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The future ACCA Qualification

Expertise level exam resources

The Expertise level of the ACCA Qualification has been developed to provide students with the strong, broad and practical knowledge and skills required of professional accountants in any sector or industry.

The Expertise Level aims to provide technical expertise in all aspects of accounting and finance within an organisation, so that students will be able to contribute to longer term business plans and strategic objectives, and both implement and manage the processes, systems and operations which are essential for organisational success.

Explore Expertise level exam resources

The Expertise Level includes five exams and one Essential Employability Module.  The Expertise level is benchmarked at Level 6 on the Regulated Qualifications Framework and is recognised globally as being aligned to the level of a bachelors degree.

Below you can explore the syllabus for each exam, along with specimen exams that show how they are structured, assessed, and the types of questions to expect.

The Taxation UK syllabus will develop technical knowledge and skills relating to the UK tax system as it is applicable to individuals, single companies, and groups of companies. 

Variant exam will continue for Taxation and exam syllabus and specimens will be shared in due course.

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The Financial Reporting syllabus will develop the application of technical knowledge and skills in the use of IFRS Accounting Standards, accounting principles, and relevant frameworks in the preparation of financial statements of entities, including groups, and in turn - how to analyse and interpret those financial statements.

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The Audit, Risk and Control syllabus will develop the technical knowledge and skills in the audit process from planning an audit and assessing audit risks, including those relating to the entity’s system of internal control, to performing substantive procedures to obtain evidence, through to completion and reporting.

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The Finance and Investment syllabus will develop the technical knowledge and skills required to analyse and assess an organisation’s investment, financing and dividend policy decisions.  

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The Performance with Data Analysis syllabus will develop the technical knowledge and skills in the use of management accounting techniques to support an organisation in relation to costing, decision making, planning and control, and performance management. 

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We know that technology is transforming the business landscape and being harnessed to drive business innovation and success. Accountants need to have expertise in finance, business operations and technology, so they are prepared for the challenges they may encounter across any sector and are able to use technology to drive innovative change and improve value creation and competitiveness.

The Digital Tech and Innovation Essential Employability Module has been designed for students to learn about how technology is impacting and advancing business, to explore and apply emerging technologies and contemporary business practices, and to develop fundamental practical skills in data science.

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