As an AAT member who has completed up to and including level 4, the ACCA Qualification is your next step to becoming a chartered certified accountant.

The ACCA Qualifications consists of four elements:

1. Exemptions
2. Exams
3. Ethics
4. Experience



(Nine papers in total - three exemptions for AAT technicians)

After you have completed the AAT Qualification up to and including level 4, you will be exempt from the three Knowledge papers F1 to F3 of the Fundamentals module as shown in the qualifications table below.

For more information on exemptions, visit



Knowledge exemption for AAT technicians
F1Accountant in Business
F2Management Accounting
F3Financial Accounting


F4Corporate and Business Law
F5Performance Management
F7Financial Reporting
F8Audit and Assurance
F9Financial Management


(Five papers in total)

The Professional level is divided into two modules :

  • Essentials
  • Options

This level builds on the technical knowledge you already have. It will also explore more advanced professional skills, techniques and values.

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.



P1Governance, Risk and Ethics 
P2Corporate Reporting 
P3Business Analysis 


(Two to be completed)

P4Advanced Financial Management 
P5Advanced Performance Management 
P6Advanced Taxation 
P7Advanced Audit and Assurance 

Professional Ethics module

Similar to AAT, professional ethics is at the heart of the ACCA Qualification. The Professional Ethics module underpins both your studies and your practical experience.

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.


As AAT technicians, any relevant work experience obtained before registering with ACCA can count towards your Practical Experience Requirements (PER). This means any experience you have gained while studying with AAT is included and will help you on your way to becoming an ACCA member. You need to have three years' relevant work experience.

Recording your PER

To help you record your PER, you will have access to an online tool called My Experience which you will update and need to keep as you gain more experience.

For more details about PER and My Experience, download our PER guide or find the answers to commonly asked questions on PER FAQs

Engaging in public practice

ACCA students are not permitted to engage in public practice or to be partners/directors of accountancy firms. This is the case even if you hold a practising certificate from AAT. For more information, see our rules and regulations for students

Last updated: 15 Apr 2016

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