ACCA Qualification

Click on the links below to find out more about what you need to complete to gain your qualification.

Exams
Professional Ethics module
Practical experience requirement

Exams

The ACCA exams are divided into two levels; Fundamentals and Professional.

The Fundamentals level is divided into two modules Knowledge and Skills.

The Knowledge module introduces you to the main areas of financial and management accounting. You will study the other technical accountancy areas after you study this. There are six subjects in the Skills module which cover the main technical areas that accountants are expected to know.

Fundamentals (nine papers in total)

The Professional level is divided into two modules; Essentials and Options. Both of the modules at Professional level have been set at the same ability level as a Masters degree.

This level builds on the technical knowledge you will already have. It will also explore more advanced professional skills, techniques and values. These are required at a senior level by accountants working in an advisory or consultancy role.

All students have to pass the three papers in the Essentials module. The Options module contains four papers, but you only need to complete two.

Professional (five papers in total)

Professional Ethics module

Professional ethics is at the heart of the ACCA Qualification.

Professional ethics is covered in 11 of the 16 exam papers. This includes all papers at Professional level and three of the Essential performance objectives. 

The Professional Ethics module underpins both your studies and your practical experience. The aim of the module is to introduce you to a range of ethical ideas.

You get access to the module when you become eligible to take Paper P1, Governance, Risk and Ethics. We recommend that you take the Professional Ethics module at around the same time as you take this paper. You must finish it before you can become a member and before you can finish your BSc degree.

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Practical experience requirement

A key part of the ACCA Qualification is getting relevant practical experience in the workplace. Our exams will give you the theory behind your knowledge of accountancy, but you also need to have the practical experience to support it. This experience, alongside your exams and ethical awareness, will mean you are fully prepared for a challenging career as a professional accountant.

The ACCA Qualification closely links practical experience to your studies. This means you can apply the knowledge you gain from the exams to your workplace. This also will show future employers that you have the right mix of knowledge and skills.

You should think about the practical experience you need to gain for the ACCA Qualification when looking for a job and choosing your employer.

You need to do three years' relevant work experience and achieve 13 of the performance objectives listed below. You will need to do all nine listed as 'Essentials' and four of those listed as 'Options'.

Performance objectives are part of the requirements you must meet for your practical experience. They set out a clear guide for the activities you should do and what you should achieve in the workplace. They outline the standards and expected result of your work. They also show the attitudes you are expected to have as a trainee accountant.