ACCA Exams List

Number of ACCA exams?

There are 14 ACCA exams in total, which include 13 papers spread across three levels, along with an ethics exam. If you're looking to specialize, you also have the chance to choose two elective papers in the final level to deepen your knowledge in specific areas. Below, we’ll walk you through the complete list of ACCA exams!

Also Explore: What is ACCA exam?

Different levels of ACCA

The ACCA qualification is organized into three main levels:

1. Applied Knowledge

2. Applied Skills

3. Strategic Professional

At each level, you’ll tackle several papers that you need to pass. Before you can become fully qualified, there’s also an ethics module to complete. ACCA recommends that you finish the Ethics and Professional Skills module before taking your Strategic Professional exams, but you can always choose to do it later if that works better for you.

Also read: ACCA Exam Syllabus

Detailed ACCA Exam List

Here’s a breakdown of the ACCA exams for each level, along with the knowledge areas you’ll study in the ACCA course.

Applied Knowledge exams

Applied Skills Exams

Here’s the information presented without a table format:

ACCA Exams (Levels 1 and 2)

• Corporate and Business Law (LW): This exam focuses on the legal framework affecting businesses, with a particular emphasis on corporate accounting aspects.

• Taxation (TX): In this paper, you'll build essential knowledge about the tax system for both businesses and individuals.

• Financial Reporting (FR): Here, you'll learn how to prepare, present, analyze, and interpret financial statements in line with relevant accounting standards.

ACCA Exams (Levels 3 and 4)

• Performance Management (PM): This exam teaches you to apply management accounting techniques to both quantitative and qualitative data, while revisiting key concepts like absorption and marginal costing.

• Financial Management (FM): You'll focus on the responsibilities of a financial manager and explore critical issues that influence investment and financing decisions.

• Audit and Assurance (AA): This paper develops the skills needed to conduct effective audit assurance engagements.

ACCA Strategic Professional Exams

• Strategic Business Reporting (SBR): This exam focuses on applying and assessing concepts, principles, and practices essential for preparing and interpreting corporate reports across various contexts.

• Strategic Business Leader (SBL): In this paper, you'll develop your leadership skills while aiding senior management, with an emphasis on the Ethics and Professional Skills module.

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Optional ACCA Exam Papers

• Advanced Audit and Assurance (UK & INT) (AAA): In this paper, you’ll get hands-on with the processes needed for audit and assurance engagements, including how to plan, control, and wrap things up. Pairing this with Strategic Business Reporting (SBR) will give you a solid foundation.

• Advanced Financial Management (AFM): This exam helps you understand what senior financial executives expect and how those expectations tie into managing an organization’s finances effectively.

• Advanced Performance Management (APM): Here, you’ll focus on evaluating business performance by applying strategic management accounting techniques, helping you gain practical skills that you can use in real-world scenarios.

• Advanced Taxation (ATX): In this paper, you’ll explore how major taxes impact individuals and organizations, while also keeping up with any recent changes in tax rules since your last study.

ACCA Ethics and Professional Skills Module (EPSM)

Before you dive into any of the Strategic Professional level exams, you'll need to complete the Ethics and Professional Skills Module (EPSM). This engaging module uses real-world business simulations to help you develop important professional skills, such as leadership, communication, and a strong sense of commercial awareness. It's a valuable step in your journey to becoming a well-rounded professional.