Transitional arrangements FAQs

To ensure the ACA stays at the forefront of accountancy and continues to provide a comprehensive education in business, finance and accountancy, reflecting the latest industry standards and practices. The changes come from a wide set of consultations with employers, members, students and tuition providers.  

For students who started the ACA up to 30 June 2025, the ACA comprises four elements: 

• The ACA exams; 
• Professional development (including seven professional development ladders comprising 52 professional development skills); 
• Practical work experience (a minimum of 450 days); and 
• Ethics and professional scepticism (including the Ethics Learning Programme, assessment and Ethics in Practice scenarios). 

For students who start the ACA from 1 July 2025, the ACA comprises three elements: 

• The ACA exams; 
• Specialised Learning (a minimum of 30 units must be completed); and 
• Professional skills and experience (including 25 skills across five key competency areas, a minimum of 450 days of professional work experience and Ethics in Practice scenarios). 

For students who started before 30 June 2025, transitional arrangements only apply to the exams and Ethics Learning Programme. However, your employer may also choose to switch you to the updated version of the ACA qualification. This involves transferring completely from the four existing components to the three new elements, which will change your online training file.  

If your employer switches you to the Next Generation ACA, please speak with your employer to help plan your studies. You will also receive a series of emails from ICAEW to support you with the switch.  

• Find out more about the updated components of the ACA