ACCA: Syllabus and Structure

The ACCA syllabus consists of 14 papers divided into four parts:

Knowledge - three papers
Skills – six papers
Essentials – three papers
Options – two papers from four

InterActive recommends writing no more than three exam papers per sitting, but the ACCA allows a maximum of four exam papers per exam sitting. ACCA recommends that you study the papers in numerical order from F1 – F9 then from P1 – P7.

Knowledge

F1 Accountant in Business
F2 Management Accounting
F3 Financial Accounting

Skills

F4 Corporate and Business Law
F5 Performance Management
F6 Taxation (Also F6 Russian variation, click here for more information)
F7 Financial Reporting
F8 Audit & Assurance
F9 Financial Management

Essentials

P1 Professional Accountant
P2 Corporate Reporting
P3 Business Analysis

Options

Choose any 2 from the following 4

P4 Advanced Financial Management
P5 Advanced Performance Management
P6 Advanced Taxation
P7 Advanced Audit & Assurance

Exam Regulations

All modules must be sat in order
Maximum of four papers to be taken in one sitting
Papers within a module may be sat in any order but ACCA recommends that they should be taken in numerical order.
Papers from a variety of modules may be sat at any one time. i.e. Knowledge and Skills or Skills and Essentials.
The three Essentials papers do not have to be taken together
The pass mark for all examinations is 50%
In addition to the above 14 papers, students are required take the compulsory two hour online module in Professional Ethics. It is recommended that this is studied at the same time as P1.Students must also have completed three years of real and supervised work experience to earn the full qualification.
Students have 10 years to pass all examinations