Professional education, ethical leadership and lifelong development

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

DI.1Financial Accounting
DI.2Management Accounting
DI.3Economics and Business Environment
DI.4Business Strategy and Technology
DI.5Management in Organisation & Statistics
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

DII.1Financial Accounting and Reporting
DII.2Taxation
DII.3Information Systems and Technology
DII.4Corporate and Business Law
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

PR.1Audit & Assurance
PR.2Ethics, Risks and Governance
PR.3Performance Management
PR.4Managerial Finance
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

ST.1Strategy, Governance & LeadershipCase study
ST.2Strategic Business ReportingMandatory

Choose two electives

ST.3Strategic Financial Management
ST.4Advanced Audit and Assurance
ST.5Advanced Tax Strategy
ST.6Strategic Performance Management

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.

Within a level

Choose your subject order

Students may normally attempt subjects in any order within the same qualification level.

Between levels

Complete the foundations

Lower-level requirements must be completed, exempted or registered as required before higher-level study.

Combined sitting

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.

Individual route

Confirm exemptions first

Prior learning is assessed individually and should never be assumed before a formal route decision.

From structure to assessment

Understand how the examinations work.

Review sessions, formats, progression rules, completion periods and Strategic Level assessment.

Begin your journey

Ready to take the next professional step?

Speak with our membership team about the pathway that fits your education, experience and ambitions.

Contact CPA England