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 groups and three levels:

Knowledge – Three papers
Skills – Six papers
Essentials – Three papers
Options – Two papers from four

ACCA Knowledge Level

F1    AB – Accountant in Business
F2    MA – Management Accounting
F3    FA – Financial Accounting

ACCA Skills Level

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

ACCA Essentials Level

P1    GR&E – Governance, Risk and Ethics
P2    CR – Corporate Reporting (UK or International)
P3    BA – Business Analysis

ACCA Options (choose any two from four)

P4    AFM – Advanced Financial Management
P5    APM – Advanced Performance Management
P6    ATX – Advanced Taxation
P7    AAA – Advanced Audit & Assurance (UK or International)

ACCA Exam Regulations

All modules must be sat in order
Maximum of four ACCA 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
ACCA 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 ACCA 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 P1
Practical experience required