration form and send it to applications@icaew.com within one month of the start date of their new training agreement with you. 

The student must gain a minimum of 65 days practical/professional work experience with you (a three-month minimum registration period), or for a period where the student will have trained for at least 450 days – whichever is greater.  

You are allowed to ask the student to register with you for longer than this, even if this would exceed the student’s practical/professional work experience requirement of 450 days in total. We recommend a minimum of six months for you to be able to assess their ethics and professional skills properly prior to final sign off.  

Yes. Your student will need to re-evidence their professional skills proficiency in their time at your organisation, and you will need to provide feedback. It is important that you don’t place reliance on skills examples from their previous employer. 

To form an appropriate assessment of the student's ethics understanding before final sign off, we strongly recommend that the qualified person responsible for training (QPRT) or counsellor has a minimum of three ethics reviews with the student including discussions on the Ethics in Practice scenarios. These should be adequately spaced out and ideally at least one month apart. 

No. All exam attempts will move with your student. 

No. Providing the student has ensured their training file is up to date before leaving their previous employer, any work experience gained (including, where relevant, Audit Qualification days) will move with them. 

No. Audit work experience is not a mandatory element of the ACA.  

However, if you are a firm of registered auditors, it would be in your student's interest to record any audit experience they gain with you, as holding the Audit Qualification may help them in their future career. 

Individuals can gain qualifying audit experience at an Authorised Training Employer both during ACA training and post qualification.

• More information

A counsellor can sign off each six-month period of audit experience.  

The qualified person responsible for training (QPRT) or person responsible for training (PRT) will be able to provide a final approval of a student's audit experience and sign off their completed online training file at the end of the students training agreement period. Authorised Training Principals can also provide a final sign off. 

All approvers must hold a UK Audit Qualification and be registered in a training role. Within the training file only appropriately qualified and authorised people will appear in the drop down box as an option for sign off. 

Full information on the Audit Qualification is available at icaew.com/aq

Currently, ICAEW apprenticeships are only available for organisations in England.

Setting up an ICAEW apprenticeship is a simple process:

• Create an apprenticeship service account on gov.uk to set up and approve apprenticeships, access and manage funding, approve training costs and more.
• Select a tuition provider.
• Recruit your apprentice.
  ​

• View our guide on setting up apprenticeships
• Contact us for support

All organisations in England, regardless of size or sector, can access government funding for apprenticeships.

• Levy paying employers (organisations with a wage bill of more than £3m) can access their own levy funds to offer our apprenticeship training programmes.
• Employers who do not pay into the apprenticeship levy can access funding via a government-employer co-investment. Non-levy paying employers make a 5% contribution and the government will pay the remaining 95% up to the funding cap. If you are a non-levy paying employer, with 50 employees or less, and the apprentice you are employing is age 16-21, the government will pay 100% of the cost of the apprenticeship.

The funding cap is £12,000 for the Level 4 apprenticeship and £21,000 for the Level 7 Apprenticeship.

Training fees, learning materials and the end-point assessment are all covered under apprenticeship funding.

• Find out more about the funding options available for our apprenticeships

Until 31 December 2025, our apprenticeships are open to all individuals aged over 16 in England (including graduates and existing employees who want to retrain) as long as the apprenticeship is deemed as new learning. Your training provider will check the eligibility of your employees for funding. From 1 January 2026, the funding eligibility for the Level 7 apprenticeship will change.

• Learn more about the changes to Level 7 funding.

Yes. Employers have the flexibility to choose whichever qualification they think is most suitable for their students.

For example, the traditional route, which requires students to study both qualifications individually, is likely to suit students who have not yet made the decision to specialise in tax, or perhaps work in a firm where there is limited time available to study and sit exams.

The joint programme is popular with students who are either already working in a tax role or have ambitions to become a tax professional.

The traditional route would see a student complete all of the components of the ACA to become an ICAEW Chartered Accountant, before registering as a CTA student, completing the CTA qualification and applying for membership with the CIOT.

