Key takeaways

  • The Next Generation ACA has 14 exams: six at Certificate Level, six at Professional Level and two at Advanced Level.
  • Certificate Level exams can be sat at any time of year and have a 55% pass mark.
  • Professional Level exams run in four sittings a year, in March, June, September and December.
  • The two new Advanced Level exams, the Technical Case Study and Strategic Case Study, are first sat in July 2027.
  • ICAEW's 2027 fees are £103 per Certificate Level exam, £143 per Professional Level exam and £350 per Advanced Level case study.
  • The last sitting of the existing ACA Case Study is November 2026; Corporate Reporting ends in July 2027 and Strategic Business Management in November 2027.
  • As well as the exams, ACA students need at least 450 days of professional work experience, which ICAEW says normally takes three to five years.

The ICAEW ACA qualification has 14 exams under the Next Generation ACA: six at Certificate Level, six at Professional Level and two at Advanced Level. Most students sit them in that order, alongside at least 450 days of work experience. Students who registered before 1 July 2025 may still be finishing the older version, whose last exams run until November 2027.

What are the ACA exams in order?

The ACA exams run in three levels, and you normally pass each level before moving to the next. This is the full list from ICAEW’s exam page.

Certificate Level (6 exams)

  1. Accounting Fundamentals
  2. Assurance and Risk Fundamentals
  3. Business Insight and Performance
  4. Business Law
  5. Sustainability and Ethics
  6. Tax Fundamentals

Professional Level (6 exams)

  1. Fundamental Case Study
  2. Assurance, Risk and Reporting
  3. Business and Digital Strategy
  4. Corporate Financial Strategy
  5. Corporate Reporting, Data and Assurance
  6. Tax Compliance and Planning

Advanced Level (2 exams)

  1. Technical Case Study
  2. Strategic Case Study

Within Certificate and Professional Level you can usually choose your own order. Your training employer or tuition provider will often set one for you.

How long are the exams and what is the pass mark?

Certificate Level exams last 1.5 to 2 hours, Professional Level exams 2.5 to 3 hours and each Advanced Level case study 4 hours. Certificate and Professional Level exams have a 55% pass mark. ICAEW’s exam page does not state a pass mark for the new Advanced Level exams.

LevelLengthWhen you can sit
Certificate1.5 to 2 hoursAny time of year
Professional2.5 to 3 hoursMarch, June, September, December
Advanced4 hours eachJuly and November

When are the 2026 and 2027 exam dates?

ICAEW publishes fixed sitting dates for Professional and Advanced Level. The dates below are from its dates and deadlines page.

Sitting20262027
Professional, March9 to 11 March8 to 10 March
Professional, June8 to 10 June7 to 9 June
Professional, September7 to 9 September6 to 8 September
Professional, December7 to 9 December6 to 8 December
Advanced, July20 to 22 July19 to 21 July
Advanced, November2 to 4 November1 to 3 November

The July 2027 sitting is the first for the new Technical Case Study and Strategic Case Study.

How much do ACA exams cost?

ICAEW charges a fee for each exam, payable when you book. These are the figures on its ACA fees page, checked on 6 November 2026.

Exam20262027
Certificate Level£99£103
Professional Level£133£143
Fundamental Case StudyNot listed£160
Corporate Reporting or SBM (existing)£220£230
Case Study (existing)£297Not offered
Technical or Strategic Case StudyNot offered£350

Credit for prior learning costs the same as the exam fee at Certificate and Professional Level. It is not available at Advanced Level. The annual student registration fee is £216 plus VAT, rising to £223 plus VAT from 1 January 2027.

Can you get exemptions from ACA exams?

Yes. ICAEW says students may claim credit for prior learning for up to 12 of the 14 exams, depending on previous study and qualifications. Both Advanced Level case studies must always be sat. If you hold the AAT or a relevant degree, check the credits on ICAEW’s site before you register. Our ACA vs ACCA comparison covers how the routes differ.

Which exams apply to you if you started before July 2025?

The old and new ACA run side by side from 2025 to 2027. ICAEW’s transitional arrangements apply to students who registered up to 30 June 2025.

  • If you have Case Study left, the last sitting was November 2026. After that you sit the Strategic Case Study.
  • If you have Corporate Reporting left, you can sit it until July 2027. After that it maps to the Technical Case Study.
  • If you have Strategic Business Management left, the last sitting is November 2027. There is no new equivalent, so students who do not pass it take additional learning.
  • If you still need the Ethics Learning Programme, its last date is December 2026.
  • If you registered from 1 July 2025, you follow the Next Generation ACA only.

The old Certificate Level ended on 31 March 2026 and the old Professional Level in September 2026.

What else do you need to qualify?

Passing the exams is one of three parts of the ACA. ICAEW also requires:

  • at least 450 days of professional work experience with an authorised training employer, which normally takes three to five years
  • 25 professional skills across communication, critical thinking, professionalism, leadership and emotional intelligence
  • six-monthly reviews with your employer, each including an ethics in practice scenario

Read more in our ICAEW ACA qualification guide and on how long it takes to become a chartered accountant. Once qualified, you can check your listing with the ICAEW member search.

What to do now

  1. Check which ACA you are on. Your registration date decides whether transitional rules apply.
  2. Book Professional Level early. There are only four sittings a year.
  3. Budget for 2027 fees. Most exam fees rise on 1 January 2027.
  4. Plan Advanced Level around July 2027. That is the first sitting of the new case studies.

Frequently asked questions

How many exams are in the ACA?

The Next Generation ACA has 14 exams: six Certificate Level, six Professional Level and two Advanced Level. The older ACA had 15.

What is the ACA pass mark?

The pass mark is 55% for Certificate and Professional Level exams. ICAEW does not state the pass mark for the new Advanced Level case studies on its exam page.

How much does an ACA Professional Level exam cost?

It costs £133 in 2026 and £143 in 2027. The Fundamental Case Study is listed at £160 for 2027.

When is the last sitting of the old ACA Case Study?

The last sitting was November 2026. Students who still need it sit the new Strategic Case Study, first available in July 2027.

Can I sit ACA Certificate Level exams at any time?

Yes. Certificate Level exams are available throughout the year, so you can book them when you are ready.

Sources

Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance on 6 November 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.