Foundations Level
For prospective students who do not meet the minimum entry requirements for the new ACCA Qualification
ACCA is simplifying the route into its Qualification. Students who meet the minimum entry criteria will begin their journey at the Knowledge level of the ACCA Qualification. Those who do not meet the criteria will be required to start at the Foundations level.
The Foundations level serves as the essential gateway for students to develop the core knowledge needed to begin their ACCA journey. It offers an accessible starting point for anyone aspiring to a career in accountancy.
At this level, all students will be required to complete three mandatory exams:
- F1 Accounts Preparation
- F2 Management Information and Costing
- F3 Decision Making with Data
In addition, students must complete the Enterprise and Entrepreneurship Essential Employability Module.
Upon successful completion of this level, students will be awarded the Diploma in Accounting and Business.
The Essential Employability Modules will be available from early 2027, with Foundations level exams launching in July 2027.
Knowledge Level
For students who meet the minimum entry requirements for the future ACCA Qualification
ACCA has designated the Knowledge level as the starting point for students who meet the minimum entry requirements. Students who first complete the Foundations level will progress to this stage as part of their ACCA Qualification journey.
At the Knowledge level, ACCA provides students with the opportunity to develop the underlying technical knowledge required to become a professional accountant. This includes core principles and concepts in accountancy and law, as well as the development of essential skills such as professional communication, analysis, and professional scepticism—enabling students to apply their knowledge effectively in real-world scenarios.
Students will also gain awareness of the increasing importance and evolving scope of the accountant’s role across a wide range of business contexts, from small enterprises to multinational corporations.
The Knowledge level consists of three mandatory exams:
- K1 Financial Accounting
- K2 Management Accounting
- K3 Business Law
To support student success, ACCA recommends that exams be taken in the suggested order. These exams must be completed alongside the Responsible Business Management Essential Employability Module.
The Knowledge level is benchmarked to Level 4 of the UK Regulated Qualifications Framework (RQF), equivalent to Certificate/Diploma level.
Upon successful completion of the exams and the Essential Employability Module, students will be awarded the Higher Diploma in Accounting and Business.
There is also a pathway to obtain the Certified Accounting Technician (CAT) designation by completing the Knowledge level exams and fulfilling the CAT experience requirement.
The Essential Employability Modules will be available from early 2027, with Knowledge level exams launching in July 2027.
Expertise Level
At the Expertise level of the ACCA Qualification, ACCA prepares students to develop the strong, broad, and practical finance capabilities required of professional accountants across all sectors and industries.
Through this level, students gain a wide-ranging set of skills, techniques, and methods that are applicable in a variety of contexts, including those characterised by complexity and unpredictability. They will be equipped to identify both internal and external organisational challenges and provide insightful, value-adding advice. Students will also be expected to uphold the highest standards of professional and personal ethics, applying appropriate ethical frameworks and ensuring full compliance with laws and regulations.
The Expertise level comprises five mandatory exams:
- E1 Taxation
- E2 Financial Reporting
- E3 Audit, Risk and Control
- E4 Finance and Investment
- E5 Performance with Data Analysis
To maximise chances of success, ACCA recommends that students follow the suggested exam order. This is particularly important for those pursuing the new BSc Professional Accountancy programme, as the E4 and E5 equivalent exams will be delivered through a university partner as part of the degree.
These exams must be completed alongside the Digital Tech and Innovation Essential Employability Module.
The Expertise level is benchmarked at Level 6 of the UK Regulated Qualifications Framework (RQF), equivalent to a Bachelor’s degree.
Upon successful completion of all exams and the Essential Employability Module, students will be awarded the Advanced Diploma in Accounting and Business.
Students also have the option to obtain a BSc Professional Accountancy degree through the University of London. This pathway offers the opportunity to gain a prestigious academic qualification from a world-renowned institution while progressing toward ACCA membership.
The Essential Employability Modules will be available from early 2027, with Expertise level exams launching in September 2027.
Strategic Professional Level
At the Strategic Professional level of the ACCA Qualification, ACCA supports students in developing the advanced capabilities required of leaders in the accountancy profession. Upon successful completion of this level, along with the Practical Experience Requirement (PER), students progress to ACCA membership—gaining recognition globally as holders of a gold-standard professional accountancy qualification.
ACCA professionals apply their technical expertise, strategic insight, and practical experience to lead people and organisations, make value-adding decisions, and drive sustainable success. As members, they are expected to act in the public interest, upholding the highest standards of professional conduct, ethical behaviour, and integrity.
The Strategic Professional level includes two mandatory core exams and one Options exam. The core exams, together with the Essential Employability Module, are designed to equip students with the skills and competencies needed to operate effectively in any sector or professional role. The Options exams provide flexibility, enabling students to specialise in areas aligned with their interests and career goals.
Students will complete the following two core exams:
- S1 Business and Sustainability Reporting
- S2 Strategic Business Leader
In addition, one Options exam must be chosen from the following five:
- SAA Audit and Assurance Professional
- SCF Corporate Finance Professional
- SDS Data Science Professional
- SPI Performance and Insights Professional
- STA Taxation Advisory Professional
ACCA is introducing the Data Science Professional exam to allow students to specialise in data science and analytics within the accountancy profession.
These exams must be completed alongside the Ethical, Sustainable Leadership Essential Employability Module.
The Strategic Professional level is benchmarked to Level 7 of the UK Regulated Qualifications Framework (RQF), equivalent to a Master’s degree.
The New ACCA Qualification presents students with the opportunity to focus on areas of specialization in line with their career aspirations. Successful completion of the Data Science Professional exam will enable students to delve deeper into data science and analytics within the accountancy field. Alongside the Essential Employability Module, students are required to pass the Strategic Professional exams and fulfill the Practical Experience Requirement (PER) to attain the ACCA Qualification and ACCA membership.