Entry requirements
The ACCA qualification is open to everyone and your starting point will be different depending on your previous qualifications as shown in the table below.
| Your qualifications |
Which level will be suitable? |
No previous academic qualifications are required.* |
Diploma in Accounting and Business via the Foundations in Accountancy route |
A-levels and three GCSEs (or their equivalents) in 5 separate subjects including English and Maths.** | Fundamental level: Knowledge module |
NVQ qualification or a non-relevant Bachelors degree |
Fundamental level: Knowledge module |
Bachelors degree in Accountancy, Finance, Law or Management | Fundamental level: Knowledge module or Skills module depending on specific degree exemptions |
AAT Qualified |
Fundamental level: Skills module |
CAT Qualified | Fundamental level: Skills module |
* Non-UK students must also possess an English language qualification equivalent to IELTS 5.0.
** Non-UK students must also possess an English language qualification equivalent to IELTS 5.5 (with no lower than 5.5 in any discipline)
> Find out whether you qualify for any exemptions
ACCA grant up to 9 exemptions from the Fundamental level if you hold a relevant degree or professional qualification. For example, if you have completed the FIA or AAT qualification, you will be exempt from 3 ACCA Knowledge papers. There are no exemptions available from the Professional level. We recommend you apply for exemptions when you register with ACCA as a student.
You can check the ACCA online database for comprehensive information on exemptions.
Our ACCA tutors are aware that exemptions can create issues for students, for example, topics covered in previous studies may have been forgotten or fundamental changes in the subject content may have taken place. We therefore offer a variety of supplementary ACCA knowledge gap resources designed to overcome this issue as well as pre-tuition tests on our online Kaplan EN-gage portal.
> Foundations in Accountancy (FIA) entry
Foundations in Accountancy is a new suite of awards from the ACCA.
The FIA awards include Introductory & Intermediate Certificates, a Diploma and a revised Certificated Accounting Technician (CAT) qualification. These awards begin at the equivalent to GCSE level and progress up to the equivalent of the first year of a Bachelor's degree. In comparison, the ACCA qualification begins at first year degree level and progresses to Master’s degree level.
You will receive a Diploma in Accounting and Business after completion of the Accountant in Business (FAB), Management Accounting (FMA) and Financial Accounting (FFA) exams and the Foundations in Professionalism module and be exempt from the Knowledge module if you choose to continue onto the full ACCA qualification.
Fundamental level
The Fundamental level is the entry route into the ACCA qualification and sub-divided into 2 modules – Knowledge and Skills. The number of days illustrated below is a rough guide. Exact dates can be found on your timetable.
The Knowledge module introduces students to the core areas of financial and management accounting:
| Paper |
Name |
Duration |
| F1 |
Accountant in Business |
8 day course |
| F2 |
Management Accounting |
9 day course |
| F3 |
Financial Accounting |
11 day course |
The Skills module covers the main technical areas that accountants are expected to know which comprise of law, performance management, taxation, financial reporting, auditing and financial management:
| Paper |
Name |
Duration |
| F4 |
Corporate and Business Law |
9 day course |
| F5 |
Performance Management |
10 day course |
| F6 |
Taxation |
11 day course |
| F7 |
Financial Reporting |
11 day course |
| F8 |
Audit and Assurance |
9 day course |
| F9 |
Financial Management |
10 day course |
Professional level
The Professional level is sub-divided into 2 modules – Essentials and Options. The number of days illustrated below is a rough guide. Exact dates can be found on your timetable.
The Essentials module builds upon the technical skills already acquired at the Fundamental levels and explores more advanced professional skills, techniques and values that are required and used by the expert accountant acting in a demanding professional role including advisory or consultancy responsibilities at a senior level.
| Paper |
Name |
Duration |
| P1 |
Governance, Risk and Ethics |
10 day course |
| P2 |
Corporate Reporting |
11 day course |
| P3 |
Business Analysis |
10 day course |
The Options module underpins and supported by their equivalent within the Skills module in the Fundamental level. These exams assess the more advanced and sophisticated techniques that a professional needs in order to specialise in these areas at work or to follow as a career pathway in an advisory or consultancy role.
You will need to study 2 papers from the below options.
| Paper |
Name |
Duration |
| P4 |
Advanced Financial Management |
10 day course |
| P5 |
Advanced Performance Management |
9 day course |
| P6 |
Advanced Taxation |
11 day course |
| P7 |
Advanced Audit and Assurance |
9 day course |
ACCA assessments
For International students sponsored by us for a Tier 4 visa we require students to sit 3 papers at a time to satisfy the visa requirement and recommend these are completed in the order of F1 to F3, F4 to F6, F7 to F9, P1 to P3 and then the 2 papers from the Options modules.
Students must also complete relevant practical experience over a minimum of 3 years and an online Professional Ethics module in order to qualify as a Chartered Certified Accountant with the ACCA qualification.
Fundamental level: Knowledge module
Students are assessed using computer-based testing with multiple choice questions. Each test typically lasts for 2 hours and they are available to be taken throughout the year.
Fundamental and Professional levels: Skills, Essential and Option modules
Students sitting exams for these levels will undertake written exams which take place in June and December at an ACCA venue.