ACCA Syllabus: Download all ACCA subjects syllabus

by Sianna Shah

ACCA syllabus

The ACCA qualification is a prestigious pathway that fosters a deep understanding of accounting and finance. The journey, while enriching, is marked by a diverse and comprehensive syllabus meticulously designed to craft professionals adept at navigating the financial sector's multifaceted landscape.

In this guide, we delve into the intricacies of the ACCA syllabus and how an aspirant can effectively maneuver through its levels to achieve certification success.

Understanding the ACCA Syllabus:

Understanding the ACCA syllabus

The ACCA complete syllabus has three primary levels: Applied Knowledge, Applied Skills, and Strategic Professional. Each level is designed to test students' abilities, knowledge, and judgment, preparing them for various financial and accounting roles.

ACCA Applied Knowledge syllabus:

This section starts the ACCA qualification journey, introducing students to the basic principles of accounting and business. The modules include:

  • Business and Technology (BT/FBT): Understanding business structures, governance, and the role of accounting in organizational effectiveness.
  • Management Accounting (MA): Grasping the principles of providing management information for decision-making.
  • Financial Accounting (FA): Learning the fundamentals of financial accounting, including preparing basic financial statements.

ACCA Applied Knowledge level. Papers | Exams | Costs 

Applied Skills:

Building on the foundational knowledge, this level delves deeper into more complex topics essential for finance professionals.

  • Corporate and Business Law (LW): Knowledge of general legal frameworks and specific legal areas relating to business.
  • Performance Management (PM): Skills in applying management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation, and control.
  • Taxation (TX): Understanding the tax system and recognizing the tax implications of financial decisions.
  • Financial Reporting (FR): Learning to prepare, analyse, and interpret financial statements.
  • Audit and Assurance (AA): Understanding the auditing process, including the planning, execution, and reporting of audits.
  • Financial Management (FM): Skills in financial management, including investment, financing, and dividend policy decisions.

Strategic Professional:

The pinnacle of the ACCA qualification is that this level requires students to demonstrate professional judgment fluency in advising on strategic business decisions and managing dynamic environments.

Unlocking Success: Mastering the ACCA Strategic Professional Exams 

  • Essentials:
    • Strategic Business Leader (SBL): Integrating technical, ethical, and professional skills and applying strategic thinking to solve complex business issues.
    • Strategic Business Reporting (SBR): Expertise in discussing, applying, and evaluating the principles and practices of financial reporting.
  • Options (choose two):
    • Advanced Financial Management (AFM): Skills in implementing advanced investment appraisal techniques and understanding international finance's complexities.
    • Advanced Performance Management (APM): Mastery in providing management accounting information for formulating and implementing strategy.
    • Advanced Taxation (ATX): Proficiency in applying relevant knowledge and skills to provide advice on the tax impact of complex business decisions. The act applicable for 24-25 exams is FA 23.
    • Advanced Audit and Assurance (AAA): Skills in evaluating advanced audit and assurance principles and practices.

6 tips on how to pass ACCA exams with Extraordinary Results 

    Download the latest ACCA syllabus

    Level Modules/Subjects
    Applied Knowledge Business and Technology (FBT)
    - Management Accounting (MA)
    - Financial Accounting (FA)
    Applied Skills - Corporate and Business Law (LW)
    - Performance Management (PM)
    - Taxation (TX)
    - Financial Reporting (FR)
    - Audit and Assurance (AA)
    - Financial Management (FM)
    Strategic Professional Essentials:
    - Strategic Business Leader (SBL)
    - Strategic Business Reporting (SBR)
    Options (Choose two):
    - Advanced Financial Management (AFM)
    - Advanced Performance Management (APM)
    - Advanced Taxation (ATX)
    - Advanced Audit and Assurance (AAA)

     

    Understand your exemptions with the ACCA Exemptions Calculator

    Seizing Success in the ACCA Journey:

    1. Strategic Planning: Given the syllabus's breadth, students must plan their study schedule meticulously, allotting sufficient time for each paper while considering their personal and professional obligations.
    2. Practical Experience Requirement: ACCA isn't just about passing exams; candidates need to complete the PER (Practical Experience Requirement), enabling them to apply in practice what they have learned theoretically.
    3. Professional Ethics Module: Besides the exams and practical experience, candidates must complete the Ethics and Professional Skills Module, designed to increase employability by exposing them to realistic business situations.
    4. Continuous Learning: The financial world is ever-evolving, and professionals must stay abreast of changes. Continuous learning through additional courses, seminars, and reading is integral to remaining relevant.

    Plan your exam calendar with our ACCA exam dates schedule

    Conclusion:

    The ACCA syllabus is a comprehensive roadmap that shapes world-class finance professionals equipped to tackle the challenges of the business world. While the journey is demanding, understanding the syllabus's structure and requirements, coupled with diligent planning and commitment, paves the way to a successful career enriched with opportunities. Aspiring ACCA candidates must embrace the journey with perseverance, strategic learning, and a continuous quest for knowledge.

