ACCA Syllabus

ACCA exams are divided into two levels Fundamentals and Professional, which are further divided into two modules each. Knowledge and Skills modules are in the Fundamentals level and Essentials and Options modules are in the Professional levels.

Fundamentals Level

Knowledge
F1 Accountant in Business
F2 Management Accounting
F3 Financial Accounting

Skills
F4 Corporate and Business Law
F5 Performance Management
F6 Taxation
F7 Financial Reporting
F8 Audit and Assurance
F9 Financial Management

Professional Level

Essentials
P1 Professional Accountant
P2 Corporate Reporting
P3 Business Analysis

Options (2 to be completed)
P4 Advanced Financial Management
P5 Advanced Performance Management
P6 Advanced Taxation
P7 Advanced Audit and Assurance

Professional Ethics Module
As part of the professional values and ethical developments students are required to complete this module in addition to the exams and professional training. The Professional Ethics Module can be completed on-line or in writing.

The aim of this module is to give students exposure to a range of ethical perspectives. Ideally, this should be completed before, at the same time or soon after completing paper P1 (Professional Accountant), but it must be
completed before applying for membership.