The ACCA qualification is a comprehensive professional course designed to develop, Vital Knowledge (13 theory papers in 3 levels), Practical Skills (3 years’ work experience), and Professional Values (Ethics & Professional Skills Module). The entire curriculum of the ACCA is spread over 3 levels. The subject spread is as follows:

Fundamental Level Professional Level
A.      Knowledge Module A.      Essentials
1. Business & Technology 1.  Strategic Business Leader
2.  Management Accounting 2.  Strategic Business Reporting
3.  Financial Accounting
B.      Skills Module B.      Optional (any 2 / 4)
4.  Corporate & Business Law 4.  Advanced Financial Management
5.  Performance Management 5.  Advanced Performance Management
6.  Taxation 6.  Advanced Taxation
7.  Financial Reporting 7.  Advanced Audit & Assurance
8.  Audit & Assurance
9.  Financial Management

The subjects in the ACCA curriculum are highly interrelated to each other and each level helps you build towards the next level.  The Knowledge Level typically prepares you with ‘Knowledge & Comprehension’, the Skills Level prepares you for ‘Application & Analysis’ & the Professional Level prepares you for ‘Synthesis & Evaluation’.

To understand the interrelationships between various ACCA papers, do watch the video below:


Every ACCA pursuing student must also complete a mandatory self-online learning module on ‘Ethics & Professional Skills’.  It is recommended to take this up as you finish your Skills Level & enter the Professional Level.  To claim certification at any stage of your qualification, one should have completed this online module.  To learn more about the module please click here.

To claim membership, one must submit 3 years of relevant work experience which can be pursued before, while or after you complete the qualification. Detailed rules and regulations on the same are available on the ACCA Global Website, click here to read more on it.

To Take Your First Step Towards Becoming An ACCA Professional

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In a snapshot, the degrees awarded at each level are as follows:

On Completing Knowledge Level: Diploma in Accounting & Business

On Completing Skills Level:  Advanced Diploma in Accounting & Business

On Completing Professional Level: ACCA Affiliate

On Submitting 3 Years of PER (Practical Experience Requirement): ACCA Membership

To check all the exemptions you are eligible for

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Thus, the ACCA syllabus prepares you with the relevant 21st-century global knowledge & skills required to remain competitive in business. The key skills learned such as Finance, Business Leadership, Strategy, Performance Management, Global Reporting, Auditing, Taxation & so on, using a hands-on case study driven approach to prepare you for complex problem solving, strategic decision making & analysis.  Irrespective of wherever you are in your commerce learning journey (Undergraduate, Graduate, CA Inter, CA Qualified, MBA, etc.), you can enter the course (given that there are exemptions available at each stage)  & qualify as a globally certified professional.

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