The ACCA qualification has 13 exams across three levels: Applied Knowledge (3 exams), Applied Skills (6 exams) and Strategic Professional (2 essentials plus 2 of 4 options). Students also complete an Ethics and Professional Skills module and required practical experience. Exemptions may be available for relevant degrees.
Applied Knowledge
Foundational exams introducing business and accounting:
- Business and Technology (BT)
- Management Accounting (MA)
- Financial Accounting (FA)
Applied Skills
Technical exams building core accountancy knowledge:
- Corporate and Business Law (LW)
- Performance Management (PM)
- Taxation (TX)
- Financial Reporting (FR)
- Audit and Assurance (AA)
- Financial Management (FM)
Strategic Professional
Essentials
- Strategic Business Leader (SBL)
- Strategic Business Reporting (SBR)
Options (choose two)
- Advanced Financial Management (AFM)
- Advanced Performance Management (APM)
- Advanced Taxation (ATX)
- Advanced Audit and Assurance (AAA)
Other requirements
- Ethics and Professional Skills module: an online module covering ethics and professional skills.
- Practical experience: a period of relevant work experience with demonstrated performance objectives.
Exemptions
Students with relevant degrees or qualifications may be exempt from some Applied Knowledge or Applied Skills exams. Check ACCA's exemptions tool for your qualification.
Exam format
Most exams are computer-based. Strategic Professional exams use scenario-based questions requiring analysis, judgement and professional communication.
Suggested order
Most students progress level by level. Within Applied Skills, many take FR before SBR-related study and AA before AAA. Choose options that match your career goals.
Exam names, structure and rules can change, so always confirm with ACCA's official website. Our ACCA tutors can help you plan the best order for your goals and see how to pass ACCA exams.
Frequently asked questions
How long does ACCA take?
Many students take around three to four years, depending on exemptions and how many exams they take per session.
Can I take exams in any order?
There are rules about progression; check ACCA's current guidance.
Which options should I choose?
Choose based on career goals: audit careers suit AAA, tax careers suit ATX, finance careers suit AFM.
