ACA

ACA Study Guide

ICAEW Chartered Accountant

PracticeSyllabus Coverage
Certificate Level
ACAccounting
ASAssurance
BTFBusiness, Technology and Finance
LWLaw
MIManagement Information
TXPrinciples of Taxation
Professional Level
AAAudit and Assurance
BSTBusiness Strategy and Technology
FARFinancial Accounting and Reporting
FMFinancial Management
TCTax Compliance
BPTBusiness Planning: Taxation
Advanced Level
CRCorporate Reporting
SBMStrategic Business Management
CSCase Study
Professional LevelFinancial Accounting and Reporting

Professional Level · FAR

Financial Accounting and Reporting

Source and Version

Syllabus: ICAEW ACA Professional Level 2026 · Reviewed: 2026-05-04

ICAEW ACA syllabusLocal syllabus coverage review
1

IASB Conceptual Framework (Detailed)

2

Revenue Recognition (IFRS 15)

3

Financial Instruments (IFRS 9 and IAS 32)

4

Leases (IFRS 16)

5

Employee Benefits (IAS 19)

6

Income Taxes (IAS 12)

7

Property and Impairment

8

Provisions and Events

9

Group Financial Statements (Comprehensive)

10

Associates and Joint Arrangements

11

Changes in Group Structures

12

Statement of Cash Flows (IAS 7 Advanced)

13

Earnings Per Share (IAS 33 Advanced)

14

Interpretation and Analysis