ACA exam fees 2026 and 2027: what the ICAEW qualification costs

ICAEW charges between £99 and £297 per ACA exam in 2026, and between £103 and £350 in 2027, depending on the level. On top of the exam fees there is an annual student fee of £216 + VAT, rising to £223 + VAT from 1 January 2027. If you train with an authorised employer, the employer normally pays these fees, but tuition is a separate cost.

How much does each ACA exam cost?

The fee depends on the exam level and the year you sit it. These are the figures on ICAEW’s ACA fees page, checked on 6 November 2026.

ICAEW’s table also lists the Professional Level Fundamental Case Study at £160, but the page layout does not make clear which year that figure applies to. Check with ICAEW before you budget for it.

You pay the exam fee when you book the exam. The fees page marks only the student fee as ”+ VAT (if applicable)” and does not state the VAT treatment of exam fees.

What is the annual ACA student fee?

The annual student fee is £216 + VAT (if applicable) in 2026, paid when you register. From 1 January 2027, ICAEW says the registration fee will be £223 + VAT.

Independent students, meaning those not training with an authorised employer, have two timing rules:

• Register between 1 July and 31 October: you pay a half-year fee plus VAT.
• Register between 1 November and 31 December: you pay the full annual fee, but your first annual bill is issued after 13 or 14 months.

If your training stops, ICAEW says any liability for the student fee stays in place.

What does credit for prior learning cost?

Credit for prior learning (CPL) costs the same as sitting the exam. If a degree or another qualification exempts you from an exam, you still pay ICAEW the exam fee for the credit.

ICAEW says some students may get credit at a reduced cost or free, and should contact it to check. Our guide to ACA exemptions explains which qualifications earn credit.

Who pays the ACA fees?

Your authorised training employer pays if you are on a training agreement. ICAEW’s fees page says the employer “is responsible for paying the student’s annual registration fees and exam entry fees, unless these have been explicitly passed on to the student”. Employer invoices go to the qualified person responsible for training (QPRT) or the authorised training principal near the end of the calendar year.

Use this to work out where you stand:

• If you have a training agreement with an ICAEW authorised employer, your employer pays the student and exam fees unless your contract says otherwise.
• If you are an independent student, you pay all ICAEW fees yourself.
• If you are an apprentice in England, apprenticeship funding can cover tuition and some costs, but not the student fee or exam fees.
• If you need to resit, check who pays; apprenticeship funding cannot cover resits.

Read your training contract for any clawback clause. Some employers ask you to repay fees if you leave soon after qualifying.

What does apprenticeship funding cover?

The Level 7 apprenticeship funding cap is £21,000 per apprentice, according to ICAEW’s Level 7 funding page. Non-levy employers pay 5% and the government pays 95%, up to £19,950. Employers with 50 or fewer staff hiring an apprentice aged 16 to 21 get 100% funding, up to £21,000.

Funding can cover tuition, learning materials (£45 to £209 per exam) and end-point assessment. The employer pays the annual student registration (£216 + VAT), the exam fees and any CPL fees. Funding is only available for employees working in England.

Which exams will you sit?

Students who started the ACA from 1 July 2025 follow the Next Generation ACA, which has 14 exams across Certificate, Professional and Advanced Levels. Students who started earlier are on transitional arrangements running over 2025 to 2027, according to ICAEW’s guide to the ACA exams.

Key dates from that guide:

• Former Certificate Level exams were withdrawn on 31 March 2026.
• The last sitting of the former Professional Level exams was September 2026.
• The final Case Study sitting was November 2026.
• Corporate Reporting runs until July 2027 and Strategic Business Management until November 2027.

Our list of ACA exams names each paper. The total you pay in ICAEW fees depends on how many exams you sit and how much credit you claim.

What other costs are there?

Tuition is the biggest cost and is not set by ICAEW. Tuition providers set their own prices, which vary by location and course format. See our guide to ACA tuition providers.

Also plan for resits, learning materials your provider does not include, and the student fee for each year of training. For the wider picture, read our ICAEW ACA qualification guide and ACA vs ACCA comparison.

What students should do now

1. Check your training contract for who pays fees and any clawback terms.
2. Budget at 2027 rates for any exam you sit from January 2027.
3. Claim credit for exams your degree covers, and budget the CPL fee.
4. Confirm the Fundamental Case Study fee with ICAEW if it applies to you.

Frequently asked questions

How much is an ACA exam in 2026?

ICAEW charges £99 for a Certificate Level exam, £133 for a Professional Level exam and £220 for Corporate Reporting or Strategic Business Management. The existing Case Study costs £297.

How much is the ICAEW student fee?

The annual student fee is £216 + VAT in 2026. ICAEW says it will be £223 + VAT from 1 January 2027.

Does my employer pay for the ACA?

An authorised training employer pays the annual student fee and exam entry fees unless it has explicitly passed them on to you. Independent students pay their own fees.

Do I pay for exam exemptions?

Yes. Credit for prior learning costs the same as the exam: £99 at Certificate Level and £133 at Professional Level in 2026. Credit is not available for Advanced Level exams.

Does apprenticeship funding cover ACA exam fees?

No. ICAEW says the annual registration, exam fees and credit fees are paid by the employer, and resits cannot be covered by apprenticeship funding.