ACCA OVERVIEW

To become an ACCA member, you have an exciting journey ahead: The ACCA Qualification. Work out where you start your journey and take a look at our Start Your Journey chart in the related document at the bottom of this page. 

This journey will take you through a combination of exams, ethics and experience. Which means you’ll enter the workplace ready to make a difference in today’s fast-paced business world.

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What are the course objectives?
  • Professionalism and ethics
  • Stakeholder relationship management
  • Strategy and innovation
  • Governance, risk and control
  • Leadership and management
CAN I APPLY TO STUDY THE ACCA QUALIFICATION?

Yes – if you meet the minimum entry requirements which is:

  • A Senior Schools Certificate 10 + 2/CBSE/ICSE
  • A pass in five subjects is required, including English and mathematics

You can also apply to study the ACCA Qualification if you hold equivalent qualifications, or a bachelor’s degree or master’s degree from a university.

To check if your qualifications meet our minimum entry requirements, please read the minimum entry criteria document on the exemptions enquiry database. Click on the link in the related links on the left-hand side of this page to visit the database.

WHAT IF YOU DON'T HAVE THE QUALIFICATIONS WE ASK FOR?
  • You can still join us – but you’ll start your ACCA journey at our Foundations in Accountancy level. This will give you the base you need to learn more – and you’ll get our Diploma in Accounting and Business when you pass. Then you can start your journey to gaining the ACCA Qualification.

    And because of what you’ll learn in your Diploma, you won’t have to take the first three exams – you’ll start at F4.

ACCA Syllabus

Knowledge Module

Paper F1, Accountant in Business 

To develop knowledge and understanding of the business environment and the influence this has on how organisations and accountants operate, and of the role of the accountant and other key business functions in contributing to an efficient, effective and ethical organisation, and to build knowledge and understanding of the basic principles of effective management.

Paper F2, Management Accounting

To develop knowledge and understanding of how to prepare and process basic cost and quantitative information to support management in planning and decision-making in a variety of business contexts.

Paper F3, Financial Accounting

To develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques, including the preparation of basic financial statements.

Skills Module

Paper F4, Corporate and Business Law

To develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary.

Paper F5, Performance Management 

To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control.

Paper F6, Taxation 

To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.

Paper F7, Financial Reporting 

To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups, and how to analyse and interpret those financial statements.

 

Paper F8, Audit and Assurance 

To develop knowledge and skills in the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

Paper F9, Financial Management 

To develop knowledge and skills expected of a financial manager – relating to issues affecting investment, financing, and dividend policy decisions.

Professional Level (5 papers)

Paper P1, Governance, Risk & Ethics

To apply relevant knowledge, skills, and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance, and the management of risk within an organisation – in the context of an overall ethical framework.

Paper P2, Corporate Reporting 

To apply knowledge, skills, and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

Paper P3, Business Analysis 

To apply relevant knowledge, skills, and exercise professional judgement in assessing strategic position, determining strategic choice, and implementing strategic action through business process and structural change, coordinating knowledge systems and information technology, and by managing quality processes, projects, and people.

Options Module (2 papers only)

Paper P4, Advanced Financial Management 

To apply relevant knowledge, skills, and exercise professional judgement as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation.

Paper P5, Advanced Performance Management 

To apply relevant knowledge, skills, and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.

Paper P6, Advanced Taxation 

To apply relevant knowledge, skills, and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.

Paper P7, Advanced Audit and Assurance 

To apply relevant knowledge, skills, and exercise professional judgement in analysing, evaluating, concluding and reporting on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

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