The Strategic Professional level aims to provide the technical mastery, leadership skills and ethical mindset required so that students will be able to influence and contribute to strategic planning and business decisions, exercise professional judgement, communicate clearly and effectively, build trust and add value.
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The Strategic Professional level includes two Essential exams, a requirement to select one from a choice of five Options exams, and an Essential Employability Module. It is benchmarked at Level 7 on the Regulated Qualifications Framework and is recognised globally as being equivalent to a master’s degree. On completion of all these elements students will reach affiliate status or become ACCA members should they also have completed their 36-month Practical Experience Requirement.
Explore the syllabus for each exam and access specimen exams to see how they are structured and the types of questions you can expect to be assessed on. This will help you prepare effectively and understand the skills you’ll gain at this advanced level.
- S1 Business and Sustainability Reporting
- S2 Strategic Business Leader
- SAA Audit and Assurance Professional
- SCF Corporate Finance Professional
- SDS Data Science Professional
- SPI Performance and Insights Professional
- STA Taxation Advisory - UK
- Enterprise and Entrepreneurship Essential Employability Module
The Business and Sustainability Reporting syllabus will develop relevant technical skills, professional judgement and professional ethics in relation to reporting. This will include how to advise on the impact of an entity’s business transactions and business model in its financial statements and in its sustainability reporting, including the ability to critique and maximise the usefulness of the resulting information for its primary users.
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The Strategic Business Leader syllabus will develop the technical skills, advisory capabilities and professional judgement required of effective and ethical leaders in directing organisations, developing strategy and leading change.
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The Audit and Assurance Professional syllabus will develop the relevant technical skills, professional judgement, and professional ethics to advise on the nature, purpose and scope of assurance engagements.
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The Corporate Finance Professional syllabus will develop the relevant technical skills, advisory capabilities and professional judgement to assess complex strategic corporate finance issues and advise management on how to maximise the value of an organisation.
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The Data Science Professional syllabus will develop the relevant technical skills, digital capabilities and professional judgement to determine business problems, and design and evaluate data science solutions to offer data-driven insights for management, including the need for appropriate ethical practice, governance and regulation.
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The Performance and Insights Professional syllabus equips learners with the technical expertise, advisory skills, and professional judgment needed to assess how strategic management accounting, performance management, and performance optimisation drive organisational success and create value.
It also covers the importance of effective performance reporting for management insights and explores how technology and data analytics can be harnessed to support organisational development.
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The Taxation Advisory (UK) syllabus will develop the relevant technical skills, advisory capabilities, and professional judgement to provide tailored tax advice for a variety of complex personal and business contexts.
Variant exams will continue for Taxation, and the exam syllabus and specimens will be shared in due course.
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The Enterprise and Entrepreneurship module will explore leadership styles, qualities, and skills, ethical principles, and how sustainability is impacting business. It is essential that business leaders have the capabilities and ethical mindset to transition to a sustainable future. Accountants play a leading role in managing the intersection of environmental, social, and economic considerations and need expertise in ethics, sustainability, and leadership so that they are prepared to meet challenges across any sector and lead with integrity.
