Certificate Level

The Certificate Level exams will be available to sit until 31 March 2026 subject to the transitional arrangements below. 

• Accounting 
• Assurance 
• Business, Technology and Finance 
• Law
• Management Information 
• Principles of Taxation

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

• Accounting Fundamentals
• Assurance and Risk Fundamentals
• Business Insight and Performance
• Business Law
• Sustainability and Ethics
• Tax Fundamentals

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

• Existing Certificate Level exams until 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:

• Existing Certificate Level exams until 31 August 2025 (excluding the existing Principles of Taxation exam, which can be sat until 31 March 2026) .
• 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 existing Principles of Taxation exam until 31 March 2026.

Any students who have sat existing Certificate Level exams and still have 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.

• Existing ACA students must 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.

• Student exam resources
• Key Partner in Learning contacts
• Ethics and professional scepticism 
• Transitional arrangements
• Increasing your student pass rates