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ACCA Syllabus

About the ACCA syllabus

To help you get to grips with the ACCA syllabus and the exams that you are going to be faced with along your journey to becoming ACCA qualified, we have pulled together all of the key information that you need to know about the modules, the exams and the qualification as a whole.

This page starts with an overview of the entire ACCA syllabus and the exams that you will face.

We also have some more specific pages, where you can find more information about the ACCA Fundamentals and Professional exams.


We provide a number of free resources for both levels of the ACCA qualification, including full online study texts, revision notes and a wide range of sample questions, videos and documents.

Use the sign-up links throughout these pages to start your free membership.


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Introduction to the ACCA syllabus & the exams

Click on the level headings below to learn more about the individual ACCA levels.

ACCA Professional Level + Compulsory Ethics Module

At the Professional level of the ACCA Qualification, you’ll learn the dynamic skills and strategic vision that all great businesses and financial leaders need. It also gives you the opportunity to specialise in areas that best suit your career ambitions.

Becoming an ACCA member unlocks the widest number of career opportunities, and gives you a mark of distinction that lets you drive your career to greater success. It could lead to very senior positions such as a financial managerchief financial officer or a partner in a professional firm.

What will it involve?

The Professional level requires you to undertake:

  • 4 Exams: This includes two compulsory, case study based exams, Strategic Business Leadership and Strategic Business Reporting and 2 of the 4 options exams including Advanced Financial Management, Advanced Performance Management, Advanced Taxation and Advanced Audit and Assurance.
  • 1 Ethics Module: ACCA believe that finance professionals should be ethical, which is why Professional Level includes a compulsory ethics module.
  • 3 Years’ Work Experience: The exams provide the theory, but you also need practical experience in a relevant workplace role.
ACCA Fundamentals Level

Our Fundamentals level teaches you essential financial and management accounting techniques, in addition to providing a strong, broad and practical knowledge of the world of finance.

Studying at Fundamentals level gives you a wide range of opportunities to choose from, such as finance traineetrainee business analyst and internal auditor.

On completion of the Fundamentals level, students can progress to our Professional level.

What will it involve?

There are two valuable awards that can be achieved at the Fundamentals level:

  • Diploma in Accounting & Business: Students progressing from Foundations level will already have this qualification, but it’s an important first step for those starting at Fundamentals level. The Diploma consists of three papers: Accountant in Business; Management Accounting; and Financial Accounting. You also need to take the online ethics module, Foundations in Professionalism.
  • Advanced Diploma in Accounting & Business: Take your knowledge further with the next six papers: Corporate and Business Law; Performance Management; Taxation; Financial Reporting; Audit and Assurance; and Financial Management. You also need to take the online ethics module, Professional Ethics. On completion of the Advanced Diploma, you can move up to our Professional level.

ACCA have recently made changes to the structure of Professional Level. If you are part way through your qualification and unsure how this will affect you, find out more here.

Exam Options

As part of ACCA’s flexible approach to study, many of their exams are computer based.

You can sit these at any of their licensed centres.

ACCA have two types of computer-based exams (CBEs):

  • On-demand CBEs – you can sit these exams at any time of the year. Learn more. 
  • Session CBEs – you can sit these exams in one of four exam sessions each year. Learn more