ACCA Syllabus
Please visit our ACCA 2012 syllabus page to see the recent changes for your reference.
The ACCA syllabus consists of 14 papers divided into four levels:
- Knowledge - 3 papers
- Skills – 6 papers
- Essentials – 3 papers
- Options – 2 papers from 4
Knowledge
- F1 AB Accountant in Business
- F2 MA Management Accounting
- F3 FA Financial Accounting
Skills
- F4 CL Corporate and Business Law
- F5 PM Performance Management
- F6 TX Taxation
- F7 FR Financial Reporting (UK or International)
- F8 AA Audit & Assurance (UK or International)
- F9 FM Financial Management
Essentials
- P1 GR&E Governance, Risk and Ethics
- P2 CR Corporate Reporting (UK or International)
- P3 BA Business Analysis
Options Choose any 2 from 4
- P4 AFM Advanced Financial Management
- P5 APM Advanced Performance Management
- P6 ATX Advanced Taxation
- P7 AAA Advanced Audit & Assurance (UK or International)
Exam Regulations
- 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 papers do not have to be sat together
- Students have 10 years to pass all the examinations
- The pass mark for all examinations is 50%
- In addition to the above 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 required
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