What this means

  • ACCA students and members gain deep understanding of all aspects of financial management.
  • ACCA Advanced Financial Management exam is the most progressive on the market.
  • The ACCA Qualification develops a solid grounding in this area as it is critical to business success.
  • Communicating the aspects of financial management back to the organisation is also important.

Developing the Financial Management competency

Explore the competency statements to discover how the ACCA Qualification develops this competency through a combination of exams, experience and ethics. Browse related jobs to find relevant finance roles and opportunities.

A. Links developments in global trade, markets, business practices and the economic environment to required improvements in the financial and risk management of an organisation.

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    A1. Provides insight into the impact of the economic global environment on financial management taking a holistic view in managing opportunities and risks, recommending appropriate solutions.

    A2. Enhances the organisation's financial strategy through understanding contemporary issues and developments in international trade and finance.

    A3. Understands financial models in the management of global debt and financial stability, recognising constraints in credit availability and risk exposure in the internal treasury function.

    A4. Is aware of how new and emerging digital technologies are increasing process automation in treasury-related functions and applies this knowledge to seek opportunities for innovation in financial management processes.
     

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Exams Syllabus Experience Ethics
Financial Management B1, B2, B3 PO11 a, b  
Strategic Business Leader C2    
Advanced Financial Management A5    

B. Advises on business asset valuations, capital projects and investments using appropriate analytical qualitative and quantitative techniques.

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    B1. Anticipates future needs by analysing the investment portfolio of an organisation.

    B2. Assesses the financial and strategic consequences of potential investment decisions and capital projects.

    B3. Applies principles of business and asset valuations to:

    • provide valuations 
    • assess valuation decisions.

    B4. Adopts a strategic approach in appraising merger and acquisition options by analysing:

    • financing sources
    • current developments
    • the impact on financial position and performance
    • impact on regulatory compliance.

    B5. Communicates and advises to the internal and/or external stakeholders on these strategies and initiatives relating to alternative corporate re-organisation strategies, change initiatives and projects.

    B6. Appraises:

    • large and complex investments
    • significant capital expenditures
    • other financing initiatives

     

     

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Exams Syllabus Experience Ethics
Financial Management D1, D2, D3, D4, E1, E2, E3, E4 PO9 (all)  
Advanced Financial Management B1, B2, B3, B4, B5, C2    

C.  Identifies, evaluates and advises on alternative sources of business finance and different ways of raising finance.

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    C1. Maintains required levels of short-term liquidity by:

    • analysing,
    • planning,
    • monitoring and;
    • sourcing multi-currency cash and working capital.


    C2. Manages working capital by implementing controls and safeguards. 

    C3. Identifies and evaluates alternative sources of business finance. Sources appropriate finance for a specific business need over an appropriate period. Considers new and innovative financing practices.

    C4. Evaluates decisions affecting cost of capital, capital structure and the distribution of profits to maximise shareholder value.

    C5. Presents information on financial strategy; investments and performance to manage potential conflicting internal and/or external stakeholders’ expectations.

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Exams Syllabus Experience Ethics
Financial Management C1, C2, C3, E1, E2, E3

PO10 b, c, d

PO9 (all)

 

D. Communicates and advises on the impact on financial decision-making on current developments in regulation, governance and ethics.

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    D1. Complies with the latest regulatory developments and requirements relating to the financial management activities of international financial institutions and regulatory bodies.

    D2. Assesses and co-ordinates the impact of financial management strategy and decisions in regulatory, governance and wider business compliance partnering with stakeholders across the organisation to achieve this.

    D3. Advises on ethical policy and practice in financial management.

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Exams Syllabus Experience Ethics
Strategic Business Leader B4 PO9 c, e  
Advanced Financial Management A1, A3    

E. Assesses and advises on appropriate strategies to manage business and organisational performance regarding  business and finance risk and effectively communicates the impact.

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    E1. Provides forecasts of key sources of risk to the organisation.
    These include global and emerging issues.

    E2. Assesses the exposure to financial risks including the likelihood and impact of risks to specific business activities.

    E3. Formulates a risk management strategy to help the organisation achieve short-term goals and long-term objectives.

    E4. Monitors and reviews the status of finance risks advising on how these risks should be managed by using treasury function instruments and techniques.

    E5. Applies innovative approaches to risk management. Supports integrated and standardised risk management processes throughout the organisation.

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Exams Syllabus Experience Ethics
Financial Management G1, G2, G3, G4 PO11 (all)  
Strategic Business Leader D1, D2    
Advanced Financial Management E1, E2, E3    

Related professional quotients

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Digital

Knowledge and understanding of Digital will ensure appropriate deployment of new and emerging technologies to increase financial management automation.

Technical skills and ethics

Technical and ethical knowledge will source business finance; track regulatory and governance impacts; and appraise capital projects and investments.

Vision

Vision will be deployed to understand and anticipate developments in economics, global trade and market and business practices.

Example jobs