ICAN ACA Skills level

Welcome to the second level of the ACA qualification. The Skills level focuses on application. Before you begin these papers, you must first complete or be exempted from the Foundation level. While you are at the Skills stage, you cannot combine these papers with subjects from another level, such as Professional, unless you fall under a special candidate category as defined by ICAN.

There are six subjects at this stage. ICAN states that candidates are at liberty to attempt them in any order within the Skills level. Please note that this flexibility applies only inside this level; it does not allow you to sit Professional papers early.

The six papers are:

• B1 Financial Reporting
• B2 Audit Assurance and Forensics
• B3 Taxation
• B4 Performance Management
• B5 Financial Management
• B6 Public Sector Accounting and Finance

For details on how these subjects are tested, you can review the exam format and the full syllabus.

As you progress through the Skills level, you will receive credit for each paper you pass. If you do not pass a paper, you can find guidance on your next steps in our resits guide.

Depending on your prior education, you might not need to sit all six papers. Certain qualifications allow you to skip named subjects. For example, candidates holding an ATSWA from 2010 receive exemptions that include Audit, Assurance and Forensics as well as Taxation at the Skills level. You can explore how your background applies by reading about exemptions.