The Association of Chartered Certified Accountants (ACCA) is a globally recognized professional accounting qualification. The ACCA qualification consists of Three Main Levels, each representing a different stage of your professional development. These levels are:

1. Applied Knowledge:
Subjects:

• Business & Technology (BT)
• Management Accounting (MA)
• Financial Accounting (FA)

Overview:

• AB focuses on the business environment and introduces key business and financial concepts.
• MA covers the principles and techniques used in management accounting.
• FA introduces the principles of financial accounting.

Exams: These are computer-based exams (CBE) for all three subjects.

2.Applied Skills:

Subjects:

• Corporate and Business Law (LW)
• Performance Management (PM)
• Taxation (TX)
• Financial Reporting (FR)
• Audit and Assurance (AA)
• Financial Management (FM)

Overview:

• LW introduces the legal framework and key legal issues in business.
• PM focuses on the application of management accounting techniques in decision-making.
• TX covers the knowledge of taxation.
• FR builds on the foundation of financial accounting principles.
• AA covers the principles of auditing and assurance.
• FM explores financial management principles.

3. Strategic Professional Essentials:

Subjects:

• Strategic Business Leader (SBL)
• Strategic Business Reporting (SBR)

Overview:

• SBL focuses on the leadership and strategic aspects of business.
• SBR covers the application of professional values and ethics in reporting.

4. Strategic Professional Options:
Students choose two out of four options:

Options:

• Advanced Financial Management (AFM)
• Advanced Performance Management (APM)
• Advanced Taxation (ATX)
• Advanced Audit and Assurance (AAA)

Overview:

• AFM focuses on advanced financial management techniques.
• APM covers advanced management accounting techniques.
• ATX delves deeper into advanced taxation principles.
• AAA explores advanced audit and assurance concepts.

In addition to the exams, ACCA requires students to complete a practical experience requirement (PER) to become a fully qualified member. This involves gaining three years of relevant work experience and completing the Professional Ethics module. It’s important to note that the structure and content of the ACCA qualification may be subject to changes, so it’s advisable to check the official ACCA website or contact ACCA directly for the most up-to-date information.

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