    Ace your ACCA exams with BPP and KAPLAN books


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    • Jesse Nii Ayertey Charway

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    Questions? Answers.

    You have an unlimited number of attempts to pass the ACCA (Association of Chartered Certified Accountants) exams.

    ACCA does not impose a limit on the number of times you can retake an exam.

    You can keep attempting until you successfully pass each exam, which provides flexibility for candidates to learn and improve their performance over time.

    Yes, ACCA offers exemptions for certain exams for candidates who have completed certain academic programs or have relevant professional qualifications.

    To request exemptions, you will need to provide documentation and submit an exemption application to the ACCA. Review our comprehensive exemptions calculator to know more.

    The pass rate for the ACCA exams varies from exam to exam and from year to year. In general, the pass rate for the ACCA exams is between 35% to 50%. Read our blog on subject wise pass rates to know more.

    The answer to this lies on your context and individual career objectives.

    Read our detailed analysis on this topic here.

    The ACCA (Association of Chartered Certified Accountants) membership provides numerous benefits, including:

    - Professional development opportunities, such as access to the latest technical resources, CPD modules and e-learning tools
    - A global community of like-minded professionals to collaborate and share knowledge with
    - The ability to connect with employers through the ACCA Jobs service
    - Eligibility for reduced rates on a range of products and services, such as insurance, stationery and more

    The consequences of non-payment of the annual subscription fees are

    As a member:

    1) you can't call yourself an ACCA member, and you won't be able to use the ACCA name or logo. 

    2) You also won't be able to use any resources, including the online resources. 

    3) if you're working as an accountant, you may be unable to use the term "ACCA-qualified" or "ACCA-registered". 

    4) If your membership expires and isn't renewed within three years. In that case, your name will be removed from the Register of Members.

    5) If you need to apply for CPA accreditation with another accounting body like CPA Australia or Canada, you will be required to furnish a good standing certificate from ACCA for five years. If you haven't paid your membership fees, you won't be able to get your good standing letter

    As a student

    1) You will not be able to use the members' website or log into MyACCA. You will lose access to many resources, including past exam papers and helpful articles. 

    2) You will no longer be eligible to sit the examinations or progress through the qualification.

    3) You won't be able to pursue any other qualifications like the DIPIFR

    If this is something that happens accidentally, then it is usually quickly resolved by simply paying the outstanding amount of 89 GBP.

    If you're looking to become a chartered accountant in the United States, the value of the ACCA qualification cannot be understated.

    To be accepted into one of the regional accountancy bodies that confer chartered status (such as the AICPA), you must have completed an accredited course of study from a college or university and have spent at least two years working in the accounting field.

    The Association of Chartered Certified Accountants is globally recognized as one of the leading institutions for providing such accredited courses, and their stamp of approval on your degree will go a long way in getting your foot in the door with some of the top accounting firms in America.

    It is a difficult question because it depends on your specific situation and goals.

    However, in general, we would say that the CA (Chartered Accountant) certification is better for those interested in pursuing a career in accounting and finance.

    In comparison, the CFA (Certified Financial Analyst) certification is better for those interested in investment banking or portfolio management.

    The ACCA (Association of Chartered Certified Accountants) certification is more internationally recognized than the CA or CFA, so it may be worth considering if you're interested in working abroad.

    Ultimately, though, the best way to decide which certification is proper for you is to speak with experts in each field and get their advice.

    The decision of whether ACCA or a degree is better for you depends on your individual goals and circumstances.

    ACCA is a professional accounting qualification that is recognized and respected globally and it is focused on accounting and finance. It is a good option for those who want to pursue a career in accounting or finance and do not want to spend the time and money required to earn a degree.

    On the other hand, a degree program offers a more well-rounded education and provides a broader range of career options. It also provides more in-depth knowledge in specific field of study and it is good for those who want to pursue a career in a field outside of accounting and finance.

    Both ACCA and a degree can be valuable qualifications, it depends on the person's career goals and what they want to achieve in the long term. It's also worth noting that in some countries, it is mandatory to have a degree in order to practice as an accountant.

    The 15 subjects in ACCA are

    • Business & Technology (BT)
    • Management Accounting (MA)
    • Financial Accounting (FA)
    • Corporate and Business Law (LW)
    • Taxation (TX)
    • Performance Management (PM)
    • Financial Reporting (FR)
    • Audit and Assurance (AA)
    • Financial Management (FM)
    • Strategic Business Leader (SBL)
    • Strategic Business Reporting (SBR)
    • Advanced Financial Management (AFM)
    • Advanced Performance Management (APM)
    • Advanced Taxation (ATX)
    • Advanced Audit and Assurance (AAA)