From September 2015 we relaxed the progression rules at the Professional level, to provide additional flexibility for students reaching this level. This means that students are now able to take exams within the Essential (P1-P3) and Option (P4-P7) modules in any order.
We still have progression rules in place at the Fundamentals level (F1-F9) of the exams. These rules are in place to guide students on an appropriate path through the ACCA Qualification. Ultimately they help students progress through our exams, as they ensure that students build on their learning and are taking the most appropriate exams based on where they are on their student journey.
For example the rule ensures that a student with no prior technical accountancy knowledge attempts our Professional level exams, which explore more advanced skills, techniques and values.
Visit our progression rules page for more information on these rules.