ACCA – Association of Chartered Certified Accountants

Course Objectives

• Develop strong knowledge of financial and management accounting.
• Understand financial reporting, taxation, audit and assurance.
• Build skills in financial management and performance management.
• Strengthen analytical, problem-solving and decision-making abilities.
• Develop professional understanding of ethics, governance and business strategy.
• Prepare learners for careers in accounting, auditing, taxation, finance and business management.
• Provide an internationally oriented professional qualification relevant to modern business environments.

Subjects and Qualification Structure

The ACCA qualification structure comprises three main examination levels. The current structure includes the following papers:

In addition to examinations, ACCA membership requirements include completion of the Ethics and Professional Skills Module (EPSM) and the Practical Experience Requirement (PER). Exemptions may be available depending on a learner's previous qualifications and ACCA's eligibility rules.

Examination and Qualification Requirements

• The qualification progresses through Applied Knowledge, Applied Skills and Strategic Professional levels.
• Examinations use computer-based assessment formats, which vary according to the paper.
• Some examinations may be available on demand, while others follow scheduled examination sessions, depending on the paper and location.
• Learners must complete the required Ethics and Professional Skills Module.
• ACCA membership requires a minimum of 36 months of relevant practical work experience and completion of the required performance objectives.
• Examination arrangements, exemptions and membership requirements are governed by ACCA and may be updated periodically.

For the latest qualification structure, examination details, exemptions and eligibility criteria, please refer to the official ACCA website: www.accaglobal.com .

Course Outcomes

After completing the relevant ACCA studies and meeting the applicable qualification requirements, learners will be able to:

• Prepare and interpret financial statements and accounting information.
• Apply financial and management accounting principles to business situations.
• Analyse organisational performance, costs and financial data.
• Understand and apply relevant taxation principles.
• Evaluate financial management and investment decisions.
• Apply knowledge of audit, assurance, governance and risk management.
• Develop strategic solutions to complex business and financial problems.
• Demonstrate professional ethics, judgement and decision-making skills.
• Communicate financial and business information effectively to stakeholders.
• Build a foundation for career opportunities in accounting, audit, taxation, financial management, consulting and corporate finance.

Career Opportunities

Official ACCA Resources

Refer to ACCA's official website for the latest syllabus, study resources, examination guidance and qualification updates.

Visit the Official ACCA Website