ACA Qualification UK: Exams, Training Agreement and How Long It Takes

The ACA from ICAEW is the chartered accountancy qualification most associated with UK practice and audit. Here is how the exams and training agreement work, how long it takes, and how to get a training contract.

By Tony Musso on Wed Oct 14 2026

The ACA is the chartered accountancy qualification awarded by ICAEW, the Institute of Chartered Accountants in England and Wales. It is the qualification most associated with UK accountancy practices - from the Big Four to regional firms - and with audit in particular, although ACA chartered accountants also work across industry, banking and the public sector.

What makes the ACA different from ACCA and CIMA is that you normally study it as part of a training agreement with an employer authorised by ICAEW. You learn on the job and in the exam hall at the same time. This guide explains the exams, the training agreement, how long it takes, and how to get started.

ACA at a glance


Awarding body	ICAEW (Institute of Chartered Accountants in England and Wales)
Designation	Chartered Accountant, ACA
Best for	Practice and audit, Big Four and other accountancy firms; also industry and finance
Exams	15 modules across Certificate, Professional and Advanced levels
Practical experience	450 days of practical work experience over the training agreement
Other requirements	Professional development, and ethics and professional scepticism
Typical time	Three to five years, usually on a training agreement

The 15 ACA exams

Level	Modules	Notes
Certificate level	Six modules covering accounting, assurance, business, finance, law, management information, principles of tax	On-demand computer-based exams; credit for prior learning often available
Professional level	Six modules covering audit and assurance, financial accounting and reporting, tax compliance, business strategy and technology, financial management, business planning	Exams in set sessions during the year
Advanced level	Corporate Reporting, Strategic Business Management and the Case Study	The final, integrated exams

Graduates in accounting and some related subjects, and people with AAT or other accountancy qualifications, can receive credit for prior learning for some Certificate level modules. ICAEW lists exactly what each qualification earns.

The training agreement

Most ACA students study under a training agreement with an ICAEW authorised training employer - an accountancy firm, a business or a public body approved to train chartered accountants. During it you:

complete 450 days of practical work experience, recorded with your employer;
work through ICAEW's professional development framework, showing the skills expected of a chartered accountant;
complete the ethics and professional scepticism requirements;
pass the exams, usually with study leave and tuition paid by your employer.

Big Four and other large firms recruit ACA trainees through graduate and school leaver programmes each year, typically opening applications in the autumn for the following year's intake. Many regional firms and businesses take trainees too, and some take people already working in their finance teams.

What an ACA training year looks like

On a typical firm training agreement, the year is built around exam sittings. You work on client assignments - audits, accounts preparation, tax returns - and take blocks of study leave and college tuition before each exam session. Busy season (often January to March for December year-end audits) is the most demanding time to also be revising, so firms usually schedule exams around it. Your counsellor or training manager reviews your practical experience and professional development regularly, and you record your 450 days as you go rather than at the end.

Outside practice, an ACA trainee in a business follows the same exam structure but gains experience in financial reporting, management accounts and tax within the company's finance team.

How long the ACA takes

Training agreements usually last three to five years. Graduates on a typical firm programme qualify in around three years; school leaver routes and apprenticeships take longer because they start earlier. Credit for prior learning can shorten the exam side.

Ways in

Route	How it works	Best for
Graduate trainee scheme	Firm hires you on a training agreement, pays for tuition	Graduates in any subject
School leaver programme or Level 7 apprenticeship	Paid job plus ACA, starting after A levels	People who want to earn instead of going to university
Move internally	Your employer becomes, or already is, an authorised training employer	People already in finance teams

ACA vs ACCA vs CIMA

If you want to work in audit or a UK accountancy practice, the ACA is the classic route and many large firms train on it. ACCA gives similar options with more flexibility (no training agreement needed, recognised widely abroad), while CIMA suits finance roles inside businesses. Our UK accounting qualifications guide compares all three.

Careers and pay after the ACA

ACA chartered accountants work as auditors, advisers and managers in practice, then often move into industry as financial controllers and finance directors. See the external auditor and accountant career guides, and our accountant salary guide for what qualified accountants earn at each stage.

Still deciding between accountancy and something else? Career Compass ranks careers against your interests and priorities, and explains each suggestion.

Read the external auditor career guide

Frequently asked questions

How many exams are in the ACA?

Fifteen modules: six at Certificate level, six at Professional level, and Corporate Reporting, Strategic Business Management and the Case Study at Advanced level. Credit for prior learning can reduce the number you sit.

Do you need a training contract to do the ACA?

Normally yes. The ACA is studied under a training agreement with an ICAEW authorised training employer, during which you complete 450 days of practical work experience as well as the exams.

How long does the ACA take?

Usually three to five years. Graduates on firm programmes often qualify in about three years; school leaver and apprenticeship routes take longer.

Is the ACA harder than ACCA?

Both are demanding. The ACA has fewer, broader exams taken alongside a structured training agreement; ACCA has 13 exams and more flexibility in how and where you gain experience. The better choice depends on where you want to work.

Can I do the ACA without a degree?

Yes. School leaver programmes and Level 7 accountancy apprenticeships lead to the ACA, and you can join a training agreement after A levels with many firms.