ACCA Course Syllabus & Subjects 2025

The ACCA Syllabus is divided into two stages: Fundamentals and Professional exams. Each ACCA Subject gives you important knowledge and useful skills for a good job in money handling while also enabling career success in finance and accounting work.

Fundamentals Stage: This stage sets up your skill in accounting. It's the beginning for learning about money and taxes. You'll tackle three compulsory ACCA Subjects
 

• Business and Technology (BT): Looks at the world of technology and how it affects accounting and money stuff.
• Management Accounting (MA): Focuses on spending tracking, planning a budget and dealing with results.
• Financial Accounting (FA): Teaches the basic ideas of making financial papers and how to do it.

Professional Stage: This phase helps you learn more and strengthens your hands-on skills. You'll choose six ACCA Optional Subjects from a range of choices mentioned below:

• Corporate and Business Law (LW): Gives you important legal understanding about money deals and business actions.
• Taxation (TX): Moves through the complicated parts of tax rules and how they affect companies and people.
• Financial Reporting (FR): Concentrates on getting ready and checking financial documents based on global rules.
• Performance Management (PM): Learn how to measure and improve an organization's performance using methods.
• Financial Management (FM): Studies money choices and plans smart methods for using resources wisely and making wise investments.
• Audit and Assurance (AA): Looks at the rules and methods used when checking financial statements and giving sure services.

Keep in mind, the ACCA Syllabus changes often to match what the job needs want as they change. Always look at the real ACCA website to get new info and full details about how each test is divided. This will help you be ready for these exams in a better way.

Below is an example table outlining the highlights of ACCA (Association of Certified Chartered Accountants) course:

Here's a table outlining the ACCA (Association of Chartered Certified Accountants) Syllabus and Subjects:

ACCA offers four optional subjects at the Strategic Professional level that are designed to deepen your expertise in specialised areas:

1. Advanced Financial Management (AFM):

• Helps you understand the intricacies decision-making in financial management 
• Master techniques for investment appraisal, risk management, and corporate finance strategies.
• Ideal for those seeking roles in financial planning, treasury, or investment banking.

2. Advanced Performance Management (APM):

• Hone your skills in evaluating and enhancing organisational performance.
• Explore techniques for budgeting, forecasting, decision analysis, and performance reporting.
• Perfect for those aiming for careers in management consultancy, business analysis, or internal audit.

3. Advanced Taxation (ATX):

• Gain comprehensive knowledge of tax systems, legislation, and compliance.
• Navigate international tax complexities and advise on tax planning strategies.
• Suited for individuals targeting roles in tax advisory, compliance, or corporate tax departments.

4. Advanced Audit and Assurance (AAA):

• Develop a thorough understanding of auditing principles and practices.
• Apply specialist skills in risk assessment, internal control evaluation, and fraud detection.
• Ideal for those seeking careers in external audit, internal audit, or forensic accounting.

Choose your Optional Subjects wisely:

• Align with your career goals: Select subjects that complement your desired career path.
• Consider your strengths: Choose subjects that build upon your existing knowledge and expertise.
• Explore future prospects: Research industry trends and identify areas of high demand.
• Seek guidance: Consult with ACCA advisors or experienced professionals for tailored advice.

ACCA doesn't directly offer specialisations in the traditional sense, but you can tailor your qualification to focus on specific areas by choosing two optional subjects at the Strategic Professional level. These optional subjects provide advanced knowledge and skills in a particular field, giving you a competitive edge in that area.

Here are some popular "specialisations" you can achieve through your choice of optional subjects:

Finance:

• Corporate Finance: Choose Advanced Financial Management (AFM) to become an expert in investment appraisal, risk management, and financial strategy.
• Treasury: Combine AFM with Advanced Performance Management (APM) for expertise in budgeting, forecasting, and financial analysis.

Taxation:

• Tax Advisor: Master international tax complexities and planning strategies with Advanced Taxation (ATX).
• Tax Compliance: Choose ATX and Advanced Audit and Assurance (AAA) for a strong understanding of tax regulations and audit procedures.

Performance Management:

• Management Consultant: Combine APM with AAA for expertise in organisational performance evaluation and internal controls.
• Business Analyst: Choose APM and Financial Reporting (FR) for advanced skills in budgeting, forecasting, and financial reporting.

Other Specialised Areas:

• Forensic Accounting: Combine AAA with Corporate and Business Law (LW) for expertise in fraud investigation and legal aspects of financial crime.
• Public Sector Accounting: Choose FR and LW to specialise in the unique accounting and legal framework of government entities.

