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Details about ACCA Professional level qualification

ACCA Professional level qualification

ACCA Professional level qualification: The ACCA Qualification is very flexible. You choose how you study, how often you sit exams and where you do your work experience.

We offer a number of options. You can study by yourself or join classes with one of our approved learning providers. Find your nearest provider here.

You can choose from:

  • Full-time courses
  • Part-time/weekend courses
  • Distance learning
  • Online learning via ACCA-X – our learning platform
  • Revision courses.


As part of our flexible approach to study, many of our exams are computer based. You can sit these at any of our licensed centres.

We have two types of computer-based exams (CBEs):

  • on-demand CBEs – you can sit these exams at any time of the year. Learn more.
  • session CBEs – you can sit these exams in one of our four exam sessions each year. Learn more.

See a list of our current exam dates.


As one of our students, you’ll get 24-hour support from our ACCA Connect team. You’ll also have access to fantastic resources:

  • Student Accountant digital magazine
  • syllabuses and study guides
  • past exam papers
  • our Facebook page – so you can chat to other students
  • events
  • help with finding and recording work experience.


The exams are divided into two levels – Fundamentals and Professional.

The Fundamentals introduce you to both financial and management accounting techniques and cover the main technical areas that all accountants are expected to master.

At the Professional level you build on that knowledge and explore advanced skills and techniques.

ACCA Professional level qualification: FUNDAMENTALS LEVEL

The Fundamentals exams are divided into two modules: Knowledge and Skills.

Fundamentals Knowledge

  • F1 Accountant in Business
  • F2 Management Accounting
  • F3 Financial Accounting

Fundamentals Skills

  • F4 Corporate and Business Law
  • F5 Performance Management
  • F6 Taxation
  • F7 Financial Reporting
  • F8 Audit and Assurance
  • F9 Financial Management

ACCA Professional level qualification: PROFESSIONAL LEVEL

The Professional level is divided into two modules; Essentials and Options.

You must complete all three Essentials exams and choose two of the Options.

Professional Options (two to be completed)

  • P4 Advanced Financial Management
  • P5 Advanced Performance Management
  • P6 Advanced Taxation
  • P7 Advanced Audit and Assurance

Professional Essentials

  • P1 Governance, Risk and Ethics
  • P2 Corporate Reporting
  • P3 Business Analysis

Further information about the Options exams is available:

  • Learn more about the Options exams

ACCA Professional level qualification: ADDITIONAL REQUIREMENTS


To qualify as an ACCA member you must complete 36 months’ relevant work experience and achieve 9 performance objectives. The performance objectives link to the exams so that what you learn relates directly to the workplace. Your time in a relevant role and performance objectives need to be signed off by your practical experience supervisor.

  • Learn more about the experience requirement


ACCA members are not just good accountants, but also accountants that are good. That is why ethics is at the heart of the ACCA Qualification, embedded in the exams, experience and through the completion of an online professional ethics module.

  • Find out more about the Professional Ethics module

ACCA Professional level qualification: PROFESSIONAL LEVEL REDESIGN

The qualification is changing in September 2018. Find out what ACCA Qualification – the future will look like.

ACCA foundation level qualification: Chartered Certified Accountant (ACCA

Chartered Certified Accountant is the professional body’s main qualification. Following completion of up to 14 professional examinations, three years of supervised, relevant accountancy experience and a professional ethics module, it enables an individual to become a Chartered Certified Accountant. The ACCA professional examinations are offered worldwide four times yearly, in March, June, September and December as paper-based exams. Computer-based exams are also offered for the first four exams (F1, F2, F3 & F4) which are available to take at ACCA licensed exam centres throughout the year. A Bachelor of Science (Honours) degree in Applied Accounting (after completing the Fundamentals level of the exams, the professional ethics module and submitting a Research and Analysis project), is offered in association with Oxford Brookes University.

The syllabus comprises 14 examinations, although some exemptions are available. The qualification is structured in two parts. The Fundamentals level consists of 9 examinations: F1 Accountant in Business, F2 Management Accounting, F3 Financial Accounting, F4 Corporate and Business Law, F5 Performance Management, F6 Taxation, F7 Financial Reporting, F8 Audit and Assurance, and F9 Financial Management.

The Professional level involves 5 examinations. Within the Professional level three papers are compulsory: P1 Governance, Risk and Ethics; P2 Corporate Reporting; and P3 Business Analysis. Two of the following four options papers must also be completed: P4 Advanced Financial Management, P5 Advanced Performance Management, P6 Advanced Taxation and P7 Advanced Audit and Assurance.

ACCA foundation level qualification

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