Syllabus and structure

Please visit ACCA 2012 syllabus page to see the recent changes for your reference.

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 (International variant)
F2 Management Accounting (International variant)
F3 Financial Accounting (International variant)

Skills

F4 Corporate and Business Law (UK and Russian variants)
F5 Performance Management (International variant)
F6 Taxation (UK variant, however, a F6 Russian variation is available, click here for more information)
F7 Financial Reporting (International variant)
F8 Audit & Assurance (International variant)
F9 Financial Management (International variant)

Essentials

P1 Governance, Risk and Ethics (International variant)
P2 Corporate Reporting (International variant)
P3 Business Analysis (International variant)

Options

Choose any 2 from the following 4:

P4 Advanced Financial Management (International variant)
P5 Advanced Performance Management (International variant)
P6 Advanced Taxation (UK variant)
P7 Advanced Audit & Assurance (International variant)

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

View entry requirements »