• The knowledge module exams are computer based and can be taken at any time. For all other papers there are 2 examination sessions per year; one in June and another in December
  • The pass mark for all papers is 50%. Exams consist of a mixture of MCQ, computational and written questions
  • Upon completing the knowledge module, you will be awarded the ACCA diploma in accounting and business
  • The advanced diploma in accounting and business is awarded upon completion of the skills modules.
  • At this point you are eligible to study for the Oxford Brookes bachelor’s degree in applied accounting.
  • You will be eligible for ACCA membership upon completion of the professional level exams which are equivalent, in the level of ability demonstrated, to a master’s degree.

The ACCA exams are pided into two levels: fundamental and professional.

Fundamental levels

Knowledge module

  • F1. Accountant in business
  • F2. Management accounting
  • F3. Financial accounting

Skills module

  • F4. Corporate and business law
  • F5. Performance management
  • F6. Taxation
  • F7. Financial reporting
  • F8. Audit and assurance
  • F9. Financial management

Professional levels


  • P1. Governance, risk and ethics
  • P2. Corporate reporting
  • P3. Business analysis

Options (two to be completed)

  • P4. Advanced financial management
  • P5. Advanced performance management
  • P6. Advanced taxation
  • P7. Advanced audit and assurance

Minimum entry requirements

  1. Two A-levels and three GCSEs (or their equivalent)
  2. These need to be in five separate subjects including English and Maths

If you don’t meet the minimum entry requirements you can still join ACCA to study accounting as a student, but you will need to start your studies with the foundation levels F1, F2 and F3 - Foundations in Accountancy (FIA).

How long does it take?

The pace at which you study for your ACCA is very flexible.

Full time students typically complete their studies in 1.5 – 2 years and part time students in 2-3 years. However this will be dependent in part on the number of exemptions awarded if you already hold a bachelor’s degree. For more information about ACCA

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