The ACCA Qualification develops accounting knowledge and skills as well as professional values. Once candidates complete the exams, practical experience requirement and Professional Ethics module, they become an ACCA member and can use the ACCA letters after their name.
ACCA offers paper-based exams in over 400 examination center’s in more than 170 countries in June and December each year. Computer-based exams (CBEs) are available for the Knowledge Level (F1-F3) and their equivalents in the Foundations in Accountancy suite of awards. All exams are set and marked to the same high standard regardless of location.
The ACCA Qualification is open to everyone regardless of educational background, although candidates’ starting points will be different depending on previous qualifications. Exemptions are available for certain papers depending on a candidate’s prior education. Exemptions can only be granted by the ACCA and can be checked on the ACCA website.
To satisfy the examination element of the ACCA Qualification, a candidate must complete a progressive schedule of 14 examinations. The exams are structured in two distinct levels of study – Fundamental and Professional. Each level consists of two modules:
- Fundamental Level: Knowledge and Skills Modules
- Professional Level: Essentials and Options Modules
To become an ACCA member, candidates must pass or be exempt from all nine exams in the Fundamental Level, pass all three exams in the Essentials Module and pass two of the four Options Exams from the Professional Level. Candidates must also complete ACCA’s practical experience requirement (PER) as well as the Professional Ethics module.
- All modules must be taken in the following order: Knowledge – Skills Essentials – Options.
- Exams within a module can be taken in any order. However, ACCA recommends that
students follow numeric order.
- Candidates can take a maximum of four papers in a six-month cycle – this includes both paper-based and computer-based exams.
- Candidates may take exams from two modules as long as you are completing the lower module.
- Candidates have ten years to complete all the exams. Ten years starts from the date of registration as a student, not the date of the first exam.
- All exams consist of written papers in English and are 2-3 hours long.
- The pass mark for each paper is 50%.
The course materials provided to candidates attending our courses are from Becker Professional Education, an ACCA Gold Approved Learning Partner – content and are written by lecturers from ATC International which has 20 years of experience in supporting ACCA candidates through their exams.