ACCA Syllabus: Every Paper, Level by Level
Three Knowledge papers, six Skills papers, then two Essentials and a choice of two from four Options. Here is the whole map.
The ACCA syllabus spans 13 exams in three levels: Applied Knowledge with 3 papers, Applied Skills with 6, and Strategic Professional with 4, made up of two compulsory Essentials and two Options chosen from four. Exemptions can remove papers from the first two levels; Strategic Professional is always examined.
The syllabus is cumulative by design. Knowledge papers establish accounting, management accounting and business basics; Skills papers build the professional toolkit from law to audit; Strategic Professional assumes all of it and examines judgment through case studies.
Applied Knowledge: 3 Papers
On-demand, computer-based, two hours each:
- check_circleBusiness & Technology (BT): business organisation, governance and IT
- check_circleManagement Accounting (MA): costing and budgeting
- check_circleFinancial Accounting (FA): double-entry and financial statements
Applied Skills: 6 Papers
Session computer-based, three hours, four sittings a year:
- check_circleCorporate & Business Law (LW)
- check_circlePerformance Management (PM)
- check_circleTaxation (TX)
- check_circleFinancial Reporting (FR): IFRS and group accounts
- check_circleAudit & Assurance (AA)
- check_circleFinancial Management (FM): investment appraisal and financing
Strategic Professional Essentials: 2 Papers, Compulsory
Case-study computer-based, 3 hours 15 minutes:
- check_circleStrategic Business Leader (SBL): leadership and governance in a single case
- check_circleStrategic Business Reporting (SBR): advanced IFRS reporting
Real questions from the subjects on this page.
Strategic Professional Options: Choose 2 of 4
- check_circleAdvanced Financial Management (AFM)
- check_circleAdvanced Performance Management (APM)
- check_circleAdvanced Taxation (ATX)
- check_circleAdvanced Audit & Assurance (AAA)
How to Choose Your Two Options
The usual advice holds: pick the advanced versions of the Skills papers you were strongest in, and pick for the career you want. AAA suits audit-track candidates, AFM suits corporate finance and treasury, APM extends performance management into strategy, and ATX deepens taxation. The Options are where the qualification bends toward your intended specialism.
Beyond the 13 Papers
The syllabus is not only exams. The Ethics and Professional Skills Module (EPSM) and the 36-month Practical Experience Requirement (PER) are part of the qualification, and membership needs all three complete.
Syllabus FAQs
How many papers does ACCA have?expand_more
Thirteen: 3 Applied Knowledge, 6 Applied Skills, and 4 Strategic Professional papers (two Essentials plus two Options chosen from four). Exemptions can reduce the number you actually sit.
Which ACCA papers are optional?expand_more
Only at Strategic Professional: you choose two of the four Options, Advanced Financial Management, Advanced Performance Management, Advanced Taxation and Advanced Audit & Assurance. Everything else is compulsory.
Does the syllabus cover IFRS?expand_more
Yes. Financial Reporting at the Skills level covers reporting under IFRS including group accounts, and Strategic Business Reporting at the top level examines advanced IFRS.
Next steps
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