Professional skills and experience

Professional skills will equip students with the ability to handle the variety of different situations they will encounter throughout their career. The Next Generation ACA features 25 professional skills split across five key competency areas. A three-stage proficiency model will guide students to develop their unique skills portfolio, supported by their employer as part of their regular six-monthly review meetings.

Professional skills benefits

The Next Generation ACA professional skills have been designed to:

• Drive career longevity with a focus on key transferrable skills such as communication, critical thinking and leadership
• Celebrate diversity by creating personalised views of students' professional development
• Empower employers to hold holistic and valuable development conversations with students
• Encourage lifelong learning and development, by helping students and employers to identify development opportunities and supporting them with relevant resources
• Compliment the UK Level 7 Apprenticeship* by improving alignment with apprenticeship standards

* More information will be released once the revised UK Level 7 Apprenticeship Standards have been confirmed.

 

Professional skills areas

Each competency area contains five professional skills:

Professional skills proficiency levels

Throughout their training agreement, students will self-assess their skills proficiency at each six-monthly review, focusing on skills developed in the prior six months. As part of each six-monthly review conversation employers will agree or amend skills proficiency levels – with the focus being on the development cycle of Reflect – Discuss – Look forward – Declare.

There are three proficiency levels:

• Aware: The student understands the skill conceptually, can identify where others have demonstrated the skill and they can begin to apply themselves with close supervision and direction.
• Experienced: The student has an acceptable level of real and varied evidence of the skill, they can recognise interconnectivity with other skills and can work somewhat independently. 
• Accomplished: The student can independently and intuitively demonstrate the skill with widespread experience, providing support and development to others through mentoring, 
  By the end of the training agreement, students will need to be reach the experienced level in all skills and accomplished in at least five skills.

Students will continue to gain invaluable business and commercial insight implementing technical and specialised knowledge in the workplace, by completing a minimum of 450 days professional work experience.

Students will need to complete 450 days of professional work experience with an Authorised Training Employer, which will typically take between three and five years.

Professional experience benefits

The knowledge, skills and experience students gain as part of their professional work experience are invaluable, giving them the opportunity to put what they're learning into practice and the opportunity to:

• apply the technical knowledge gained during their studies
• develop their professional skills and personal effectiveness
• develop commercial and business awareness
• exercise professional judgement

Professional experience requirements

Professional experience involves undertaking real-life work of a financial, business and/or commercial nature. Students should gain experience in one or more of the following areas:

• Accounting 
• Taxation
• Financial Management 
• Insolvency
• Information Technology 
• Audit or Assurance (you do not have to offer audit work experience to offer ACA training)

Regular six-monthly reviews are an essential part of the ACA to monitor student progress across professional skills and experience, Specialised Learning and exams. Trainees and their employer will also discuss an ethics in practice scenario at each review, developing their critical thinking, professional scepticism and ethical decision-making skills.

Students who started the ACA on or before 30 June 2025 will continue to follow the current professional development framework and will need to gain 450 days of practical work experience. 

Read more about the transitional arrangements for exams and the Ethics Learning Programme.