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.
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.
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: