The ACCA syllabus is composed of 14 papers, divided into four levels:
Knowledge - 3 papers
Skills – 6 papers
Essentials – 3 papers
Options – 2 papers from 4
The starting point of achieving your ACCA qualification is the Knowledge module which includes papers F1 to F3. When you’ve passed these, you can go on to the ACCA Skills module.
F1 AB Accountant in Business
F2 MA Management Accounting
F3 FA Financial Accounting
This comprised of modules F4 to F9. It examines your understanding of the technical subjects such as taxation, law, financial reporting, auditing and financial management, and performance management. The knowledge and skills you’ll gain from this equates to a Bachelor’s degree.
F4 CL Corporate and Business Law
F5 PM Performance Management
F6 TX Taxation
F7 FR Financial Reporting
F8 AA Audit & Assurance
F9 FM Financial Management
The Essentials module provides you with specialized skills and techniques of an expert accountant. Each of the 3 ACCA papers is assessed with a 3-hour paper-based exam.
P1 GR&E Governance, Risk and Ethics
P2 CR Corporate Reporting (UK or International)
P3 BA Business Analysis
You can choose any 2 out of the 4 options. This allows you to customize your program based on your interest and career goals. Each paper will have to be assessed with paper-based exams.
P4 AFM Advanced Financial Management
P5 APM Advanced Performance Management
P6 ATX Advanced Taxation
P7 AAA Advanced Audit & Assurance (UK or International)
All modules must be sat in order
Maximum of four papers to be taken in one sitting
Papers within a module may be sat in any order but ACCA recommends that they should be sat in numerical order
Papers from a variety of levels may be sat at any one time. i.e. Knowledge and Skills or Skills and Essentials
The three Essentials ACCA papers do not have to be sat together
Students are given 10 years to pass all the examinations. From early 2016 students will have 7 years to pass the exams at Professional level (P1, P2 and P3 and two of the options paper P4-P7). The 7 year time limit starts when a student passes their first Professional level exam.
The pass mark for all examinations is 50%
In addition to the 14 papers, 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 P1.
Practical experience is required
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