ACCA Course Modules & Structure

The ACCA qualification consists of two levels, Fundamental and Professional. Each level is sub-divided into two modules. There are 16 papers in the entire syllabus, and students are expected to pass 14 papers in order to gain the ACCA qualification. Exams take place in June and December each year.

Fundamentals Level - Knowledge Module (F1-F3)

If you have a degree in accountancy or business, an AAT qualification or membership of a professional body accredited by ACCA (e.g. ICAEW) then you may be exempt from this stage. For a full list of exemptions visit the ACCA website.

Fundamentals Level - Skills Module (F4-F9)

If you have a relevant degree you may be granted exemptions from some of the papers in this module. The papers in this module may be taken in any order, allowing you the flexibility to tackle the subjects in the order that suits you best.

Find out more about the Fundamentals Level

Professional Level - Essentials Module (P1-P3)

Once students move on to the Professional Level they are expected to apply their knowledge, skills and professional judgement to their studies. Students must analyse, evaluate and make recommendations during this phase of the ACCA. Papers can be taken in any order within this module.

Professional Level - Options Module (P4-P7)

Similar to the Essentials Module, students are expected to apply their knowledge, skills and professional judgement to their studies. Students must choose 2 papers from the 4 available within this Module.

Find out more about the Professional Level

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