ACCA Syllabus: The Full Qualification
ConferenzaACCA is a single, globally recognised accountancy qualification built in three exam levels, with an ethics module and real work experience running alongside. Here is the whole route at a glance - what each level covers, and how the pieces fit together into a professional membership.
1The three exam levels
Foundations, then technical skill, then strategy - each level builds on the last.
1
Applied Knowledge
The entry level - three exams that teach the language of business and accounting: Business and Technology (BT), Management Accounting (MA) and Financial Accounting (FA). This is where the whole qualification is grounded.
★ Start here · the foundations2
Applied Skills
The technical core - six exams: Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA) and Financial Management (FM). Foundations turn into professional competence here.
3
Strategic Professional
The final level - two Essentials that everyone takes, Strategic Business Leader (SBL) and Strategic Business Reporting (SBR), plus two Options you choose from AFM, APM, ATX and AAA. Technical skill becomes leadership and judgement.
2Beyond the exams
ACCA membership is exams plus ethics plus experience - all three are required.
Ethics and Professional Skills module
An online module that builds the ethical judgement and professional skills employers expect. Most students complete it around the Strategic Professional level. It is a requirement, not an optional extra.
Practical Experience Requirement
Relevant, supervised work experience, logged against performance objectives and signed off by a workplace mentor. You can build it before, during or after the exams. Confirm the current PER rules on the official ACCA website.
3Exemptions and where to start
Prior study can shorten the route - check before you book anything.
Check your exemptions first
A relevant degree or prior qualification may exempt you from some earlier exams. Use ACCA's official exemptions calculator on accaglobal.com before you plan.
Move up the levels in order
You progress Knowledge, then Skills, then Strategic Professional. There is flexibility in the order within a level, but the levels themselves are sequential.
Assuming you must sit all 13
Thirteen exams is the full qualification, but exemptions often reduce how many you actually sit. Never assume - confirm your own count on accaglobal.com.
Leaving EPSM and PER to the end
Both are membership requirements alongside the exams. Build them steadily so they never become the thing standing between you and qualifying.
4How the journey flows
A typical path from first exam to full membership.
- 1
Enter at your right level
- Start at Applied Knowledge, or higher if exemptions apply.
- Checkpoint: run the exemptions calculator on accaglobal.com first.
- 2
Work through Applied Skills
- The six technical papers - the biggest block of the route.
- Checkpoint: keep Taxation and Law on the correct jurisdiction variant.
- 3
Complete EPSM around Strategic Professional
- The ethics module sits naturally with the strategic level.
- 4
Finish at Strategic Professional
- Two Essentials (SBL, SBR) plus your two chosen Options.
- 5
Log your PER throughout
- Checkpoint: record experience and objectives as you go - do not backfill at the end.
Tap to reveal.
How many exam levels does ACCA have?Reveal
Three - Applied Knowledge, Applied Skills and Strategic Professional - plus the EPSM ethics module and the PER work experience running alongside.
Do you always sit all 13 exams?Reveal
Not necessarily. Exemptions based on prior study may reduce the number you sit. Check ACCA's exemptions calculator on accaglobal.com for your own count.
Are EPSM and PER optional?Reveal
No. Both are required to qualify as an ACCA member, alongside passing the exams - so build them in from the start.
Written by the Conferenza Study Desk to help learners - a friendly overview, not the official document. ACCA levels, exam structure, exemptions, the EPSM and PER requirements and dates can change; always confirm the current syllabus and rules on the official ACCA website (accaglobal.com).
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