The ACA CTA Joint Programme enables students to study the ACA and CTA qualifications simultaneously, allowing employers to design training programmes according to their organisation’s needs.

The flexibility of the programme also enables students to progress and qualify more quickly than they would be able to traditionally.

For students who started from 1 July 2025:

It is recommended that students sit the ACA and CTA exams in the following order:

• ACA: Certificate Level exams
• CTA: Professional Responsibilities and Ethics Computer Based Exam (CBE)
• CTA: Tax Knowledge and Skills exam – Direct Tax or Indirect Tax option
• ACA: Professional Level exams, excluding Tax Compliance and Planning
• CTA: Specialised Advanced Technical or Application and Professional Skills option
• ACA Advanced Level

Students must pass the ACA Certificate Level Tax Fundamentals exam before the CTA Tax Knowledge and Skills exam.

Students must sit the CTA Tax Knowledge and Skills exam before, or at the same time as, their choice of CTA Advanced Technical or Application and Professional Skills exam.

The CTA Professional Responsibilities and Ethics exam must be passed before attempting the CTA Advanced Technical or Application and Professional Skills exam.

For students who started the ACA CTA Joint Programme up to 30 June 2025:

No, the CTA exams can be completed after an ACA training agreement has ended.

Students can apply for ICAEW membership once all elements of the ACA are completed, and then apply for membership of CIOT once all parts of the CTA qualification are completed.

For students who started the ACA CTA Joint Programme from 1 July 2025:

Students must pass the CTA Tax Knowledge and Skills paper and their specialised exam during their training agreement.

Yes, students can sit both the Tax Knowledge and Skills paper and their choice of Advanced Technical or Application and Professional Skills paper together.

However, CIOT advise against sitting both at the same time, as the papers are intended to stage progression, with Tax Knowledge and Skills intended to be a prerequisite to their choice of final paper. CIOT therefore strongly recommend that students sit Tax Knowledge and Skills first, followed by the specialised paper at a later sitting.

If a student sits both together and fails the Tax Knowledge and Skills, but passes the specialised exam, they may resit the Tax Knowledge and Skills to achieve their overall ACA and CTA qualifications via the Joint Programme, subject to rules relating to exam pass validity.

Students must already be registered as ACA students before they can apply for the ACA CTA Joint Programme.

They will be asked to submit a copy of their ACA student registration confirmation email, with evidence of their student number, to CIOT.

Providing they meet these entry criteria, CIOT will then register them on to the programme.

Please note that students who have passed or received credit for prior learning for the ACA Certificate Level Principles of Taxation exam and the Professional Level Tax Compliance and Business Planning: Taxation exams will not be eligible for the ACA CTA Joint Programme. Students who have attempted, passed, or received credit for the Professional Level Tax Compliance and Planning exam will not be eligible for the ACA CTA Joint Programme.

The programme may take between three to four years for a student to complete. This is dependent on workloads, scheduling of courses, hours of study and exam results. 

Yes, a student can complete the ACA qualification as the CTA exam has been deemed equivalent to ICAEW’s Business Planning: Taxation.

To gain both the ACA and CTA qualifications leading to membership of ICAEW and CIOT, students must complete the requirements of both institutes.

Students can attempt ACA exams until they reach the maximum of four attempts. Students have no limit on the number of attempts on the CTA examinations.

A CTA exam credit for passing remains valid for the next seven sittings following the sitting at which the credit was obtained. Professional Responsibilities & Ethics passes will remain valid for the next nine sittings.

The CIOT’s Joint Programme registration period is four years. If students have not completed the programme in this time, they will need to re-register with CIOT.

Yes. Both institutes provide guidance and resources for their respective students.

ICAEW (ACA): Past papers, sample questions, skills webinars and exam resources for ACA students can be found on the ACA student website at icaew.com/examresources

CIOT (CTA): Past papers, suggested answers and example candidate scripts for previous CTA examinations can be accessed from the CIOT website at https://www.tax.org.uk/pastpapers

For students who started the ACA CTA Joint Programme up to 30 June 2025:

Exemptions are available for up to 11 of the ACA exams. Find more information about the credits available for the ACA exams.

