Professional Level transitional arrangements

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To complete the Professional Level, you will need to:

Pass both the existing 'Financial Accounting and Reporting' and 'Audit and Assurance' exams by the final sittings in September 2026

or

Pass both the Next Generation ACA 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance' exams, launching in March 2026

The existing ACA 'Financial Accounting and Reporting' and 'Audit and Assurance' exams are being replaced as a pair by the Next Generation ACA 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance' exams. You cannot mix and match these existing and Next Generation ACA exams.

If you pass one of the existing exams, but do not pass the second one by the last sitting in September 2026, you will need to sit both of the Next Generation ACA exams. Overall, this would mean you need to pass a total of seven Professional Level exams instead of six.

It is therefore important that you plan to either pass the existing pair of exams by the last sittings in September 2026, or sit the Next Generation ACA pair of exams from March 2026. If you choose to sit the existing pair of exams, you will need to factor in the last sitting dates in September 2026 and consider contingency plans should you need to resit.

You will also need to:

Pass both the existing 'Tax Compliance' and 'Business Planning' exams by the last sittings in September 2026

or

Pass both the Next Generation ACA exams 'Tax Compliance and Planning' and the 'Fundamental Case Study', launching in March 2026

If you pass 'Tax Compliance' but not 'Business Planning' by September 2026, you will need to undertake some additional learning and pass the Next Generation ACA 'Fundamental Case Study' exam.

You will also need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy
Tax Compliance	Tax Compliance and Planning

To complete the Professional Level, you will need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy

To complete the Professional Level, you will need to:

Pass the existing 'Business Planning' exam by the last sitting in September 2026

or

Undertake some additional learning, and pass the Next Generation ACA 'Fundamental Case Study' exam, launching in March 2026

You will also need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy

To complete the Professional Level, you will need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy
Tax Compliance	Tax Compliance and Planning

To complete the Professional Level, you will need to:

Pass both the existing 'Tax Compliance' and 'Business Planning' exams by the last sittings in September 2026

or

Pass both the Next Generation ACA exams 'Tax Compliance and Planning' and the 'Fundamental Case Study', launching in March 2026

If you pass 'Tax Compliance' but not 'Business Planning' by September 2026, you will need to undertake some additional learning and pass the Next Generation ACA 'Fundamental Case Study' exam.

You will also need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy

To complete the Professional Level, you will need to:

Pass the existing 'Financial Accounting and Reporting' exam by the final sitting in September 2026. If you don't pass the 'Financial Accounting and Reporting' exam by September 2026, you will need to pass two Next Generation ACA exams which launch in March 2026: 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance'. Overall, this means you would need to pass a total of seven Professional Level exams instead of six. Prioritising passing the existing 'Financial Accounting and Reporting' exam before the final sitting in September 2026 will help you avoid this. When planning your sitting dates you should consider contingency plans should you need to resit.

You will also need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy

To complete the Professional Level, you will need to:

Pass the existing 'Financial Accounting and Reporting' exam by the final sitting in September 2026. If you don't pass the 'Financial Accounting and Reporting' exam by September 2026, you will need to pass two Next Generation ACA exams which launch in March 2026: 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance'. Overall, this means you would need to pass a total of seven Professional Level exams instead of six. Prioritising passing the existing 'Financial Accounting and Reporting' exam before the final sitting in September 2026 will help you avoid this. When planning your sitting dates you should consider contingency plans should you need to resit.

You will also need to:

Pass the existing 'Business Planning' exam by the last sitting in September 2026

or

Undertake some additional learning, and pass the Next Generation ACA 'Fundamental Case Study' exam, launching in March 2026

You will also need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy

To complete the Professional Level, you will need to:

Pass the existing 'Financial Accounting and Reporting' exam by the final sitting in September 2026. If you don't pass the 'Financial Accounting and Reporting' exam by September 2026, you will need to pass two Next Generation ACA exams which launch in March 2026: 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance'. Overall, this means you would need to pass a total of seven Professional Level exams instead of six. Prioritising passing the existing 'Financial Accounting and Reporting' exam before the final sitting in September 2026 will help you avoid this. When planning your sitting dates you should consider contingency plans should you need to resit.

