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Tìm hiểu nội dung chương trình ACCA (ACCA Syllabus and Papers – ACCA Learning)

Tìm hiểu nội dung chương trình ACCA (ACCA Syllabus and Papers – ACCA Learning)
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ACCA Syllabus and Papers – ACCA Learning

The ACCA syllabus consists of 14 papers divided into four levels:

  • Knowledge – 3 papers
  • Skills – 6 papers
  • Essentials – 3 papers
  • Options – 2 papers from 4


This module, which includes papers F1 to F3, is the starting point on your way to achieving your ACCA qualification. Once you’ve passed all 3 papers, you can continue on to the ACCA Skills module.

F1           AB          Accountant in Business

F2           MA         Management Accounting

F3           FA          Financial Accounting



Comprising modules F4 to F9, this module examines the principle technical subjects that you’re expected to have an advanced understanding of. These subjects include law, taxation, auditing and financial management, financial reporting and performance management. You will develop knowledge and skills in these subject areas, reaching a level of knowledge equivalent to a Bachelor’s degree

F4           CL          Corporate and Business Law

F5           PM         Performance Management

F6           TX          Taxation

F7           FR          Financial Reporting

F8           AA          Audit & Assurance

F9           FM          Financial Management



This module is called Essentials as it will provide you with the specialised skills and techniques required to become an expert accountant, either in a consultancy or high-level advisory role. Each of the 3 ACCA papers is assessed with a 3-hour paper-based exam.

P1           GR&E    Governance, Risk and Ethics

P2           CR          Corporate Reporting (UK or International)

P3           BA          Business Analysis







Choose any 2 from 4

This module requires you to select 2 ACCA papers to study from a choice of 4, allowing you to tailor your programme to suit your requirements, interests and career aspirations. 3-hour, paper-based exams will test your knowledge of each paper.

P4           AFM       Advanced Financial Management

P5           APM       Advanced Performance Management

P6           ATX        Advanced Taxation

P7           AAA        Advanced Audit & Assurance (UK or International)

Exam Regulations

  • All modules must be sat in order
  • Maximum of four papers to be taken in one sitting
  • Papers within a module may be sat in any order but ACCA recommends that they should be sat in numerical order
  • Papers from a variety of levels may be sat at any one time. i.e. Knowledge and Skills or Skills and Essentials
  • The three Essentials ACCA papers do not have to be sat together
  • Students have 10 years to pass all the examinations. From early 2016 students will have 7 years to pass the exams at Professional level (P1, P2 and P3 and two of the options paper P4-P7). The 7 year time limit starts when a student passes their first Professional level exam.
  • The pass mark for all examinations is 50%
  • In addition to the above 14 papers, students are required to study and sit an on-line module in Professional ethics. It is recommended that this is studied at the same time as P1
  • Practical experience required

Source: ACCA in June 2017




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