If you’re planning to pursue ACCA, understanding the ACCA course structure is the first step. With 13 exams divided into three levels, the course is designed to test not just your accounting knowledge but also your practical application, analytical thinking, and professional skills.
The Three Levels of ACCA Course Structure
1. Applied Knowledge
This is the entry level and focuses on building a strong foundation. It includes:
- Business and Technology (BT)
- Management Accounting (MA)
- Financial Accounting (FA)
These subjects help you understand the basics of business operations, management, and accounting principles.
2. Applied Skills
The second level deepens your technical knowledge and introduces core financial and accounting skills. Subjects include:
- Corporate and Business Law (LW)
- Performance Management (PM)
- Taxation (TX)
- Financial Reporting (FR)
- Audit and Assurance (AA)
- Financial Management (FM)
This stage tests how you apply knowledge to real-world business and finance situations.
3. Strategic Professional
The final stage focuses on leadership, decision-making, and professional judgment. It has two essential papers and two options you can choose:
Essentials (Compulsory):
- Strategic Business Leader (SBL)
- Strategic Business Reporting (SBR)
Options (Choose 2):
- Advanced Financial Management (AFM)
- Advanced Performance Management (APM)
- Advanced Taxation (ATX)
- Advanced Audit and Assurance (AAA)
Practical Experience Requirement (PER)
Along with passing exams, ACCA students must complete 36 months of practical work experience to qualify as a member. This ensures the knowledge from the ACCA course structure is applied in real-world roles.
Ethics and Professional Skills Module
This is another important part of the structure. It develops your ethical judgment and professional mindset, helping you stand out to employers.
Why Understanding the ACCA Course Structure Matters
Knowing the breakdown helps you:
- Plan your exams strategically.
- Manage your workload alongside studies or work.
- Identify exemptions if you have prior qualifications (like CA, CMA, or a degree in accounting/finance).
Final Thoughts
The ACCA course structure is comprehensive and globally recognized. From foundation knowledge to strategic decision-making, it prepares you to handle diverse roles in accounting, finance, and management. With the right planning and support from expert platforms like FinTram Global, you can navigate each level smoothly and achieve your ACCA qualification with confidence.
