Post-ACCA Results Guide: ACCA Paper Combinations & Options

If you're awaiting your ACCA results, you're  likely wondering:

"What papers should I take next?" or
"Which Strategic Professional options are right for me?"

Here's a few pointers that will help you make smart, confident decisions — based on your results, your goals, and the time you have to study.

According to ACCA rules, you can sit up to four exams per sitting and a maximum of eight exams per calendar year

That's A LOT - and quite unrealistic if you're working too.

So the aim is to be smart about the papers in your exam selection - it’s all about strategic combinations that will maximise your chances of passing.

Best ACCA Paper Combinations

Here are a few perfect combos - like freshly cooked chips and a sprinkle of salt Mmm, mmm.

• PM + TX (Performance Management + Taxation)
  Logical flow from concepts to application.
  Ideal if you’re full-time or in a study rhythm.

• FR + AA (Financial Reporting + Audit and Assurance)
  Audit builds directly on FR knowledge.
  A balanced mix of theory and practice.

• SBR + AAA (Strategic Business Reporting + Advanced Audit & Assurance)
  These link naturally.
  Great choice if you’re aiming for audit or compliance roles.

ACCA Paper Combinations to Avoid!

like.. pineapple and ham pizza... nobody wins.

• AFM + AAA (Advanced Financial Management + Advanced Audit + Assurance)
  Both are technical and time-consuming.
  High failure rate when taken together.
  Taken together, they overwhelm both sides of the brain — numerical + discursive.

• SBL + Another Written SP Paper (like APM or AAA)
  SBL is a 4-hour case study exam, testing wide business knowledge and requiring written analysis.
  APM or AAA are also word-heavy, strategic, and require a lot of practice in structuring answers.
  Doing two narrative papers together often leads to tricky  time management issues and study fatigue.

• PM + FR (Performance Management +Financial Reporting for resit students especially)
  Both require strong foundational knowledge which can be frequent fail points for students.
  PM demands analytical skill, written interpretation, and quantitative techniques.
  FR involves IFRS knowledge, technical accounting entries, and calculations..
  That's a LOT of skills to master and demonstrate in one exam week!

Until Mid-2027 when new changes take effect, (recently announced by ACCA) you'll need to sit: 
2 Essential modules: SBL + SBR
2 Options: Choose from AFM, APM, ATX, AAA

How do you choose the right ACCA options?

Focus on: Your career path, Your exam strengths ,Your work experience and interests.

• AFM – Advanced Financial Management
  Best for: Future investment analysts, finance managers, or treasury roles.
  Good if you liked FM and enjoy technical calculations.

• APM – Advanced Performance Management
  Best for: Business analysts, consultants, strategic thinkers.
  Good if you enjoyed PM and like case-study questions.

• ATX – Advanced Taxation
  Best for: Tax specialists or those working in practice.
  Good if you passed TX comfortably and enjoy applying tax rules.

• AAA – Advanced Audit & Assurance
  Best for: Students heading into audit, assurance, or compliance.
  Works best when taken with or after SBR.

Your ACCA results don’t define your future — your next steps do.

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