NEXT GENERATION ACA SYLLABUS HANDBOOK - 2025-2026

Aug 29, 2026

Uploaded by Connor

Next Generation ACA Syllabus Handbook - 2025–2026 outlines the ICAEW ACA qualification structure, covering integrated business, finance and accountancy exams alongside specialised learning, and professional skills and experience. It explains how skills progress across certificate, professional and advanced levels, including core subjects such as accounting fundamentals, assurance and risk, business insight, business law, sustainability and ethics, and tax. The syllabus integrates sustainability, technology and ethics throughout assurance, reporting and strategic case studies, and describes how technology-driven change reshapes required accountant capabilities and risk thinking.

LanguageEnglish

CategoryExam

FormatPDF

Pages124

Reading Time5 h 12 min

AccessFree to download

Contents

ACA Overview

ACA Components

Skills Progression Through the ACA Exams

ACA Syllabus

Certificate Level

Professional Level

Advanced Level

Technical Knowledge

ACA overview

The ACA Qualification and Sustainability

The ACA Qualification and Technology

NEXT GENERATION ACA SYLLABUS HANDBOOK 2025–2026 Next Generation ACA Syllabus Handbook FOR EXAMS IN 2025–2026 Contents ACA OVERVIEW 3 ACA COMPONENTS 6 SKILLS PROGRESSION THROUGH THEACA EXAMS 8 ACA syllabus 12 CERTIFICATE LEVEL 13 Accounting Fundamentals 14 Assurance and Risk Fundamentals 16 Business Insight and Performance 19 Business Law 22 Sustainability and Ethics 26 Tax Fundamentals 31 PROFESSIONAL LEVEL 35 Fundamental Case Study 36 Assurance, Risk and Reporting 41 Business and Digital Strategy 49 Corporate Financial Strategy 57 Corporate Reporting, Data and Assurance 63 Tax Compliance and Planning 70 ADVANCED LEVEL 78 Technical Case Study 79 Strategic Case Study 91 TECHNICAL KNOWLEDGE 106 ACA overview The ICAEW chartered accountancy qualiﬁcation, the ACA, is one of the most advanced learning and professional development programmes available. Its integrated components provide an in-depth understanding across business, ﬁnance and accountancy. Combined, they help build the technical knowledge, professional skills and practical experience needed to become an ICAEW Chartered Accountant. P R A O F N E ETHICS U A C Each component is designed to complement each other, which means that students can put theory into practice and can understand and apply what they learn to their day-to-day work. The components are: 1. Business, ﬁ nance and accountancy exams 2. Specialised Learning 3. Professional skills and experience ICAEW constantly reviews the content of the ACA qualiﬁcation to reﬂect real-life business challenges. Over the next decade, sustainability, technology and ethics will be the three key themes impacting every accountant and business they serve. We work closely with employers, tuition providers, academics and examiners to ensure that the ACA equips the chartered accountants of the future with the skills and knowledge they need to meet these challenges and to be successful. Sustainability, technology and ethics have been integrated throughout the qualiﬁcation, delivering forward-thinking business leaders ready for the challenges of tomorrow’s world. THE ACA QUALIFICATION AND SUSTAINABILITY Finance and accounting professionals need to move beyond simply measuring and reporting the impact of climate change, environmental regulation, supply chain pressure and rising energy costs. They must focus on understanding these and other emerging sustainabilityrelated implications, integrating them into ﬁnancial management and strategic business planning. ICAEW has been at the forefront of this movement over the past decade and has adapted the ACA qualiﬁcation to reﬂect that. We see its role as not simply integrating knowledge and understanding the broader implications of environmental, social and governance issues into organisations, but also seeding this thinking into the mindset of our members. Our syllabus, Specialised Learning and professional skills and experience contribute toward creating ICAEW Chartered Accountants who recognise that sustainability is at the core of what they do and are capable of actively using their business skills to analyse how to make the new sustainable economy work for their business. Sustainability is an integrated element from assurance and corporate reporting to strategic business planning and management reporting, providing transparent information for users. It’s an embedded element across the ACAqualiﬁcation with its beginnings at the newly developed Sustainability and Ethics module at Certiﬁcate Level through to the Strategic Case Study at Advanced Level. The introduction of Specialised Learning provides the opportunity to create and update content rapidly which will be invaluable for sustainability conversations to remain relevant. There is much that is closely related to the skills and experience of ICAEW Chartered Accountants; for example, the identiﬁcation and management of risks, corporate governance,

FAQs

What are the main components of the ACA qualification described in the handbook?

The handbook states that the ACA components are business, finance and accountancy exams, specialised learning, and professional skills and experience.

How does sustainability appear across the ACA qualification?

Sustainability is integrated throughout the qualification, beginning with the Sustainability and Ethics module at certificate level and continuing through assurance, corporate reporting, strategic business planning, and advanced level strategic case study.

How does the handbook explain the impact of technology on accountants?

It notes that automation reduces routine work while increasing complexity and risk. Accountants must develop skills to manage technology-enabled processes, validate data sources, evaluate risks, interpret outputs, and ensure effective decision-making and communication.

Aug 29, 2026

Uploaded by Connor