Tax Fundamentals

This pilot exam has been developed to produce an early example of what this Next Generation ACA exam will look like, how the syllabus content may be assessed and how the questions will be formatted in the real exam. 

• Tax Fundamentals pilot exam

These are extra questions that are not included in the published question banks. They are provided in a Word document so you can create progress tests or mock exams. They are not exam-standard. Please refer to either the published question bank or mock exams below for exam-standard questions.

• Tax Fundamentals unseen question bank for exams from December 2025 to December 2026 

Provided in a Word document, the mocks can be sent to the students at tutors' discretion. 

• Maple
• Oak

The sample exams are made up of questions are from the question bank and demonstrate the format of the Certificate Level exams. However, the Certificate Level mocks feature unseen questions to ensure they are exam standard with the appropriate weighting students can expect in their exams. 

• Sample exams

All published information on the Next Generation ACA can be found here. This includes information on the exciting changes to the qualification, the new exam structure, full syllabus, Specialised Learning, the timeframes, transitional arrangements and frequently asked questions. 

• Student ACA exam resources
• Specialised Learning
• Key Partners in Learning contacts