OpenTuition
What is CAT? Requirements and the 2027 transition
Updated 12 October 2026. CAT stands for Certified Accounting Technician. It is an ACCA qualification for people who want recognised accounting technician skills and practical experience. CAT is continuing when ACCA redesigns its qualification in 2027, but the requirements will change. If you are already studying, plan against both the current CAT requirements and ACCA’s transition guidance.
What do you need for the current CAT qualification?
| Requirement | What to complete |
|---|---|
| Core exams | FA1 + MA1 + FA2 + MA2 + FBT + FFA + FMA |
| Specialist exams | Any two of FAU, FTX and FFM |
| Ethics | Foundations in Professionalism (FiP) |
| Experience | FPER: 12 months of relevant supervised work and the required performance objectives |
Passing nine exams alone does not give you CAT status: FiP and FPER also count. ACCA may grant eligible exemptions from some exams; check your own account and its FPER guidance. You can study with OpenTuition’s free FIA resources and use our exam booking and fees guide.
What happens to CAT in 2027?
CAT remains available in the redesigned ACCA Qualification. Students who have not finished current CAT by transition receive credit for completed equivalent elements. Their remaining route depends on ACCA entry criteria and their individual record.
| Your position at transition | Redesigned CAT route |
|---|---|
| Below ACCA’s minimum entry criteria | Required new Foundations elements → Knowledge requirements and Responsible Business Management module → CAT experience requirement. |
| Already meet ACCA’s minimum entry criteria | Knowledge requirements and Responsible Business Management module → CAT experience requirement. The new Foundations exams are not required. |
ACCA’s published transition tables show which completed current exams and modules count towards those elements. Do not treat the table above as a personal exemption decision.
The current specialist FAU, FTX and FFM exams are being withdrawn in 2027 and have no equivalents in redesigned CAT. ACCA says students who want CAT under the current requirements should complete all exams, FiP and FPER by mid-July 2027; exact completion dates are still to be confirmed. The specialist exams’ final sitting is the June 2027 session. If you will not finish current CAT before transition, check whether another paper with an equivalent in the redesigned route is a better use of your study time.
Map your next step: Our FIA and CAT 2027 transition guide compares the current papers with the redesigned route and brings the key deadlines together.
Will I need K3 Business Law?
ACCA says students who have not completed all current CAT elements—including FiP and FPER—before transition will need K3 Business Law in the redesigned CAT qualification. There is a transition exception for students who completed all other equivalent elements before the change. Do not assume your specialist paper passes replace K3; use ACCA’s transition tool and its detailed FIA/CAT transition guidance to check your own position.
Can CAT lead to ACCA membership?
Yes. CAT is a technician qualification and can be a route into further ACCA study. Progression and credit depend on when you move and which requirements you have completed. Review the FIA overview and confirm your next level with ACCA before enrolling in another exam.