The ACCA (Association of Chartered Certified Accountants) qualification consists of 13 professional exams divided into 3 stages:

Stage 1: Applied Knowledge (3 exams)

• Business and Technology (BT): Covers information systems, data analysis, and technology's impact on business.
• Management Accounting (MA): Focuses on cost accounting, budgeting, and decision-making tools.
• Financial Accounting (FA): Introduces accounting principles, financial statements, and double-entry bookkeeping.

Stage 2: Applied Skills (6 exams)

• Corporate and Business Law (LW): Explores legal frameworks, contracts, business structures, and regulatory compliance.
• Taxation (TX): Covers personal and corporate tax, VAT, and international tax concepts.
• Financial Reporting (FR): Focuses on preparing financial statements according to international standards.
• Performance Management (PM): Explains performance measurement, budgeting, and cost control techniques.
• Financial Management (FM): Deals with investment appraisal, financing decisions, and risk management.
• Audit and Assurance (AA): Introduces auditing standards, risk assessment, and internal controls.

Stage 3: Strategic Professional (2 Core Subjects + 2 Optional Subjects)

• Core Subjects:
  • Strategic Business Leader (SBL): Develops strategic thinking, leadership skills, and ethical decision-making.
  • Strategic Business Reporting ( SBR): Focuses on advanced financial reporting, corporate governance, and sustainability.
• Optional Subjects (choose 2):
  • Advanced Financial Management (AFM): Deepens knowledge in investment appraisal, corporate finance, and financial modelling.
  • Advanced Audit and Assurance (AAA): Enhances skills in auditing complex entities, fraud detection, and forensic accounting.
  • Advanced Taxation (ATX): Provides in-depth understanding of international tax planning, transfer pricing, and tax strategies.
  • Advanced Performance Management (APM): Expands knowledge in advanced budgeting, strategic cost management, and performance improvement techniques.

ACCA Exam Quick Preparation Tips 

Are you taking an ACCA test with a time limit? Don't give in to panic just before the deadline. Instead, focus on what's most important and use your extra time wisely. You'll have a lot more success chances if you do this. Here's your professional's guide to maximising your exam performance under time constraints:

Targeted Revision: Analyse past examiner reports and official study guides; scrutinise the syllabus. Identify high-weightage topics, along with frequently tested areas: direct your revision efforts towards these crucial elements.

Divide and Conquer: Segment your remaining time into focused bursts; dedicate each burst to a specific topic or question type. This strategy ensures thorough coverage--preventing mental fatigue in the process.

Sharpen Your Recall: Engage in a "Flashcard Frenzy": Condense vital formulas, definitions, and critical points into succinct flashcards; consistently review them throughout your day--this will bolster your comprehension.

Master the Art of Mind Mapping: Through mind maps, you can create visual representations of intricate concepts and their interconnections. This technique not only enhances memory recall but also streamlines your navigation through exams--a truly efficient tool for academic success.

Practice Makes Progress: Immerse yourself in a Mock Exams Marathon: Engage with past exam papers and simulated tests. Set time limits to mirror the official exam environment; adhere strictly to its format. Analytically scrutinise your mistakes, pinpointing areas that demand further attention--therein lies the key for improved performance.

Active Recall: Engage actively with the content; don't just passively read. Summarise crucial points in your own words and expound on concepts as if you were explaining them to imaginary peers. Such an approach boosts both understanding and application--a key aspect of effective learning.

Mind and Body Optimization: Prioritise short power naps before and after intense study sessions for peak performance: Adequate sleep boosts cognitive function, enhances information retention--it is the key to optimal mental productivity.

Combat pre-exam anxiety with self-affirmations: Engage in positive self-talk; remind yourself of your past achievements—powerful tools that boost confidence. Visualise success, harnessing the potent force within you to bolster your sense of assurance.

Remember:

Prioritisation is key: Identify the most impactful activities and allocate your time accordingly.

Prioritise quality: Concentrate on cultivating profound understanding and implementing active learning, rather than just superficially skimming through copious amounts of material.

Maintain a composed and confident demeanour; trust in the thoroughness of your preparation - approach the exam with an unwaveringly positive mindset.

A condensed study period: a double-edged sword that challenges and presents opportunities-chiefly, an arena to display your resourcefulness and adaptability. By deploying targeted strategies, maintaining unwavering positivity; last-minute preparation can metamorphose into a potent springboard for success.

