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ACCA Exams

There are 13 ACCA exams which students must take to achieve the ACCA qualification. Exams can be sat 4 times a year and can be taken in any order within each level. Typically it can take 3-4 years to complete all exams but it can be quicker if you receive exemptions. If you’d like more information on the ACCA syllabus and what topics are included in each paper, please see our ACCA syllabus page. This page covers what to expect in each ACCA exam, exam dates and exam fees.

ACCA Exams

ACCA Exam structure

The qualification is structured around three levels:

  • Applied Knowledge
  • Applied Skills
  • Strategic Professional

 

Applied Knowledge

The Applied Knowledge level is made up of 3 papers, these provide you with the essential building blocks needed for a successful career in Finance and Accountancy:

 

Applied Skills

The Skills module has 6 papers which cover the technical aspects of accountancy:

Strategic Professional

The Strategic Professional exams prepare students for future leadership positions. They develop the strategic vision using your unique blend of technical, ethical, and professional skills. And you can specialise in areas that best suit your career ambitions. Students must complete both Essentials exams and choose two of the Options. These exams are:

The Essentials modules:

The Options modules:

In order to complete your ACCA qualification, you must also take the Professional Ethics module to enhance your leadership and communications skills. ACCA recommends that this be taken before you attempt the Professional level papers, as the module will help you with the second half of the qualification.

What to expect in each ACCA exam 

This section will tell you what to expect from each exam, including some topics and the marks available. Each ACCA paper is divided into Section A and Section B.

Accountant in Business

Section A has 30 objective questions, worth 2 marks each as well as another 16 objective questions, worth 1 mark.

Section B has 6 multitask questions, worth 4 marks each.

This paper will assess your knowledge of business environments and their structure.

Management Accounting

Section A has 35 objective questions, worth 2 marks each.

Section B has 3 multitask questions, worth 10 marks each.

This paper will assess your knowledge of budgeting, standard costing and performance measurement.

Financial Accounting

Section A has 35 objective questions, worth 2 marks each.

Section B has 2 multitask questions, worth 15 marks each.

Your knowledge of accounts preparation and consolidations will be assessed.

Corporate and Business Law

Section A has 45 multiple choice questions.

Section B has 5 multitask questions, worth 6 marks.

You will be assessed on the corporate legal framework.

Performance Management (3 hours)

In this paper, Section A is made up of 20 multiple choice questions, worth 2 marks each. Section B has three questions worth 10 marks and another 2 questions, worth 15 marks.

Your knowledge of putting quantitative and qualitative techniques into practice will be assessed.

Financial Reporting

Section A of this paper has 20 multiple choice questions, worth 2 marks each.
Section B has two questions worth 15 marks and 1, 30-mark question.

Your knowledge of financial statements in particular will be assessed, alongside other aspects of the module.

Audit and Assurance

In this ACCA paper, Section A has 8 questions, worth two marks each and another 4 objective questions, worth 1 mark.  

Section B has 4 questions, worth 10 marks as well as a further 2 questions, worth 20 marks.

Financial Management

Section A of this ACCA paper has 20 multiple choice questions, worth 2 marks each.
Section B has 3 questions, worth 10 marks as well as another 2 questions worth 15 marks.

The two 15-mark questions focus on working capital management, investment appraisal and business finance.

Strategic Business Leader (4 hours)

The examination is based on an integrated case study containing a number of assignments which will vary at each sitting

Within the total marks available, there are 20 Professional Skills marks

Strategic Business Reporting

Section A has 1, 50-mark question on consolidated financial statements and issues within financial reporting.

Section B has 3 questions – only 2 should be answered, one of which will be based on a case study.

Advanced Financial Management

Section A has 1, 50-mark question, based on a case study.

Section B has 3, 25-mark questions – only 2 must be answered.

Advanced Performance Management

Section A has 1, 50-mark question.

Section B has 3, 25-mark questions – only 2 must be answered.

Advanced Taxation

Section A has 1, 35-mark question and 1, 25-mark question.

Section B has 3, 20-mark questions – only 2 should be answered.

Advanced Audit and Assurance

Section A has 2 case-study questions.

Section B has 2, 25-mark questions.

ACCA Exams

ACCA Exam dates

ACCA exams run four times per year, during March, June, September, and December. Below you will find information for the next exam sitting. For more specific ACCA exam information based on your region please visit the ACCA website.

Monday 7 September – Friday 11 September 2020

Monday

Tuesday

Wednesday

Thursday

Friday

Audit and Assurance (AA)

Taxation (TX)

Performance Management (PM)

Financial Reporting (FR)

Financial Management (FM)

Advanced Audit and Taxation (AA)

Advanced Taxation (ATX)

Advanced Performance Management (APM)

Strategic Business Reporting (SBR)

Advanced Financial Management (AFM)

 

Strategic Business Leader (SBL)

 

Technical Role Simulation (TRS)

Corporate and Business Law (LW)

 

Monday 7 December – Friday 11 December 2020

Monday

Tuesday

Wednesday

Thursday

Friday

Audit and Assurance (AA)

Taxation (TX)

Performance Management (PM)

Financial Reporting (FR)

Financial Management (FM)

Advanced Audit and Taxation (AA)

Advanced Taxation (ATX)

Advanced Performance Management (APM)

Strategic Business Reporting (SBR)

Advanced Financial Management (AFM)

 

Strategic Business Leader (SBL)

 

 

Corporate and Business Law (LW)

This page will be updated with the latest ACCA exam dates when they are released by ACCA.

ACCA Exam fees

Fees are subject to change. Please visit the ACCA website for the latest fees.

Generic Exam fees

Registration - £79

Annual Subscription - £112

Exemption fee (Knowledge module) - £91

Exemption fee (Skills module) - £114

Applied Skills fees

September early entry - £114

Standard entry - £120

Late entry - £307

 

December early entry - £123

Standard entry - £130

Late entry - £332

 

Strategic Professional (essentials)

September early entry - £188

Standard entry - £199

Late entry - £321

 

December early entry - £210

Standard entry - £222

Late entry - £358

Strategic Business Reporting

September early entry - £147

Standard entry - £155

Late entry - £350

 

December early entry - £163

Standard entry - £174

Late entry - £358

Strategic Professional (options)

September early entry - £147

Standard entry - £155

Late entry - £350

 

December early entry - £164

Standard entry - £173

Late entry - £358

 

Ethics and Professional Skills Module - £79

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