ICAEW’s Next Generation ACA has a sharper focus on sustainability, ethics and technology – preparing future Chartered Accountants to lead with confidence. Shaun Robertson, ICAEW's Director, Education and Qualifications, explains.
Rooted in a legacy of excellence, the Associate Chartered Accountant (ACA) qualification is recognised globally as one of the most advanced programmes for learning and professional development. Developed by ICAEW, it blends rigorous technical training with practical experience to shape professionals who uphold integrity and deliver value across industries. Respected in business, practice and the public sector, the ACA continues to set the benchmark for accountancy excellence worldwide.
Need for change
In an era of rapid change, from digital transformation to climate risk, the role of finance professionals is evolving fast. It’s no longer just about technical precision. It’s about adaptability, insight and forward-thinking leadership.
In answer to these challenges, last month ICAEW launched a refreshed Next Generation ACA qualification. Shaped by extensive consultations with employers, students and education experts, the Next Generation ACA builds on a globally respected foundation to meet the demands of a changing profession.
This marks a significant milestone for accountancy. Enhancements to the ACA have strengthened its relevance, preparing future ICAEW Chartered Accountants to drive value, navigate complexity, and uphold the highest standards of integrity. The changes combine the ACA’s renowned rigour with a new structure and content tailored to real-world needs. Redefined and ready for the future, the Next Generation ACA develops technical expertise, business acumen and the ethical foundations essential to tackle today’s challenges.
Core components
The Next Generation ACA reimagines the qualification’s core components with themes of sustainability, ethics and technology integrated throughout. The ACA will comprise:
- Business, finance and accountancy exams
- Specialised learning
- Professional skills and experience
Business, finance and accountancy exams: equipping trainees with technical and professional expertise
The new structure includes 14 exams designed for smooth, supportive progression without compromising learning outcomes. It remains fully flexible, allowing students to take exams in any order.
A new Certificate Level exam introduces sustainability and ethics fundamentals. At Professional Level the fundamental case study builds on this foundation, preparing students for advanced learning. The Advanced Level now includes two case studies, which assess both technical and strategic knowledge, preparing students for complex real-world scenarios.
Specialised Learning: tailored learning opportunities that keep trainees ahead
The new ground-breaking Specialised Learning element introduces a range of engaging and interactive courses which span specialised technical content, sector-specific content, professional skills and emerging issues and updates. Students must complete a minimum of 30 units of Specialised Learning during their training agreement, with one unit equivalent to around one hour of learning.
Specialised Learning enables students and employers to tailor learning to individual development needs, facilitating early career specialisation. Designed to accommodate real-world changes, it will deliver learning on the latest emerging trends and issues, keeping trainees at the forefront of the profession.
Professional skills and experience: preparing trainees for the modern workplace
Developing professional skills and gaining real-world experience remain central to the Next Generation ACA – preparing students for success in today’s business environment and fostering resilient, inclusive leaders who are critical thinkers and effective communicators. There will be 25 skills assessed at three proficiency levels (aware, experienced and accomplished), across five new competency areas:
- Communication
- Critical thinking
- Leadership
- Professionalism
- Understanding self and others
Students will continue to gain invaluable business and commercial insight, implementing technical and specialised knowledge in the workplace. Students will still need to complete a minimum 450 days of professional work experience with an Authorised Training Employer, typically over three to five years.
From December 2025, students can also build digital skills with the new Technology Hub. This will include demonstration platforms in sandbox environments where students can safely interact and experience different technologies.
Learn more
Discover more about the Next Generation ACA and how it equips future ICAEW Chartered Accountants to be strategic thinkers, change-drivers and digital professionals ready to lead, transform and grow businesses.
Shaun Robertson, Director, Education and Qualifications, ICAEW