Indeed, you absolutely can pursue the ACCA course through distance mode; this option proves popular among numerous students wishing to adapt their studies around work or personal commitments.

Here are some of the benefits of studying ACCA distance mode:

You possess the freedom to study at your preferred pace and schedule, regardless of geographical location. This arrangement proves particularly advantageous for individuals with demanding work or personal commitments.

Distance learning often proves more cost-effective than its traditional classroom-based counterparts; this advantage primarily stems from the absence of travel and accommodation expenses that you would otherwise bear.
A wide range of resources is available from numerous high-quality distance learning providers that offer ACCA courses; these esteemed institutions typically equip students with an array – including but not limited to – online lectures, study guides and practice exams: indeed, everything necessary for a comprehensive educational experience.

Most distance learning providers extend support to their students, providing them with a range of resources: online forums; email assistance – and often live chat as well.

Your learning style and preferences determine the selection of "best" ACCA books; however, here is a list of highly-rated resources for each exam stage:

Stage 1: Applied Knowledge:

Kaplan ACCA Study Texts: Comprehensive and clear explanations with plenty of practice questions.

BPP Learning ACCA Study Guides: Concise and to-the-point, ideal for revision and last-minute cramming.

ACCA Free Lectures by Open Tuition: These online tutorials present a fresh perspective for comprehending crucial concepts.

Stage 2: Applied Skills:

Kaplan ACCA Revision Kits: Structured revision plans with practice questions and mock exams.

The BPP Learning ACCA Practice & Revision Kits offer: extensive question banks; these provide detailed solutions—ideal for in-depth practice.

Get Through Guides for ACCA: Compact and exam-focused guides with essential tips and mnemonics.

Stage 3: Strategic Professional:

The ACCA Official Study Guides stand as the epitome of authoritative information: they are directly aligned with the syllabus.

Becker Professional ACCA Review Courses offer intensive, premium options: these encompass comprehensive materials and conduct live online classes.

Zell Education ACCA Masterclasses: High-quality video lectures delivered by experienced ACCA tutors (online format).

Bonus Tips:

Consider supplementing with past exam papers and mock exams from various providers.

Engage in the use of online forums and communities: through these platforms, foster connections with other ACCA students; actively exchange study tips--a valuable resource for enhancing your academic pursuits.

Don't forget to take practice tests under timed conditions to build exam stamina.

Invest in revision flashcards or apps to reinforce key concepts on the go.

The ACCA course structure is divided between three levels and is as follows:

The ACCA qualification unfolds in three distinct stages, each building upon the previous one:

Level 1: Applied Knowledge (3 exams)

• Business and Technology (BT): Mastering information systems, data analysis, and technology's impact on business.
• Management Accounting (MA): Conquering cost accounting, budgeting, and decision-making tools.
• Financial Accounting (FA): Unveiling accounting principles, financial statements, and double-entry bookkeeping.

Level 2: Applied Skills (6 exams)

• Corporate and Business Law (LW): Navigating legal frameworks, contracts, business structures, and regulatory compliance.
• Taxation (TX): Demystifying personal and corporate tax, VAT, and international tax concepts.
• Financial Reporting (FR): Crafting financial statements according to international standards.
• Performance Management (PM): Mastering performance measurement, budgeting, and cost control techniques.
• Financial Management (FM): Taking charge of investment appraisal, financing decisions, and risk management.
• Audit and Assurance (AA): Embracing auditing standards, risk assessment, and internal controls.

Level 3: Strategic Professional (2 Core + 2 Optional)

• Core Subjects:
  • Strategic Business Leader (SBL): Developing strategic thinking, leadership skills, and ethical decision-making.
  • Strategic Business Reporting (SBR): Mastering advanced financial reporting, corporate governance, and sustainability.
• Optional Subjects (choose 2):
  • Advanced Financial Management (AFM): Deepening knowledge in investment appraisal, corporate finance, and financial modelling.
  • Advanced Audit and Assurance (AAA): Enhancing skills in auditing complex entities, fraud detection, and forensic accounting.
  • Advanced Taxation (ATX): Gaining in-depth understanding of international tax planning, transfer pricing, and tax strategies.
  • Advanced Performance Management (APM): Expanding knowledge in advanced budgeting, strategic cost management, and performance improvement techniques.

Additional Course Elements:

• Ethics and Professional Skills module: Building a strong ethical foundation for your professional career.
• Practical Experience Requirement: Gaining real-world experience through relevant work placements.