The ACCA exams are divided into two levels, Fundamentals and Professional. The Fundamentals level is divided into two modules, Knowledge and Skills.
Fundamentals(nine papers in total)
|F1 Accountant in Businesss (AB)|
|F2 Management Accounting (MA)|
|F3 Financial Accounting (FA)|
|F4 Corporate and Business Law (CL)|
|F5 Performance Management (PM)|
|F6 Taxation (TX)|
|F7 Financial Reporting (FR)|
|F8 Audit and Assurance (AA)|
|F9 Financial Management (FM)|
(five papers in total)
|P1 Governance, Risks and Ethics|
|P2 Corporate Reporting (CR)|
|P3 Business Analysis (BA)|
|Options (two to be completed)|
|P4 Advanced Financial Management (AFM)|
|P5 Advanced Performance Management (APM)|
|P6 Advanced Taxation (ATX)|
|P7 Advanced Audit and Assurance (AAA)|
8 is the date
Exam entry is available all year round, and for each exam session there are three closing dates. But don't worry. We've made it easy to remember, because 8 is the date, in all cases.
Exam entry period Early Standard Late
June exam session 8 March 9 March - 8 April 9 April - 8 May
December exam session 8 September 9 September - 8 October 9 October - 8 November
You need to do three years' relevant work experience. This experience, alongside your exams and ethical awareness, will mean you are fully prepared for a challenging career as a professional accountant.
You need to achieve 13 of the performance objectives listed here. You will need to do all nine listed as 'Essentials' and four of those listed as 'Options'.
Performance objectives are part of the requirements you must meet for your practical experience. They set out a clear guide for the activities you should do and what you should achieve in the workplace. They outline the standards and expected result of your work. They also show the attitudes you are expected to have as a trainee accountant.
The professional ethics module underpins both your studies and your practical experience in the qualification. The aim of the module is to introduce you to a range of ethical ideas.
You get access to the module when you become eligible to take Paper P1, Governance, Risk and Ethics. We recommend that you take the Professional ethics module at around the same time as you take this paper. You must finish it before you can become a member and before you can finish your BSc degree.
(all nine to be completed)
|Professionalism, ethics and governance|
|1 Demonstrate the application of professional ethics, values and judgement|
|2 Contribute to the effective governance of an organisation|
|3 Raise awareness of non-financial risk|
|4 Manage self|
|5 Communicate effectively|
|6 Use information and communications technology|
|7 Manage ongoing activities in your area of responsibility|
|8 Improve departmental performance|
|9 Manage an assignment|
(four to be completed)
|Financial accounting and reporting|
|10 Prepare financial statements for external purposes|
|11 Interpret financial transactions and financial statements|
|Performance measurement and management accounting|
|12 Prepare financial information for management|
|13 Contribute to budget planning and production|
|14 Monitor and control budgets|
|Finance and financial management|
|15 Evaluate potential business/investment opportunities and the required finance options|
|16 Manage cash using active cash management and treasury systems|
|Audit and assurance|
|17 Prepare for and collect evidence for audit|
|18 Evaluate and report on audit|
|19 Evaluate and compute taxes payable|
|20 Assist with tax planning|
If you've studied a relevant degree you could get exemptions from some of the ACCA exams. This means that you won't have to sit exams on subjects you've already studied. Visit our exemptions database to find check your eligibility.