ICAEW.com works better with JavaScript enabled.
Exclusive

Certificate Level

Access the resources for the Certificate Level of the ACA, ICAEW CFAB and Apprenticeships including unseen question banks and mock exams.

Exclusive content
Access to our exclusive resources is for specific groups of users.
Access the resources for the Certificate Level of the ACA, ICAEW CFAB and Apprenticeships including unseen question banks and mock exams.

Next Generation ACA Certificate Level Exams

The Next Generation ACA Certificate Level exams are now available, and can be sat subject to the transitional arrangements below.

Transitional arrangements for Certificate Level

CFAB and ACA students registered before 1 July 2025 will be able to sit:

  • The former ACA Certificate Level exams were withdrawn on 31 March 2026.
  • Next Generation ACA Certificate Level exams from 5 January 2026.

CFAB students registered after 1 July 2025 will be able to sit:

  • The former ACA Certificate Level exams until 31 August 2025 (excluding the existing Principles of Taxation exam, which students had until 31 March 2026 to sit) .
  • Next Generation ACA Certificate Level exams from 1 September 2025.

ACA students registered after 1 July 2025:

  • Next Generation ACA Certificate Level exams from 1 September 2025.
  • The former Principles of Taxation exam until 31 March 2026.

Any students who have sat the former Certificate Level exams and still had exams outstanding by the end of March 2026 will need to complete the equivalent Next Generation ACA exams according to the transitional arrangements detailed below.

Former exam Next Generation ACA exam
No equivalent Sustainability and Ethics
Accounting; Accounting Fundamentals
Assurance Assurance and Risk Fundamentals
Law Business Law
Principles of Taxation  Tax Fundamentals
Management Information Business Insight and Performance
Business Technology and Finance No equivalent
  • Former ACA students had to pass the Business Technology and Finance module by 31 March 2026 and complete the Ethics Learning Programme by 31 December 2026 or they will have to pass the Sustainability and Ethics exam.
  • Overall, students must pass six exams at Certificate Level.

Key resources

Student exam resources

See what your students have access to. Click below to access the Certificate Level exam resources page.

Certificate Level student resources