If you’re considering a career in business and finance, obtaining the ACCA qualification can be a pivotal step. The Association of Chartered Certified Accountants (ACCA) is globally recognized for its excellence in accounting and finance qualifications. To achieve this prestigious credential, candidates must complete exams in 13 papers across three distinct levels, alongside an online ethics module and three years of relevant work experience, which can be accrued at any point during or after the ACCA course.
Before we examine the structure of the ACCA exams and the specific formats of each paper, let’s outline the key components of the ACCA curriculum.
ACCA Curriculum
| Fundamental level | Professional Level |
| A. Knowledge Module | A. Essentials |
| 1. Business & Technology | 1. Strategic Business Leader |
| 2. Management Accounting | 2. Strategic Business Reporting |
| 3. Financial Accounting | |
| B. Skills Module | B. Optional (any 2 / 4) |
| 4. Corporate & Business Law | 4. Advanced Financial Management |
| 5. Performance Management | 5. Advanced Performance Management |
| 6. Taxation | 6. Advanced Taxation |
| 7. Financial Reporting | 7. Advanced Audit & Assurance |
| 8. Audit & Assurance | |
| 9. Financial Management |
To know about all the different types of questions in the ACCA Exam pattern, watch the video below:
Total Number of Papers in ACCA
Understanding the structure of the ACCA qualification is crucial for prospective candidates. The ACCA program is organized into three key levels with the following breakdown:
- Applied Knowledge: 3 papers
- Applied Skills: 6 papers
- Strategic Professional: 2 essential papers plus 2 optional papers
ACCA Exam Structure and Pattern
The ACCA exam structure is a fundamental aspect of the qualification framework. Each level has a distinct exam pattern, which varies throughout the qualification journey. The three levels include knowledge papers, skill papers, and professional papers, with each level designed to assess a candidate’s comprehension and application of the material in practical situations. Successful completion of all three levels is required for the ACCA designation.
Knowledge Level Papers
At the knowledge level, students must focus on mastering core concepts. All three subjects are mandatory, although exemptions may apply based on prior qualifications. The papers for the knowledge level include:
- F1: Business & Technology (BT)
- F2: Management Accounting (MA)
- F3: Financial Accounting (FA)
Skill Level Papers
During the skill level phase, students are expected to deepen their understanding and apply their knowledge to real-world scenarios. All six subjects must be completed, with a recent update allowing students to obtain up to five exemptions based on their first-semester marks. The subjects for this level include:
- F4: Corporate and Business Law (LW)
- F5: Performance Management (PM)
- F6: Taxation (TX)
- F7: Financial Reporting (FR)
- F8: Audit and Assurance (AA)
- F9: Financial Management (FM)
Professional Level Papers
Upon completing the skills level, students can select optional subjects at the professional level that align with their career aspirations. The professional level emphasizes specialization, requiring students to complete two essential papers and choose two optional papers from a specified list. The professional level subjects are:
- SBL: Strategic Business Leader (Essential)
- SBR: Strategic Business Reporting (Essential)
- Optional choices:
- AFM: Advanced Financial Management
- APM: Advanced Performance Management
- ATX: Advanced Taxation
- AAA: Advanced Audit and Assurance
Exam Flexibility and Scheduling
Candidates have the flexibility to determine their study methods and exam frequency. They can take one paper at a time, with a maximum of four exams in a single sitting. The total number of exams permitted in a calendar year is eight.
Duration of the Program
A full-time student beginning with the F1 paper may complete all ACCA papers in approximately 1.5 years, provided they sit for up to eight papers annually. Typically, however, most students finish within 2.5 to 3 years by attempting at least one paper each quarter.
ACCA Exam Details
The following table outlines specific details regarding the ACCA papers:
| Subjects | Exam Type | Exam Mode | Exam Duration-Hrs | Exam Evaluation-Marks | Pass Marks | Centers | Examination Months | |
| Knowledge Level | AB,MA,FA | 100% Objective | Computer Based Online Exams (On Demand) | 2 | 100 | 50 | CB Centers Across India | On-Demand Exams |
| Skill Level | LW | 100% Objective | Computer Based Online Exams (On Demand) | 2 | 100 | 50 | CB Centers Across India | On-Demand Exams |
| PM,TX,FR, AA,FM | Objective & Structured | Computer Based Online Exams (Quarterly) | 3 | 100 | 50 | ACCA Approved Centers | March, June, September, December | |
| Professional level | SBL, SBR, AFM, APM, ATX, AAA | 100% Structured | Computer Based Online Exams (Quarterly) | 3 | 100 | 50 | ACCA Approved Centers | March, June, September, December |
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Conclusion
The ACCA syllabus includes advanced topics such as Strategic Decision-Making, Business Strategies, and Professional Ethics, preparing students for managerial roles. This comprehensive ACCA coaching equips students with vital skills in business management and financial expertise. As a result, ACCA-qualified professionals are highly sought after by employers in various sectors, including finance, accounting, and management.
ACCA students and members are making significant contributions to the global finance landscape, taking on roles such as CEOs, CFOs, and finance heads across various organizations.
FAQs
- What are the ACCA exam fees in India?
Fees vary by exam and registration stage, including registration and annual subscription costs.
- How many ACCA papers are there?
There are a total of 13 papers divided into three levels.
- Can you describe the ACCA exam pattern?
It includes a mix of multiple-choice questions and structured responses.
- What is the ACCA exam structure?
The structure is divided into three progressive levels: Applied Knowledge, Applied Skills, and Strategic Professional.