You will also need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy
Tax Compliance	Tax Compliance and Planning

To complete the Professional Level, you will need to:

Pass the existing 'Financial Accounting and Reporting' exam by the final sitting in September 2026. If you don't pass the 'Financial Accounting and Reporting' exam by September 2026, you will need to pass two Next Generation ACA exams which launch in March 2026: 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance'. Overall, this means you would need to pass a total of seven Professional Level exams instead of six. Prioritising passing the existing 'Financial Accounting and Reporting' exam before the final sitting in September 2026 will help you avoid this. When planning your sitting dates you should consider contingency plans should you need to resit.

You will also need to:

Pass both the existing 'Tax Compliance' and 'Business Planning' exams by the last sittings in September 2026

or

Pass both the Next Generation ACA exams 'Tax Compliance and Planning' and the 'Fundamental Case Study', launching in March 2026

If you pass 'Tax Compliance' but not 'Business Planning' by September 2026, you will need to undertake some additional learning and pass the Next Generation ACA 'Fundamental Case Study' exam.

You will also need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy

To complete the Professional Level, you will need to:

Pass the existing 'Audit and Assurance' exam by the final sitting in September 2026. If you don't pass the 'Audit and Assurance' exam by September 2026, you will need to pass two Next Generation ACA exams which launch in March 2026: 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance'. Overall, this means you would need to pass a total of seven Professional Level exams instead of six. Prioritising passing the existing 'Audit and Assurance' exam before the final sitting in September 2026 will help you avoid this. When planning your sitting dates you should consider contingency plans should you need to resit.

You will also need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy

To complete the Professional Level, you will need to:

Pass the existing 'Audit and Assurance' exam by the final sitting in September 2026. If you don't pass the 'Audit and Assurance' exam by September 2026, you will need to pass two Next Generation ACA exams which launch in March 2026: 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance'. Overall, this means you would need to pass a total of seven Professional Level exams instead of six. Prioritising passing the existing 'Audit and Assurance' exam before the final sitting in September 2026 will help you avoid this. When planning your sitting dates you should consider contingency plans should you need to resit.

You will also need to:

Pass the existing 'Business Planning' exam by the last sitting in September 2026

or

Undertake some additional learning, and pass the Next Generation ACA 'Fundamental Case Study' exam, launching in March 2026

You will also need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy

To complete the Professional Level, you will need to:

Pass the existing 'Audit and Assurance' exam by the final sitting in September 2026. If you don't pass the 'Audit and Assurance' exam by September 2026, you will need to pass two Next Generation ACA exams which launch in March 2026: 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance'. Overall, this means you would need to pass a total of seven Professional Level exams instead of six. Prioritising passing the existing 'Audit and Assurance' exam before the final sitting in September 2026 will help you avoid this. When planning your sitting dates you should consider contingency plans should you need to resit.

You will also need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy
Tax Compliance	Tax Compliance and Planning

To complete the Professional Level, you will need to:

Pass the existing 'Audit and Assurance' exam by the final sitting in September 2026. If you don't pass the 'Audit and Assurance' exam by September 2026, you will need to pass two Next Generation ACA exams which launch in March 2026: 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance'. Overall, this means you would need to pass a total of seven Professional Level exams instead of six. Prioritising passing the existing 'Audit and Assurance' exam before the final sitting in September 2026 will help you avoid this. When planning your sitting dates you should consider contingency plans should you need to resit.

