About ACCA

What is ACCA?

The ACCA Qualification is the world leading accountancy qualification for aspiring financial professionals – providing students with the skills, knowledge and values to have successful careers and lead the organisations they work with into the future.

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When you study with ACCA, you can take your career in any direction. You open doors to the best and most interesting roles all over the world. And you become one of the sought-after finance professionals our fast-changing world needs.

It’s a rewarding and intense path – and we’re here to support you at every stage of your career.

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Recognized globally

ACCA is the global body for professional accountants with over 208,000 members and 503,000 students in 181 countries. They’re among the world’s best-qualified and most highly sought-after accountants – and they work in every sector you can imagine.

Strategic thinking accountants

The ACCA qualification develops innovative, strategic-thinking accountants the fast-changing world needs. It’s more than a finance qualification, it is tools to succeed in business.

Flexible career path

ACCA offers you more flexibility than other accountancy qualifications thanks to it’s unique option papers. ACCA allow you to specialize in taxation, auditing, financial reporting and management accounting.

Qualification Structure

How does the ACCA Qualification work?

Students progress through three elements of the ACCA Qualification on their journey to ACCA membership, these are:



The Applied Knowledge level is the entry level into the ACCA qualification. For one to qualify, they would need a pass in Grade 12 with Mathematics or Maths Literacy. The Applied Knowledge exams provides students with a broad introduction to the world of finance and develop your essential understanding and techniques in accounting. 

These exams are:

  • Business and Technology (BT)
  • Management Accounting (MA)
  • Financial Accounting (FA)


The Applied Skills levels builds on the foundation of the Applied Knowledge Level. Students with a post Grade 12 qualification i.e. Diploma or a Bachelor in Accounting or Business related subjects are eligible for exemptions, depending on the institution they studied, underlying subjects covered and year of graduation.

The exams at this level build on existing knowledge and understanding and develop strong, broad and practical finance skills required of future strategic professional accountant in any sector or industry.

These exams are:

  • Corporate and Business Law (LW)
  • Performance Management (PM)
  • Taxation (TX)
  • Financial Reporting (FR)
  • Audit and Assurance (AA)
  • Financial Management (FM)


The Strategic Professional is the final level of the ACCA professional qualification. The exams prepare students for future leadership positions. They develop the strategic vision using your unique blend of technical, ethical and professional skills. And you can specialise in areas that best suit your career ambitions. Students must complete both Essentials exams and choose two of the Options.

These exams are:


  • Strategic Business Leader (SBL)
  • Strategic Business Reporting (SBR)


  • Advanced Financial Management (AFM)
  • Advanced Performance Management (APM)
  • Advanced Taxation (ATX)
  • Advanced Audit and Assurance (AAA)

Ethics and Professional Skills Module

Students are required to complete our Ethics and Professional Skills module which develops in students the complete range of skills that employers told us they need. By introducing students to the full spectrum of advanced ethical and professional skills and exposing them to realistic business situations, our students are ready to shine with recruiters and be really credible in the workplace.

Practical Experience Requirement

Being a confident, inspiring and trusted professional comes with experience so to qualify as an ACCA member you must complete a minimum 36 months’ relevant work experience and achieve 9 performance objectives.

Your time in a relevant role and performance objectives need to be signed off by a practical experience supervisor. The practical experience requirement allows you to put the knowledge learnt through your studies into practice in a real work environment.

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