ICAEW.com works better with JavaScript enabled.

Your students' responsibilities

It is the responsibility of your ACA students to register with us, apply for any credit for prior learning, enter for and pass the ACA exams, and complete the professional development, practical work experience, and ethics and professional scepticism requirements.

The ACA training agreement requires your students to take most of the responsibility for their development during training. This helps to reduce the administrative time for you.

Student registration

Your students can register with us when you have carried out any required checks and then instructed them to register.

When your students register they are also registering their ACA training agreement with us and confirming that their training has begun. It is important that your students register well in advance of any exam entry deadlines.

Students can register online; they just need to follow the steps on screen. They will need your training office number to complete registration. This number is on your authorisation certificate. If you are unable to locate the number, email training@icaew.com or call us on +44 (0)1908 248 038.

Where students are unable to register online, they can use this form:

Level 7 Accountancy Professional students must enter their unique learner number (ULN) and employer reference number (ERN) to the online training file. 

Credit for prior learning

If your students have completed an academic qualification such as, a degree, Masters or a diploma or, have completed a professional qualification, they may be eligible to apply for credits towards some of the Certificate and/or Professional Level modules.

Credit isn’t restricted to accounting or finance degrees, so if they have covered the ACA syllabus at university, college or as part of a professional qualification, their application will be considered.

You can choose to allow your students to apply for all or some of the available credits.

It is your student’ responsibility to apply for any credits.


Students are responsible for studying, booking and passing all the ACA exams. You are required to  provide encouragement and support as defined within the training agreement. We also provide exam support within the exam resources area of our website. This area of the website requires students to log in to view the information.

Practical work experience

This is gained as part of your students training agreement. They are required to complete at least 450 practical work experience days (or 300 days if eligible), which normally takes between three and five years. Students are required to keep a log or timesheet of their practical work experience to discuss this with you are each six-monthly review.

Students working in audit registered firms who want to record their audit experience must maintain a record of their audit days.

For more on gaining audit experience and the Audit Qualification go to icaew.com/aq.

Professional development

Made up of seven ladders and 52 steps overall, your students will work their way through their professional development while training for the ACA. Where they start and how fast they progress up each ladder is flexible and will be managed by you.

Your students are required to demonstrate to you at each six-monthly review how they meet each step.

Ethics and professional scepticism

Your students will develop their ethical capabilities throughout their ACA training in a number of ways. They will need to complete an online Ethics Learning Programme, a devolved assessment (with a target score of 70%) and discuss their ethical progress, including real ethical scenarios and example scenarios included within the Practising Ethics webinars, with you at each six-monthly review.

Students who register after 1 July 2020 will follow the new Ethics Learning Programme - find out more

Six-monthly reviews

All students must have a review meeting with you at least every six months throughout their training. These reviews are to discuss their progress and development and identify any further support they may require. Six-monthly reviews are not optional - they are a requirement of the ACA training agreement.

It is your students responsibility to arrange these reviews. However, you should do everything you can to facilitate these meetings. Failure to do so may affect your authorisation status.