Progression Rules

There will be two diets of examinations each year, in April and August. Students may attempt up to 4 exams per diet. There is no lower limit.
 
The total time allowed for each student to complete all required examinations is based on the level at which they enter the examination system. The final sitting of examinations under this pathway will occur in August 2027. There will be no facility to extend studies under this route after that date. It is the student’s responsibility to ensure that they complete all examinations within this deadline.
 
Should students wish to attempt examinations from the next examination level, they may do so, however, they must also register to sit the remaining subjects in their current exam level in the same exam sitting. All remaining Professional level equivalent examinations must be applied for if attempting a subject(s) from the Strategic level.

Students may not attempt a subject from a higher level if the prerequisite subject have not been completed or exempted. The list of prerequisite subjects is shown in the table below.
 

Level / Subject	Prerequisite
Strategic Level
Advanced Financial Reporting	Professional – Financial Reporting*
Strategy & Leadership	No Prerequisite
Advanced Tax Strategy (Elective)	Professional – Advanced Taxation*
Advanced Audit & Assurance (Elective)	Professional – Audit & Assurance*
Strategic Corporate Finance (Elective)	Professional – Managerial Finance*
Data Analytics for Finance (Elective)	Professional – Performance Management*

 
* Students will now need to complete the appropriate CAP1/CAP2 equivalent subject.