ACCA is the Association of Chartered Certified Accountants, a global professional accountancy body founded in 1904. ACCA currently reports a community of more than 257,900 members and 530,100 future members across 180 countries.
The qualification develops accounting, finance, business, digital, ethical and professional capabilities. It is used by people working in practice, industry, financial services and the public and not-for-profit sectors.
The current ACCA Qualification
For students following the current structure, the exam route is:
- Applied Knowledge: Business and Technology (BT), Management Accounting (MA) and Financial Accounting (FA).
- Applied Skills: Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA), and Financial Management (FM).
- Strategic Professional: Strategic Business Leader (SBL), Strategic Business Reporting (SBR), plus two options from AFM, APM, ATX and AAA.
Students also complete the Ethics and Professional Skills Module and ACCA’s Practical Experience Requirement. Exams alone do not make a student an ACCA member.
The redesigned qualification from 2027
ACCA is introducing a new structure in stages: Foundations and Knowledge exams are planned from July 2027, with Expertise and Strategic Professional exams from September 2027. Essential Employability Modules will support each level, and the future Strategic Professional route will include two core exams and one option.
Current students will receive transition arrangements. Do not restart or change an exam plan based only on the new exam names; check your personal position through ACCA and myACCA.
What membership requires
To become an ACCA member, you must complete the examinations and ethics requirements that apply to your route and satisfy the Practical Experience Requirement. Relevant supervised experience is a core part of qualifying because ACCA membership represents applied professional competence, not only exam success.
Why students choose ACCA
- A broad syllabus covering financial reporting, management accounting, audit, tax, finance, strategy, ethics and business.
- Flexible progression through on-demand and quarterly session exams, subject to ACCA’s rules and local availability.
- International reach and recognition by employers across many sectors.
- Multiple career directions and specialist choices at the advanced stage.
- A continuing professional-development framework after qualification.
Important points before registering
Recognition for a particular regulated role, audit licence, immigration purpose or further academic study depends on the country and the role. Check the relevant regulator, employer or university rather than assuming one global rule. Fees, exemptions, exam variants and entry requirements also change, so use ACCA’s official assessment and registration information.
Studying with OpenTuition
OpenTuition provides free notes, tutor lectures, practice tests, flashcards and discussion forums across the ACCA journey. Use them as a structured tuition and revision programme, while relying on ACCA for registration, exam entry, official rules, your student record and the definitive syllabus.
Read ACCA’s current description of the organisation and check the official qualification route.