ACCA Information

ACCA (Association of Chartered Certified Accountants) is the professional accounting body offering the Chartered Certified Accountant qualification worldwide.

We recommend you make full use of their website ( when studying for ACCA exams.

It is the primary source of information, providing the most relevant and up-to-date information to use as part of your studies.

ACCA Qualification

The three key elements of achieving an ACCA Qualification are:

  1. ACCA Exams
  2. An Ethics and Professional Skills module (EPS)
  3. A Practical Experience Requirement (PER)

ACCA Exams

ACCA’s Applied Knowledge and Applied Skills exams provide you with the perfect foundation you need for a career in Finance and Accountancy.

Applied Knowledge

The Applied Knowledge exams are a vital introduction to finance and accounting, equipping you with a solid understanding of fundamental accounting techniques.

There are three Applied Knowledge exams:

  1. Business and Technology (BT)
  2. Management Accounting (MA)
  3. Financial Accounting (FA)

To study for the Applied Knowledge exams you must be qualified to standard University-entrance level.

Successful completion of these three Applied Knowledge exams provide the ACCA Diploma in Accounting and Business (RQF Level 4), and allow you to move onto the Applied Skills exams.

Applied Skills

The Applied Skills exams expand on the knowledge and understanding you gained from Applied Knowledge; further developing strong, broad and practical skills in finance.


There are six Applied Skills exams:

  1. Corporate and Business Law
  2. Performance Management
  3. Taxation
  4. Financial Reporting
  5. Audit and Assurance
  6. Financial Management

To study for the Applied Skills exams you must have either completed the Applied Knowledge exams, have achieved the ACCA Diploma in Accounting and Business (RQF Level 4) or have a relevant accounting or finance qualification at degree level.

Successful completion of the Applied Skills exams allow you to move onto the Strategic Professional exams.

Professional Opportunities

Typical roles which become viable following completion of the Applied exams include finance trainee, trainee business analyst and internal auditor.

Check for graduate accountant jobs in the UK.


Completing both the Applied Knowledge and Applied Skills exams typically take 12 to 18 months.

Strategic Professional

Successfully completing ACCA’s Strategic Professional level is the final step of ACCA Qualification.

The exams will teach you the dynamic skills and strategic vision needed by all successful businesses and financial leaders, and give you the opportunity to specialise in specific areas which are of interest to you.


The Strategic Professional level consists of:

Four exams

Two compulsory modules which include:

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

Then two further courses of your choice that suit your career ambitions, including:

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

Ethics and Professional Skills Module

Finance professionals should always act ethically and be able to demonstrate the skills to make immediate impacts when required by employers.

The Ethics and Professional Skills module will provide this discipline by being exposed to realistic business situations.

More information about the Ethics and Professional Skills module can be viewed here:

Practical Experience Requirement

Experience must be gained through a relevant 3 year workplace role.

This will develop a sense of confidence to become an inspirational and trusted finance professional.

You will be required to achieve 9 performance objectives, signed off by your practical experience supervisor.

More information about the Practical Experience Requirement can be viewed here:

Professional Opportunities

Being an ACCA member will provide you with a wide range of exciting career opportunities, potentially leading to senior positions including finance managers and chief financial officers.


If you combine your exam studies and practical work experience, full ACCA Qualification and ACCA membership can be achieved in 3 years.

However, a range of flexible study options are available to allow the right balance between study, work and life to be achieved.


To complete the ACCA Qualification and become an ACCA member, you need to complete the Applied Knowledge, Applied Skills and Strategic Professional exams.

However, your previous education may qualify you for some exam exemptions, such as having a relevant degree from an ACCA-accredited university.

If your previous qualifications exempt you from all the Applied Knowledge and Applied Skills exams then you can start your studies at Strategic Professional.

Otherwise, you’ll need to start at either Applied Knowledge or Applied Skills.

Entry requirements

To find out where you can start your ACCA studies and understand the entry requirements, go to

More Information

For more information about key dates, fees, exemptions and any other information relating to ACCA qualifications go to:

For more information on examination progression rules, study materials, practical experience, study guides, past examination papers and the ethics modules go to:

For additional general help and support from ACCA go to:

ACCA Connect Contact Information
ACCA Connect
110 Queen Street
Glasgow G1 3BX
United Kingdom

Telephone: +44 (0)141 582 2000