The global body for professional accountants

In this section you will find all the resources you need to complete the exams, experience and ethics elements of the ACCA Qualification. You can navigate to these resources by exam paper, or by subject area.


The exams are divided into two levels – Fundamentals and Professional. The Fundamentals introduce you to both financial and management accounting techniques and cover the main technical areas that all accountants are expected to master. At the Professional level you build on that knowledge and explore advanced skills and techniques.

Fundamentals Knowledge

Fundamentals Skills

Professional Essentials

Professional Options (two to be completed)


To qualify as an ACCA member you must complete three years’ relevant work experience, achieving 13 of a list of 20 performance objectives. The performance objectives link to the exams so that what you learn relates directly to the workplace. Each performance objective sets out a clear guide of activities for you to do in the workplace and they need to be signed off by your workplace mentor.

Learn more about the experience requirement


ACCA members are not just good accountants, but also accountants that are good. That is why ethics is at the heart of the ACCA Qualification, embedded in the exams, experience and through the completion of an online professional ethics module

Diplomas and Oxford Brookes BSc Degree

There is a range of qualifications you can achieve along the way as you progress towards ACCA membership. Find out more about Diplomas and the Oxford Brookes BSc degree

Last updated: 20 Feb 2015