ACA Examinations

The ACA examinations consist of the Certificate Level, Professional Level and the Advanced Level.

Certificate Level

There are six modules which introduce candidates to the core concepts of accountancy, finance and business. Each is examined in 1.5 hour computer-based assessments. 

Professional Level

Application modules are designed to expand upon the certificate level modules and will require candidates to apply their knowledge in a practical context.  These modules are assessed by paper-based examinations lasting 2.5 - 3 hours.

The application modules are:

  1. Audit and Assurance.
  2. Financial Accounting and Reporting.
  3. Financial Management.
  4. Tax Compliance.
  5. Business Planning: Taxation.
  6. Business Strategy. 

Three of the e-assessments are sat within 3 months of commencing the training contract, followed by 3 professional level papers within the next 6 months, the process then repeats with the remaining e-assessments and three written papers over the next 9 months.

Advanced Level

The aim of the Advanced Level is to apply your professional skills in a business context relevant to the work you undertake with clients. The examination structure comprises:

Test of Advanced Technical Competence consisting of 2 x 3.5 hour papers assessing technical areas; and Advanced Case Study applying this knowledge in a 4 hour multi-disciplinary paper.

You cannot attempt the Advanced Case Study until you are in the last year of your training contract.


Exemptions (or credit for prior learning!) will be available for trainees with relevant degrees. These are in respect of the Certificate and Professional level modules.

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