Six-monthly reviews: your responsibilities

Please note: We are currently refreshing our qualifications. This information is for employers with Next Generation ACA students who started from 1 July 2025 or students who have been switched to the Next Generation ACA.

• Read more about transitional arrangements

These meetings provide an opportunity to discuss and monitor your students’ progress through all components of the ACA qualification, including professional work experience, professional skills, Specialised Learning, ethics in practise scenarios and passing – or receiving credit for prior learning – for the 14 ACA exams.

The purpose of the six-monthly review

Not only are six monthly reviews a requirement of training ACA students, they are also key for you to fully understand what your student has learnt over the last six months. You will need to assess their development and progress, ensuring they are on track to achieve the knowledge, skills and experience needed to become an ICAEW Chartered Accountant. Identifying progress at regular intervals makes it easier to recognise any areas where additional support is needed.

Six-monthly review checklist

Before starting a six-monthly review, become familiar with the six-monthly review checklist in the ACA handbook. This will take you through what you need to ask your students and identify actions that need to be taken.

Preparing for a six-monthly review

It is your students’ responsibility to arrange a suitable time with you for each review, however you should do your best to facilitate these meetings regularly. The first review can take place up to eight months following your student’s start date to accommodate existing appraisal cycles.

Ahead of each review, access your students online training file to review their progress from the last six months. These review points must be discussed with your students’ line manager or the organisations counsellor if you do not hold one of these roles.

Review and discussion points

Ensure sufficient time is set aside for each review, we recommend an hour - where all components of the ACA training can be discussed, including:

• Professional skills: review your students’ progress and confirm their self-assessed proficiency level for the 25 professional skills. You can also agree which skills the students should focus on in the next six months and agree opportunities for development. After the review, your students must complete a skills review and declaration in their online training file that their skill proficiency level has been agreed with you.
• Professional work experience: review your students’ professional work experience within the last six months and agree the number of days completed. Students must complete and show evidence of at least 450 days of professional work experience.
• Specialised Learning: review your students’ progress towards completing 30 units of Specialised Learning by the end of their training agreement. There are a wide range of Specialised Learning courses that your students can complete to support their career goals and professional skills development.
• Ethics: you will need to discuss your students' ethical development, two scenarios from the ethics in practise scenarios and a real ethical situation. this discussion must be evidenced with your students' online training file.
• Exams: review and discuss your students’ progress and results so far, any re-sit plans and what elements they have found most relevant or interesting.
• UK Audit Qualification: if your student is working towards their Audit Qualification during their ACA training, you must review and agree on the number of audit work experience days accrued in the previous six months. review your students’ audit work experience, if relevant, within the last six months, agree the number of days completed and provide feedback within the training file. Ensure these days are appropriately split between statutory and other, and that no ineligible experience (eg, internal audit work, grant audits, limited scope assurance engagements) is included.
• Technology Hub: while not a compulsory element of ACA training, you can encourage your students to access the Technology Hub to explore modern accounting technologies and help develop their digital skills.
• Further guidance: your student may also want to discuss the areas where they would like to develop, for example, on-the-job guidance, coaching, or mentoring.

Your students must log into their online training file during the review meeting to discuss the information they have entered over the previous six-months. For each element of the ACA (professional work experience, professional skills, Specialised Learning, ethics and exams), they must input your feedback and commentary on progress. You can review these comments on your own account bylogging into the online training file here. 

At each six-monthly review, your students will confirm that their online training file has been accurately and honestly prepared.

Before concluding the six-monthly review, you must confirm the date and time of the next review. This provides a deadline for your students to work towards.

A successful six-monthly review

In summary, when planning and executing successful six-monthly reviews for your students, remember:

• These reviews are meant to benefit both you and your students. They will help you identify any additional support or guidance your students need and will aid your students to stay on track to completing the ACA.
• Prep time is essential. Ensure you have fully planned the review points you wish to discuss with your students, making sure they are comprehensive and constructive.
• Take your time. In these hour-plus long reviews, there will be a lot to cover. Make sure every element of the ACA is explored, checking for understanding from your students as you go.
• Lastly, it is vital that everything is recorded. It may be your student’s responsibility to evidence your comments and feedback, but it is up to you to check that everything discussed has been recorded and understood.

Between these reviews, your students are responsible for actively taking on board your feedback and implementing it through the remainder of their training agreement.

Last updated: June 2026