| The ACCA Qualification exam syllabus is divided into two levels; Fundamentals and Professional. | |
| The Fundamentals level is divided into two modules; Knowledge and Skills. | The Professional level is divided into two modules; Essentials and Options. |
The Knowledge module introduces you to the core areas of financial and management accounting, providing the platform from which the other technical accountancy areas will be studied in greater detail. The Skills module contains six subjects which comprehensively cover the main technical areas that any accountant, regardless of their future career aspirations, is expected to have mastered. |
Both these modules have been set at an intellectual level equivalent to that expected of a student taking a Masters degree. The focus of the syllabuses at this level is to build upon the technical skills already acquired and explore more advanced professional skills, techniques and values that are required and used by the expert accountant acting in an advisory or consultancy role at a senior level. All students have to complete the three papers in the Essentials module. The Options module contains four papers, but you only need to complete two. |
| FUNDAMENTALS LEVEL ( 9 Papers in total ) | PROFESSIONALS LEVEL ( 5 Papers ) |
| Knowledge Module | |
| F1 | Account in Business (AB) |
| F2 | Management Accounting (MA) |
| F3 | Financial Accoutning (FA) |
| Skill Module | |
| F4 | Corporate and Business Law (CL) |
| F5 | Performance Management (PM) |
| F6 | Taxation (TX) |
| F7 | Financial Reporting (FR) |
| F8 | Audit and Assurance (AA) |
| F9 | Financial Management (FM) |
| Essential Module - All 3 Papers | |
| P1 | Professional Accountant (PA) |
| P2 | Corporate Reporting (CR) |
| P3 | Business Analysis (BA) |
| Options Module - Only 2 Papers | |
| P4 | Advanced Financial Management (AFM) |
| P5 | Advanced Performance Management (APM) |
| P6 | Advanced Taxation (ATX) |
| P7 | Advanced Audit and Assurance (AAA) |
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