You will also need to:

Pass both the existing 'Tax Compliance' and 'Business Planning' exams by the last sittings in September 2026

or

Pass both the Next Generation ACA exams 'Tax Compliance and Planning' and the 'Fundamental Case Study', launching in March 2026

If you pass 'Tax Compliance' but not 'Business Planning' by September 2026, you will need to undertake some additional learning and pass the Next Generation ACA 'Fundamental Case Study' exam.

You will also need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy

To complete the Professional Level, you will need to:

Pass both the existing 'Financial Accounting and Reporting' and 'Audit and Assurance' exams by the final sittings in September 2026

or

Pass both the Next Generation ACA 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance' exams, launching in March 2026

The existing ACA 'Financial Accounting and Reporting' and 'Audit and Assurance' exams are being replaced as a pair by the Next Generation ACA 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance' exams. You cannot mix and match these existing and Next Generation ACA exams.

If you pass one of the existing exams, but do not pass the second one by the last sitting in September 2026, you will need to sit both of the Next Generation ACA exams. Overall, this would mean you need to pass a total of seven Professional Level exams instead of six.

It is therefore important that you plan to either pass the existing pair of exams by the last sittings in September 2026, or sit the Next Generation ACA pair of exams from March 2026. If you choose to sit the existing pair of exams, you will need to factor in the last sitting dates in September 2026 and consider contingency plans should you need to resit.

You will also need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy

To complete the Professional Level, you will need to:

Pass both the existing 'Financial Accounting and Reporting' and 'Audit and Assurance' exams by the final sittings in September 2026

or

Pass both the Next Generation ACA 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance' exams, launching in March 2026

The existing ACA 'Financial Accounting and Reporting' and 'Audit and Assurance' exams are being replaced as a pair by the Next Generation ACA 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance' exams. You cannot mix and match these existing and Next Generation ACA exams.

If you pass one of the existing exams, but do not pass the second one by the last sitting in September 2026, you will need to sit both of the Next Generation ACA exams. Overall, this would mean you need to pass a total of seven Professional Level exams instead of six.

It is therefore important that you plan to either pass the existing pair of exams by the last sittings in September 2026, or sit the Next Generation ACA pair of exams from March 2026. If you choose to sit the existing pair of exams, you will need to factor in the last sitting dates in September 2026 and consider contingency plans should you need to resit.

You will also need to:

Pass both the existing 'Tax Compliance' and 'Business Planning' exams by the last sittings in September 2026

or

Pass both the Next Generation ACA exams 'Tax Compliance and Planning' and the 'Fundamental Case Study', launching in March 2026

You will also need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy
Tax Compliance	Tax Compliance and Planning

To complete the Professional Level, you will need to:

Pass both the existing 'Financial Accounting and Reporting' and 'Audit and Assurance' exams by the final sittings in September 2026

or

Pass both the Next Generation ACA 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance' exams, launching in March 2026

The existing ACA 'Financial Accounting and Reporting' and 'Audit and Assurance' exams are being replaced as a pair by the Next Generation ACA 'Assurance, Risk and Reporting' and 'Corporate Reporting, Data and Assurance' exams. You cannot mix and match these existing and Next Generation ACA exams.

If you pass one of the existing exams, but do not pass the second one by the last sitting in September 2026, you will need to sit both of the Next Generation ACA exams. Overall, this would mean you need to pass a total of seven Professional Level exams instead of six.

It is therefore important that you plan to either pass the existing pair of exams by the last sittings in September 2026, or sit the Next Generation ACA pair of exams from March 2026. If you choose to sit the existing pair of exams, you will need to factor in the last sitting dates in September 2026 and consider contingency plans should you need to resit.

You will also need to:

Pass any remaining existing ACA Professional Level exams by the final sittings in September 2026

or

Pass the equivalent Next Generation ACA exams, launching in March 2026, as shown in the below table:

Existing Professional Level exam	Equivalent Next Generation ACA exam
Financial Management	Corporate Financial Strategy
Business Strategy and Technology	Business and Digital Strategy
Tax Compliance	Tax Compliance and Planning

Professional Level: plan your studies