CA Program Transition

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TRANSITION TO NEW CHARTERED ACCOUNTANTS PROGRAM*

Scenario

Start work 2010

2012

2013

2014

2015*

1 2 3

Satisfied the requirements of 4 years of academic study and completed Foundations in 2011 or earlier. Satisfied the requirements of 4 years of academic study and has completed General Practical Experience (GPE), still to do Foundations. Satisfied the requirements of 4 years of academic study by the end of 2011. Can complete either the current Foundations and Professional Accounting School (PAS)/PCE programme or the new Chartered Accountants Program.

Current PAS/PCE Programme


Current Foundations and PAS/PCE Programme

2011

2012

Current Foundations and PAS/PCE Programme

New Chartered Accountants Program

4 5

Satisfied the requirements of 3 years of academic study by the end of 2011. Satisfied the requirements of 4 years of academic study by the end of 2012. Can complete either the current Foundations and Professional Accounting School (PAS)/PCE programme or the new Chartered Accountants Program.

2012

New Chartered Accountants Program

2013

Current Foundations and PAS/PCE Programme

New Chartered Accountants Program

Satisfied the requirements of 3 years of academic study by the end of 2012 onwards.

2013

New Chartered Accountants Program


*2015 is the last year that PAS will be offered

* Please note that this information is subject to consultation and regulation and therefore may change.
November 2011

Current Programme New Chartered Accountants Program

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