Students must pass or be exempted from all nine exams in the Fundamentals level, pass all three exams in the Essentials module and pass two Options papers from a choice of four from the Professional level - 14 papers in total.
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FUNDAMENTALS (nine papers in total)
Knowledge (all 3 papers)
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F1
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Accountant in Business |
(AB) |
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F2
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Management Accounting |
(MA) |
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F3
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Financial Accounting |
(FA) |
| Skills (all 6 papers) |
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F4
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Corporate and Business Law |
(CL) |
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F5
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Performance Management |
(PM) |
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F6
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Taxation |
(TX) |
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F7
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Financial Reporting |
(FR) |
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F8
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Audit and Assurance |
(AA) |
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F9
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Financial Management |
(FM) |
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| PROFESSIONAL (five papers in total) |
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| Essentials (all 3 papers) |
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P1
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Professional Accountant |
(PA) |
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P2
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Corporate Reporting
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(CR) |
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P3
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Business Analysis |
(BA) |
| Options (2 papers to be completed) |
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P4
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Advanced Financial Management |
(AFM) |
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P5
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Advanced Performance Management |
(APM) |
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P6
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Advanced Taxation |
(ATX) |
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P7
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Advanced Audit and Assurance |
(AAA) |
Exam format
Knowledge module exams will be two-hours long. These will be available both as computer-based exams (CBEs) and also as traditional paper-based exams.
Skills module exams and all Professional level exams are paper-based and will be three-hours long (with an additional fifteen minutes reading time).
Progression through the syllabus
Students are expected to study each module – Knowledge, Skills, Essentials and Options – in order.
Papers may be attempted from different modules at the same sitting as long as the modules are attempted in order.
Students may vary the order they attempt exams within each module but they may not vary the order of the modules. However, ACCA strongly recommends that papers within a module are taken in order.
Students may attempt a maximum of four exams within a six-month period, including CBEs.
reproduced from ACCA website www.accaglobal.com
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