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ACCA Syllabus and Papers

The ACCA syllabus (Association of Chartered Certified Accountants) consists of three modules:

1- The Applied knowledge module which contains three papers; Accountant in Business (AB), Management Accounting (MA), Financial Accounting (FA). 2- The Applied Skills module which contains six papers; Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA), Financial Management (FM). 3- The Strategic Professional module which contains six papers;

However, two are essentials; Strategic Business Leader (SBL), Strategic Business Reporting (SBR) and four are options; Advanced Financial Management (AFM), Advanced Performance Management (APM), Advanced Taxation (ATX), Advanced Audit and Assurance (AAA).

Students must also complete the ACCA Ethics and Professional Skills module. Depending on your current qualifications, you may be exempt from some ACCA papers. You can find out more information below


The ACCA syllabus consists of 13 papers divided into 4 levels:

  • Applied Knowledge - 3 papers
  • Applied Skills – 6 papers
  • Strategic Professional (Essentials) – 2 papers
  • Strategic Professional (Options) – 2 papers from 4

Applied Knowledge

This module, which includes papers AB (F1) to FA (F3), is the starting point for achieving your ACCA qualification. Once you've passed all 3 papers, you can continue on to the ACCA Skills module.


Applied Skills

Comprising modules LW (F4) to FM (F9), this level examines the principle technical subjects that you're expected to have an advanced understanding of. These subjects include law, taxation, auditing and financial management, financial reporting and performance management. You will develop knowledge and skills in these subject areas, reaching a level of knowledge equivalent to a bachelor's degree.

Strategic Professional (Essentials)

This module is called Essentials as it will provide you with the specialised skills and techniques required to become an expert accountant, either in a consultancy or high-level advisory role. Each of the 2 ACCA papers is assessed with a 3-hour paper-based exam.

  • 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.
  • Exams must be taken in modular order for the ACCA Qualification; however you can attempt the papers within each module in any order.  If you wish to enter to sit exams in the next module, you must also enter for all outstanding exams in your current module.  
  • The two Essentials ACCA papers do not have to be sat together.
  • Students have 10 years to pass all the examinations. Students will have 7 years to pass the exams at Professional level (SBL and SBR and two of the options paper AFM - AAA). 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 above 13 papers, students are required to study and sit an online module in Professional Ethics. It is recommended that this is studied at the same time as SBL.
  • Practical experience required.

Student comments

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