ACCA EXAM STRUCTURE AND PATTERN

Understanding the ACCA exam structure and pattern is essential for individuals aspiring to pursue a career in the accounting field. ACCA, the Association of Chartered Certified Accountants, offers a meticulously designed examination process aimed at equipping candidates with the necessary knowledge and skills required in today’s financial landscape. From foundational concepts to strategic proficiency, each level of the ACCA exams is structured to provide a comprehensive learning experience. Let’s get into it!

ACCA doesn’t have a single definite pattern for all of its exams. Broadly, the entire ACCA Exam Structure and Pattern are divided into different levels and modules, and the ACCA Course pattern varies within them.

ACCA Levels and Modules

ACCA Exams are primarily divided into two levels, Fundamentals and Professional Fundamentals level has a total of 9 papers/subjects, and they are divided into two modules: Knowledge and Skills. The Knowledge module has 3 papers and deals with the main areas of financial and management accounting. You will study the accountancy areas in greater detail after you have studied this. There are six subjects in the Skills module which cover the main technical areas that accountants are expected to know.

The Fundamentals level consists of a total of 9 papers/subjects, which are further divided into two modules: Knowledge and Skills.

Knowledge Module:

The Applied Knowledge exams offer students a comprehensive introduction to the world of finance, fostering essential understanding and techniques in accounting.

• F1 – Business and Technology (BT)
• F2 – Management Accounting (MA)
• F3 – Financial Accounting (FA)

Skills Module:

In the Skills Module the Applied Skills exams expand upon current knowledge and understanding, cultivating robust, versatile and practical finance skills essential for aspiring strategic professional accountants across various sectors and industries.

• F4 – Corporate and Business Law (LW)
• F5 – Performance Management (PM)
• F6 – Taxation (TX)
• F7 – Financial Reporting (FR)
• F8 – Audit and Assurance (AA)
• F9 – Financial Management (FM)

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The Professional level consists of two modules: Essentials and Options. Both modules are at the Professional level and have been set at the same ability level as a Master’s degree. This level builds upon the technical knowledge gained through the Fundamentals level. It also explores more advanced professional skills, techniques, and values required at a senior level by accountants working in advisory or consultancy roles.

Essentials:

• SBL – Strategic Business Leader
• SBR – Strategic Business Reporting

Options: (The Options module contains four papers, but you only need to complete two)

• Advanced Financial Management (AFM)
• Advanced Performance Management (APM)
• Advanced Taxation (ATX)
• Advanced Audit and Assurance (AAA)

Besides these two levels, there’s a professional ethics module which has to be cleared to become ACCA certified. This module is open once you have cleared Fundamentals level and entered the professional level.

ACCA Exam Pattern

Applied Knowledge Level

• All three papers are entirely multiple-choice questions (MCQ) based exams, with a passing threshold of 50%.

Applied Skills Level

• Corporate and Business Law is a 100% objective type questions (OTQ) based exam, requiring a minimum score of 50% to pass.
• The remaining five exams (Financial Management, Financial Reporting, Performance Management, Audit and Assurance, and Taxation) are composed of 60% OTQs and 40% subjective questions. A pass mark of 50% is necessary for each individual exam.

Strategic Professional Level

• All four papers (two mandatory and two optional) are entirely subjective exams, with a pass percentage of 50% per exam.

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Mastering the ACCA exam structure is very important for individuals seeking to establish themselves as competent professionals in this field of global accounting. With a systematic approach and dedication to sincere learning candidates can very easily approach all the levels of ACCA exams .

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• Comprehensive Study Tools:Equip yourself with a variety of study tools, including multiple-choice questions, task-based simulations, and study planners.
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