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ACCA Modules

Find syllabus information, including courses and exam details for each paper of the ACCA qualification in our ACCA modules section.

Fundamental Level

Knowledge Module
Papers can be sat in any order.
Paper Title
F1 Accountant in Business
F2 Management Accounting (MA)
F3 Financial Accounting (FA)

Skills Module
Papers can be sat in any order. Can sit up to four papers in one exam sitting.
Paper Title
F4 Corporate and Business Law (CL)
F5 Performance Management (PM)
F6 Taxation (TX)
F7 Financial Reporting (FR)
F8 Audit and Assurance (AA)
F9 Financial Management (FM)

Professional Level

Essentials Module
Can overlap with papers on the Skills Module as long as the Skills Module is being completed.
Paper Title
P1 Governance, Risk and Ethics (GRE)
P2 Corporate Reporting (CR)
P3 Business Analysis (BA)

Options Module
Can overlap with papers on the Essentials Module as long as the Essentials Module is being completed.
Paper Title
P4 Advanced Financial Management (AFM)
P5 Advanced Performance Management (APM)
P6 Advanced Taxation (ATX)
P7 Advanced Audit Assurance (AAA)


Entry Requirements

The ACCA qualification is open to everyone, although your starting point will be different depending on your previous qualifications.

You have Your starting point
No previous qualifications You should complete the final level of the AAT or FIA Diploma first and then move on to your ACCA accounting qualification
Two A-Levels and three GCSEs in five separate subjects including English and Maths Knowledge Module
A non-relevant degree/NVQ/Other Knowledge module
AAT qualified Skills module
FIA Diploma or CAT qualified Skills module
Degree in Accountancy, Finance, Law or Management Skills or Essentials module (subject to any exemptions)

ACCA grant exemptions (only from the Knowledge or Skills modules of the Fundamentals level) if you hold a relevant degree or professional qualification. It is recommended that you apply for exemptions when you register with ACCA as a student.

You can check to see if you qualify for any exemptions on the ACCA website.






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ACCA Modules