The Next Generation ACA

This module focuses on preparing financial information for business decision-making. Students learn costing techniques, budgeting and forecasting methods, variance analysis and management decision tools. It also covers the impact of the external environment, data analysis, technology in business and ethical considerations. By completion, students can calculate costs, prepare budgets, analyse performance differences and support strategic decision-making using relevant financial data.

Enables students to understand the general objectives of taxation and to calculate income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax, VAT and stamp taxes in straightforward scenarios.

Ensures that students understand the assurance process and fundamental principles of ethics, and are able to contribute to the assessment of internal controls and gathering of evidence on assurance work.

This module provides an understanding of the principles of business law and its relevance to professional accountants. Students learn the structure of English law, contract law, agency relationships and negligence. It covers company incorporation, roles of shareholders and directors, insolvency implications and criminal behaviour relevant to accountants. By completion, students can recognise key legal areas affecting businesses and understand how law impacts professional practice.

Provides students with an understanding of the fundamentals of sustainability and ethics and how they are relevant to the work of the professional accountant.