ACCA consists of 13 papers, divided into four modules:
- Knowledge - 3 exams
- Skills – 6 exams
- Essentials – 2 exams
- Options – 2 exams (from a choice of 4)
Your journey towards becoming a qualified accountant starts with the Applied Knowledge module which includes papers AB (F1) through to FA (F3). After passing these papers, you will progress onto the ACCA Applied Skills module.
Through modules LW (F4) to FM (F9), you will develop your understanding of principle technical subjects including: performance management, law, taxation, auditing and financial management as well as financial reporting. By the time you have completed these papers, you will have gained knowledge equating to a bachelor’s degree level.
Strategic Professional (Essentials)
The Essentials module will equip you with the skills and knowledge needed to become an expert accountant in either a consultancy or high-level advisory role. The two ACCA papers that make up this module are assessed through two paper-based exams, both lasting a duration of three-hours.
Strategic Professional (Options)
When you progress onto the Strategic Professional module, you will need to pick two courses from the following four. The aim of the module is to help you develop advanced technical skills and expert knowledge in areas such as taxation and audit, whilst learning about the professional code of ethics followed by any accountant.
ACCA Examination Regulations
- Maximum of four exams to be taken in one sitting
- The two Essentials and two optional exams do not have to be sat together
- Exams within a module may be sat in any order.
- Exams from a variety of levels may be sat at any one time. i.e. Applied Knowledge and Applied Skills or Applied Skills and Strategic Professional Essentials
- The two Essentials ACCA exams do not have to be sat together.
- Under the new rules a seven year time limit will be introduced at the Strategic Professional level. Therefore, there are no time limits for passing the Foundation level exams as part of Foundations in Accountancy or for taking exams AB-FM at the Applied Knowledge and Applied Skills of the ACCA Qualification.
- From early 2016 students will have 7 years to pass the exams at Strategic Professional level (SBR, SBL and two of the options paper AFM-AAA). The 7 year time limit starts when a student passes their first Strategic Professional level exam.
- The pass mark for all examinations is 50%
- In addition to the above 13 exams, students are required to study and sit an on-line module in Professional ethics. It is recommended that this is studied at the same time as SBL
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