SYLLABUS 2014-15
BUSINESS REPORTING
© ICAEW 2013
ACA OVERVIEW
Aim
The ACA is regarded globally as one of the leading business and finance qualifications and is recognised and valued in practice, industry, commerce and the public sector. The ACA qualification aims to ensure that all newly qualified chartered accountants have the technical and professional skills required to meet the professional challenges likely to be faced and to provide a platform on which to build continuing professional development.
Structure
The syllabus has been designed to develop core technical, commercial, and ethical skills and knowledge in a structured and rigorous manner. Progression through the ACA modules, in combination with integrated and monitored work experience, will equip and prepare candidates for the demanding multi-disciplinary case study. This final module assesses key skills of analysis, synthesis and communication, commercial and ethical awareness and the application of professional judgement.
The diagram above shows the twelve modules at the Professional Stage, where the focus is on the acquisition and application of technical skills and knowledge, and the Advanced Stage which comprises two technical integration modules and the Case Study.
Ethics is embedded throughout the qualification and there are specific learning outcomes included in a number of the modules. The syllabus has been designed to ensure candidates understand the fundamental principles of ethics, can apply relevant ethical guidance and are able to recommend actions to resolve ethical issues.
© ICAEW 2013 3
ADVANCED STAGE
Aim
The Advanced Stage of the ACA qualification is designed to ensure that candidates are able to integrate and apply their technical, professional and ethical skills in a variety of business environments.
The Advanced Stage has been constructed to ensure that candidates:
are able to identify and evaluate a broad range of business issues and communicate