CPA Qualifications
A clear path from foundation to strategic leadership.
Seventeen examinations across four progressive levels, designed to build technical confidence, professional judgement and strategic capability.
Qualification at a glance
What is the CPA England qualification structure?
Students progress through Diploma, Advanced Diploma, Professional and Strategic levels. The complete pathway requires seventeen examinations, subject to any exemptions formally awarded.
Each level develops a different depth of capability. The pathway begins with accounting and business foundations, moves into reporting and applied professional work, and culminates in strategic decision-making and leadership.
The academic journey
Four connected levels. One professional direction.
Select a stage to review its subjects, completion rules and academic outcome.
Seventeenexaminations completed across the full pathway
DI
Foundation level
Diploma in Accounting & Finance
Build the essential accounting, commercial, technology and organisational knowledge required for further professional study.
- Structure
- Five required examinations
- Study order
- Subjects may be taken in any order
- Completion period
- Six consecutive available sittings from the first attempt
- Outcome
- Statement of academic transcript; no certificate or award is issued
Required subjects
DII
Applied knowledge
Advanced Diploma in Accounting & Finance
Extend accounting knowledge into reporting, taxation, information systems and the legal environment of organisations.
- Structure
- Four required examinations
- Study order
- Subjects may be taken in any order
- Completion period
- Six consecutive available sittings from the first attempt
- Outcome
- Statement of academic transcript; no certificate or award is issued
Required subjects
PR
Professional application
Professional Level
Apply technical knowledge with ethics, governance, assurance, performance analysis and financial decision-making.
- Structure
- Four required examinations
- Study order
- Subjects may be taken in any order
- Completion period
- Four consecutive available sittings from the first attempt
- Outcome
- Statement of academic transcript; no certificate or award is issued
Required subjects
ST
Strategic leadership
Strategic Level
Complete two mandatory subjects and choose two electives, aligning advanced study with a career in practice, industry or organisational leadership.
- Structure
- Six modules available; complete four
- Required choice
- Two mandatory and two electives
- Completion period
- Four consecutive available sittings from the first attempt
- Assessment
- All Strategic examinations are open-book; ST.1 is a case study
Mandatory subjects
Choose two electives
Examination completion and membership
Completing the examinations is the final academic stage.
After completing the Strategic Level, candidates receive a statement of academic transcript and an official letter confirming completion of their examinations. This letter confirms eligibility to apply for membership after completing three years of relevant practical experience. Candidates may also apply for Affiliate Membership.
No certificates or official awards are issued at Diploma, Advanced Diploma or Professional Level; candidates receive statements of academic transcript confirming their results.
Progression principles
Flexible within each level. Ordered across the pathway.
The structure supports modular study while protecting the academic sequence between levels.
Choose your subject order
Students may normally attempt subjects in any order within the same qualification level.
Complete the foundations
Lower-level requirements must be completed, exempted or registered as required before higher-level study.
Progress with permission
An exemption at either level may support a combined Advanced Diploma and Professional sitting. Register for all remaining current-level subjects in that sitting and confirm the permitted paper total with CPA England.
Confirm exemptions first
Prior learning is assessed individually and should never be assumed before a formal route decision.