ACCA Syllabus

ACCA Exam Regulations

The exams have to be taken in the following order:
Applied Knowledge > Applied Skills > Strategic Professional (Essentials + Options)

• Maximum of four papers to be taken in one sitting
• Papers within a module may be sat in any order
• Papers from a variety of levels may be sat at any one time. i.e. Knowledge and Skills or Skills and Essentials
• Students have 10 years to pass all the examinations
• The pass mark for all examinations is 50%

In order to qualify as an ACCA member, any individual registering on the ACCA Qualification will need to complete:

• 13 exams (nine of which are eligible for exemption)
• relevant practical experience, with a minimum of three years
• an online Professional Ethics module

The ACCA Syllabus

FUNDAMENTALS LEVEL (nine papers in total)

Knowledge Module

Accountant in Business (AB) <Syllabus PDF Guide September 2019-August 2020>

Accountant in Business (AB) is changing its name to Business Technology (BT) from September 2020. 

ONLY the exam title is changing, the exam syllabus is not impacted

Management Accounting (MA) <PDF Guide September 2019 to August 2020>

Management Accounting (MA/FMA) Syllabus and study guide September 2020 to August 2021

Overall aim of the Management Accounting (MA) syllabus:
To develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business contexts.

Financial Accounting (FA/FFA) Syllabus and study guide September 2020 to August 2021

Overall aim of the Financial Accounting (FA/FFA) syllabus
To develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements.

Skills Module

Corporate and Business Law (LW)

Corporate and Business Law (LW-ENG) Syllabus and study guide September 2020 to June 2021

Corporate and Business Law (LW)

Corporate and Business Law (LW-GLO) Syllabus and study guide September 2020 to June 2021

Introduction to the Corporate and Business Law syllabus
The aim of the syllabus is to develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary.

Performance Management (PM) <PDF Guide>

Performance Management (PM) 

Performance Management (PM) Syllabus and study guide September 2020 to June 2021

Introduction to the Performance Management syllabus
The aim of the syllabus is to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision- making, performance evaluation, and control.

Taxation (TX)

Taxation – United Kingdom (TX-UK) Syllabus and study guide June 2020 to March 2021

Introduction to the Taxation (TX) syllabus
The aim of the syllabus is to develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.

Financial Reporting (FR)

Financial Reporting (FR) Syllabus and study guide September 2020 to June 2021

Introduction to the Financial Reporting (FR) syllabus
The aim of the syllabus is to develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.

Audit and Assurance (AA)

Audit and Assurance (AA) Syllabus and study guide September 2020 to June 2021

Introduction to the Audit and Assurance (AA) syllabus
The Audit and Assurance syllabus is essentially divided into five areas. The syllabus starts with the nature, purpose and scope of assurance engagements, including the statutory audit, its regulatory environment, and introduces governance and professional ethics relating to audit and assurance.

Financial Management (FM)

Financial Management (FM) Syllabus and study guide September 2020 to June 2021

Introduction to the Financial Management (FM) syllabus
The aim of the syllabus is to develop the knowledge and skills expected of a finance manager, in relation to investment, financing, and dividend policy decisions.

Strategic Professional Level (4 papers)

Strategic Business Reporting (SBR)

Strategic Business Reporting (SBR) (INT) Syllabus and study guide September 2020 to June 2021

Introduction to the Strategic Business Reporting (SBR) syllabus
The aim of the syllabus is to discuss, apply and evaluate the concepts, principles and practices that underpin the preparation and interpretation of corporate reports in various contexts including the ethical assessment of managements’ stewardship and the information needs of a diverse group of stakeholders.

Strategic Business Leader (SBL)

Strategic Business Leader (SBL) Syllabus and study guide September 2020 to June 2021

Introduction to the Strategic Business Leader (SBL) syllabus
The aim of the syllabus is to demonstrate organisational leadership and senior consultancy or advisory capabilities and relevant professional skills, through the context of an integrated case study.

Options Module (2 papers only)

Advanced Financial Management (AFM)

Advanced Financial Management (AFM) Syllabus and study guide September 2020 to June 2021

Introduction to the Advanced Financial Management (AFM) syllabus
The aim of the syllabus is to apply relevant knowledge, skills and exercise professional judgement as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation in private and public sectors.

Advanced Performance Management (APM)

Advanced Performance Management (APM) Syllabus and study guide September 2020 to June 2021

Introduction to the Advanced Performance Management (APM) syllabus
The aim of the syllabus is to apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts to contribute to the planning, control and evaluation of the performance of an organisation and its strategic and operational development.

Advanced Taxation (ATX-UK)

Advanced Taxation – United Kingdom (ATX-UK) Syllabus and study guide June 2020 to March 2021

Introduction to the Advanced Taxation (ATX-UK) syllabus

The aim of the syllabus is to apply relevant knowledge and skills and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.

Advanced Audit and Assurance (AAA)

Advanced Audit and Assurance (AAA) (INT) Syllabus and study guide September 2020 to June 2021

Introduction to the Advanced Audit and Assurance (AAA) syllabus
The aim of the syllabus is to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

View all ACCA Exam relates resources from ACCA:

Accountant in Business (AB)

Management Accounting (MA)

Financial Accounting (FA)

Corporate and Business Law (LW)

Performance Management (PM)

Taxation (TX)

Financial Reporting (FR)

Audit and Assurance (AA)

Financial Management (FM)

Strategic Business Reporting (SBR)

Strategic Business Leader (SBL)

Advanced Financial Management (AFM)

Advanced Performance Management (APM)

Advanced Taxation (ATX)

Advanced Audit and Assurance (AAA)