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THE ACCA QUALIFICATION
WHO IS IT FOR
HOW IT WORKS
COURSE DETAILS
DIPLOMAS & BSC
DATES AND FEES
Find out how the ACCA qualification works, including exams, modules and entry routes.
Exams
Professional Ethics module
Practical experience requirement
EXAMS
The ACCA exams are divided into two levels; Fundamentals and Professional.
The Fundamentals level is divided into two modules Knowledge and Skills.
The Knowledge module introduces you to the main areas of financial and management accounting. You will study the other technical accountancy areas after you study this. There are six subjects in the Skills module which cover the main technical areas that accountants are expected to know.
 
FUNDAMENTALS (NINE PAPERS IN TOTAL)
Knowledge 
F1Accountant in Business
F2Management Accounting
F3Financial Accounting
Skills 
F4Corporate and Business Law
F5Performance Management
F6Taxation
F7Financial Reporting
F8Audit and Assurance
F9Financial Management
The Professional level is divided into two modules; Essentials and Options. Both of the modules at Professional level have been set at the same ability level as a Masters degree.
This level builds on the technical knowledge you will already have. It will also explore more advanced professional skills, techniques and values. These are required at a senior level by accountants working in an advisory or consultancy role.
All students have to pass the three papers in the Essentials module. The Options module contains four papers, but you only need to complete two.
PROFESSIONAL (FIVE PAPERS IN TOTAL)
Essentials 
P1Governance, Risk and Ethics
P2Corporate Reporting
P3Business Analysis
Options (two to be completed)  
P4Advanced Financial Management
P5Advanced Performance Management
P6Advanced Taxation
P7Advanced Audit and Assurance
PROFESSIONAL ETHICS MODULE
Professional ethics is at the heart of the ACCA Qualification.
Professional ethics is covered in 11 of the 16 exam papers. This includes all papers at Professional level and three of the Essential performance objectives. 
  تحديث بتاريخ 13 November, 2023