ICAEW.com works better with JavaScript enabled.

Professional Level: plan your studies

Use our planning tool to help you understand the transitional arrangements for your Professional Level exams.
q1
Question 1

Have you passed any Professional Level exams yet?

q2
Question 2

Have you passed the former ACA 'Audit and Assurance' exam?

q3-1
Question 3

Have you passed the former ACA 'Financial Accounting and Reporting' exam?

q3-2
Question 3

Have you passed the former ACA 'Financial Accounting and Reporting' exam?

q4-1
Question 4

Have you passed the former ACA 'Business Planning' exam?

q4-2
Question 4

Have you passed the former ACA 'Business Planning' exam?

q4-3
Question 4

Have you passed the former ACA 'Business Planning' exam?

q5-1
Question 5

Have you passed the Next Generation ACA 'Fundamental Case Study' exam?

q5-2
Question 5

Have you passed the Next Generation ACA 'Fundamental Case Study' exam?

q5-3
Question 5

Have you passed the Next Generation ACA 'Fundamental Case Study' exam?

end1

To complete the Professional Level, you will need to:

Pass the Next Generation ACA 'Fundamental Case Study' exam

You will also need to:

Pass the equivalent Next Generation ACA exams in place of any former Professional Level exams you have outstanding, 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
Financial Accounting and Reporting
and
Audit and Assurance
Audit, Risk and Reporting
and
Corporate Reporting, Data and Assurance
end2

To complete the Professional Level, you will need to:

Pass the equivalent Next Generation ACA exams in place of any former Professional Level exams you have outstanding, 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
end3

To complete the Professional Level, you will need to:

Pass the Next Generation ACA 'Fundamental Case Study' exam

You will also need to:

Pass the equivalent Next Generation ACA exams in place of any former Professional Level exams you have outstanding, 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
end4

To complete the Professional Level, you will need to:

Pass the Next Generation ACA ‘Assurance, Risk and Reporting’ exam

and

Pass the Next Generation ACA ‘Corporate Reporting, Data and Assurance’ exam

The former Professional Level ‘Financial Accounting and Reporting’ and ‘Audit and Assurance’ exams were 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 former exams and Next Generation ACA exams.

The final sitting for all former Professional Level exams was September 2026, so you will not be able to pass the other former exam to complete the pair. You must therefore pass the new pair of Next Generation ACA exams.

You will also need to:

Pass the equivalent Next Generation ACA exams in place of any former Professional Level exams you have outstanding, 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
end5

To complete the Professional Level, you will need to:

Pass the Next Generation ACA 'Fundamental Case Study' exam

You will also need to:

Pass the Next Generation ACA ‘Assurance, Risk and Reporting’ exam

and

Pass the Next Generation ACA ‘Corporate Reporting, Data and Assurance’ exam

The former Professional Level ‘Financial Accounting and Reporting’ and ‘Audit and Assurance’ exams were 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 former exams and Next Generation ACA exams.

The final sitting for all former Professional Level exams was September 2026, so you will not be able to pass the other former exam to complete the pair. You must therefore pass the new pair of Next Generation ACA exams.

You will also need to:

Pass the equivalent Next Generation ACA exams in place of any former Professional Level exams you have outstanding, 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
end6

To complete the Professional Level, you will need to:

Pass the equivalent Next Generation ACA exams in place of any former Professional Level exams you have outstanding, 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
Financial Accounting and Reporting
and
Audit and Assurance
Audit, Risk and Reporting
and
Corporate Reporting, Data and Assurance