A CTA exam credit for passing remains valid for the next seven sittings following the sitting at which the credit was obtained. Professional Responsibilities & Ethics passes will remain valid for the next nine sittings.

For students who start the ACA CTA Joint Programme from 1 July 2025, or are switched to this route:

ACA CTA Joint Programme students will need to complete the 13 of the 14 ACA business, finance and accountancy exams, excluding Tax Compliance and Planning at the Professional Level. By passing their CTA specialised examination, ACA CTA Joint Programme students will fulfil the Specialised Learning requirement of the ACA.

Yes. Students will still be eligible to gain both qualifications and use the designatory letters ACA and CTA after their names.  

The CTA Tax Knowledge and Skills exam has a direct tax or indirect tax option, providing a broad underpinning knowledge.

Students further specialise in the Advanced Technical or Application and Professional skills exams, which have the following options:

Direct tax options:

•  Owner-managed businesses – Advanced Technical or Application and Professional Skills paper
• Larger Companies and groups – Advanced Technical or Application and Professional Skills paper

Indirect tax options:

•  Domestic Indirect Taxation Advanced Technical paper
• Cross Border and Environmental taxes Advanced Technical paper
• VAT and Other Indirect Taxes Application and Professional Skills paper

If a student has already passed (or has sat and failed) the ACA Business Planning: Taxation or Tax Compliance and Planning exam, then they are not eligible to start the ACA CTA Joint Programme.

All ACA CTA Joint Programme students must pay the appropriate ICAEW and CIOT fees for student registration and exams. 

• More information on the costs involved for the ACA qualification
• More information on the costs involved for the CIOT qualification

Students can join the Joint Programme on the first day of their ACA training agreement (without any previous experience or knowledge in tax), or part-way through their ACA training. If a student starts part-way through, it is assumed they will be working in tax, but this is not a requirement.

Students signing up to the Joint Programme must meet the following conditions:

• ACA students must not have completed (or attempted and failed) the Professional Level Business Planning: Taxation exam or Tax Compliance and Planning exam; and 
• CTA students must not have completed any of the Advanced Technical or Application and Professional Skills papers.

Yes, the ACA CTA Joint Programme can be studied as part of the Level 7 Apprenticeship.  

The Level 7 Accountancy Professional apprenticeship is equivalent to a Master’s degree and takes 36 – 48 months to complete. As well as studying for the ACA and CTA qualifications, students will also develop additional knowledge, skills and behaviours required by the Level 7 apprenticeship standard throughout their apprenticeship. This is gained through a combination of off-the-job training and practical experience in the workplace. 

Firstly, students should register with ICAEW as an ACA Level 7 student. An ACA student number is generated. Students must already be registered as ACA students before they can apply for the ACA CTA Joint Programme. 

They will be asked to submit a copy of their ACA student registration confirmation email, with evidence of their student number, to CIOT. 

Providing they meet these entry criteria, CIOT will then register them on to the programme. 

Funding can be put towards tuition fees, learning materials and fees incurred for the first attempt of the end-point assessment exams. Resits and exemption fees are not covered by the funding. 

As neither the CTA nor the ACA are mandated qualifications for the Level 7 apprenticeship, funding cannot be drawn down for ICAEW or CIOT registration/annual fees, or exam fees for the on-programme assessment.

As part of their end-point assessment, students must demonstrate the skills and behaviours they have acquired throughout their apprenticeship via a Project Report. Students are required to describe situations where they have shown competence in the required skills and behaviours and describe the lessons they have learnt that could be applied in the future. This usually focuses on the last 12 months of the apprenticeship. 

This is any learning that improves students’ professional development and is undertaken outside of the normal day-to-day working environment, but within normal working hours. This could include shadowing a colleague, listening to webinars or attending conferences, for example. 

While funding is only available for the apprenticeship route, there are many similarities between the apprenticeship and "traditional" ACA-CTA training. However, there are some additional requirements for completion of the apprenticeship including off-the-job training and an end-point assessment.

The funding cap for the Level 7 apprenticeship is £21,000. This means that:  

• For levy-paying employers - this is the maximum amount that you can claim back from your levy pot per apprentice.  
• For non-levy paying employers - the government will fund 90% of the apprenticeship costs so all you will have to pay is the remaining 10% (£2,100). Any costs more than £21,000 are payable by the employer. 

For apprentices who started up to 30 June 2025:

Level 7 Apprenticeship students are first required to complete an on-programme assessment.

For Level 7 apprentices on the Joint Programme, this comprises of 13 of the 15 ACA exams (not the Business Planning: Taxation or Case Study exams), and one of the three CTA specialised papers.

They must also complete all other standard training requirements involved in the ACA CTA programme. For the ACA, this includes complete ICAEW’s online Ethics Learning Programme, professional development ladders and 450 days of practical work experience and in order to qualify as an ICAEW Chartered Accountant. For the CTA, students are required to demonstrate three years of relevant work experience.

Apprentices are then required to complete an end-point assessment. Level 7 students will follow ICAEW’s end-point assessment for the Joint Programme. This consists of the final ACA exam, the Case Study, and a Project Report.

They will also need to spend at least 6 hours a week on off-the-job training during the apprenticeship.

Once all elements of the apprenticeship have been successfully completed, the apprentice qualifies as an Accountancy Professional. Then, once all ACA requirements have been completed as well, the apprentice will become a fully qualified ICAEW Chartered Accountant. Once the CTA requirements have been successfully completed (which are a second CTA tax paper and a one-hour exam in Professional Responsibilities & Ethics, which are not part of the ICAEW Level 7 Apprenticeship) the fully qualified Chartered Tax Adviser designation can be attained.

For apprentices who start from 1 July 2025, or have been switched to this route:

ACA CTA Joint Programme Level 7 apprentices will need to complete:

• 13 of the 14 business, finance and accountancy exams, excluding Tax Compliance and Planning at the Professional Level;
  
  
• the professional skills and experience requirements of the ACA;
  
  
• the relevant CTA Tax Knowledge and Skills exam (direct tax or indirect tax);
  
  
• the CIOT Professional Responsibilities and Ethics exam;
  
  
• either an additional CTA Advanced Technical exam, or a CTA Application and Professional Skills Case Study (once this is passed, it will fulfil the Specialised Learning requirement of the Next Generation ACA); and
  
  
• demonstrate that they have at least three years’ relevant professional experience for membership of the CIOT

Apprentices are then required to complete an end-point assessment. Level 7 students will follow ICAEW’s end-point assessment for the Joint Programme. This consists of the final Next Generation ACA exam, the Strategic Case Study, and a Project report.

They will also need to spend at least 6 hours a week on off-the-job training during the apprenticeship.

Students must pass the CIOT Professional Responsibilities and Ethics exam before they can attempt their final CIOT exam.

Students can apply for ICAEW membership once all elements of the ACA are complete. This includes the CTA Advanced Technical Examination to fulfil the Specialised Learning requirement of the ACA. Students can apply for membership of CIOT once all parts of the CTA qualification are completed.

Apprenticeships are open to all (including graduates and existing staff who may want to retrain) as long as the apprenticeship is deemed as new learning.

There are no set entry requirements for the apprenticeship, however minimum entry requirements do apply for the ACA / ACA CTA Joint Programme:

• Be working in tax
• ACA students must not have completed (or attempted and failed) the Professional Level Business Planning: Taxation or Tax Compliance and Planning exam; and
• CTA students must not have completed any of the Advanced Technical or Application and Professional Skills papers.

Additionally, the apprentice must have a Level 2 (GCSE pass) in English and Maths before they attempt the end-point assessment.

Employers may wish to set additional entry criteria to suit their organisation. 

Learn more about funding eligibility for the Level 7 apprenticeship here.