ACCA pass percentage:  About the organisation: Founded in 1904, the Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA or FCCA). From June 2016, ACCA recorded that it has 188,000 members and 480,000 students in 178 countries. ACCA’s headquarters are in London with principal administrative office in Glasgow. ACCA works through a network of 100 offices and centres and more than 7,100 Approved Employers worldwide, who provide employee development.

The term ‘Chartered’ in ACCA qualification refers to the Royal Charter granted in 1974.

ACCA pass percentage

Chartered Certified Accountant is a legally protected term. Individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and if they carry out public practice engagements, must comply with additional regulations such as holding a practising certificate, carrying liability insurance and submitting to inspections.

The Association of Authorised Public Accountants (AAPA), one of the British professional bodies for public accountants, has been a subsidiary of ACCA since 1996.

ACCA pass percentage

ACCA works in the public interest, assuring that its members are appropriately regulated. It promotes principles-based regulation. ACCA actively seeks to enhance the value of accounting in society through international research. It takes progressive stances on global issues to ensure accountancy as a profession continues to grow in reputation and influence.

ACCA pass percentage

MAIN CAPABILITIES

On successful completion of this paper, candidates should be able to:

A) Understand the purpose and types of businesses and how they interact with key stakeholders and the external environment.

B) Understand business organisation structure, functions and the role of corporate governance.

C) Recognise the function of accountancy and audit in communicating, reporting and assuring financial information and in effective financial control and compliance.

D) Recognise the principles of authority and leadership and how teams and individuals are recruited, managed, motivated and developed.

E) Understand the importance of personal effectiveness as the basis for effective team and organisational behaviour. F Recognise that all aspects of business and finance should be conducted in a manner which complies with and is in the spirit of accepted professional ethics and professional values.

ACCA pass percentage 

DETAILED SYLLABUS

A)The business organisation, its stakeholders and the external environment

1. The purpose and types of business organisation

2. Stakeholders in business organisations

3. Political and legal factors affecting business

4. Macroeconomic factors

5. Micro economic factors

6. Social and demographic factors

7. Technological factors

8. Environmental factors

9. Competitive factors

B) Business organisational structure, functions and governance

1. The formal and informal business organisation

2. Business organisational structure and design

3. Organisational culture in business

4. Committees in business organisations

5. Governance and social responsibility in business

C)  Accounting and reporting systems, controls and compliance

1. The relationship between accounting and other business functions

2. Accounting and finance functions within business organisations

3. Principles of law and regulation governing accounting and auditing

4. The sources and purpose of internal and external financial information, provided by business

5. Financial systems, procedures and related IT applications

6. Internal controls, authorisation, security of data and compliance within business

7. Fraud and fraudulent behaviour and their prevention in business, including money laundering.

D)  Leading and managing individuals and teams

1. Leadership, management and supervision

2. Recruitment and selection of employees

3. Individual and group behaviour in business organisations

4. Team formation, development and management

5. Motivating individuals and groups

6. Learning and training at work

7. Review and appraisal of individual performance.

E) Personal effectiveness and communication

1. Personal effectiveness techniques

2. Consequences of ineffectiveness at work

3. Competence frameworks and personal

4. Sources of conflicts and techniques for conflict resolution and referral

5. Communicating in business.

F) Professional ethics in accounting and business

1. Fundamental principles of ethical behaviour

2. The role of regulatory and professional bodies in promoting ethical and professional standards in the accountancy profession

3. Corporate codes of ethics

4. Ethical conflicts and dilemmas.

FOR OTHER HELP REFER BELOW

ACCA pass percentage: PRACTICE TESTS

To support you practising questions for your exams, ACCA has created practice tests, available for all computer-based exams. Practice tests replicate the live exam, providing you with a great exam experience. They also provide you with personalised feedback on your performance, enabling you to identify your strengths and weaknesses across syllabus areas before you take your actual exam.

Practice tests can be purchased and accessed via myACCA. You can buy individual tests or a set of three.

Find out more about practice tests

ACCA pass percentage