If you ever want to work in accounting or finance, one of the most popular certifications is from the Association of Chartered Certified Accountants, the ACCA. It is internationally recognized and respected and has plenty of options, but it may be challenging to understand the ACCA syllabus. The ACCA syllabus and study guide are for use by those who will assist in planning the study, but also to give all-around information on what could be assessed in any examination session.
ACCA Syllabus 2025
If you have sat an exam previously and are now preparing under the 2025 syllabus, look at this ACCA syllabus PDF to check for any syllabus changes, understand more about what they are, and access useful resources. Candidates should go through the ACCA course structure to ensure they are well-versed in what the ACCA course is all about.
The ACCA qualification is structured into three stages, each with its own set of exams designed to equip candidates with the necessary skills and knowledge for a career in accounting and finance.
- Applied Knowledge Stage: The three exams under this base stage are BT, Management Accounting (MA), and Financial Accounting (FA). These examinees develop fundamental knowledge in these exams, primarily business operations, financial reporting, and the management accounting role in decision-making.
- Applied Skills Stage: It covers six exams i.e. Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA) and Financial Management (FM). These focus upon the skills or competencies accumulated during the Applied Knowledge Stage to provide an additional level of analysis on issues surrounding taxation, corporate law, audit, and reporting in financial issues.
- Strategic Professional Level: This is the final stage. It requires any candidate to sit for not less than two major exams, including Strategic Business Leader (SBL) and Strategic Business Reporting (SBR). These examine strategic business decisions to be made at a senior level and financial reporting. There are four optional exams: Advanced Financial Management (AFM), Advanced Performance Management (APM), Advanced Taxation (ATX), and Advanced Audit and Assurance (AAA).
Other than passing those examinations, a student is supposed to complete the module of ACCA ethics and Professional Skills. In some cases, a candidate will be eligible for exemptions on specific exams according to their pre-existing qualifications; such information is accessible from ACCA.
ACCA Applied Knowledge Level Syllabus
The Applied Knowledge level is the starting point. It provides the groundwork by explaining fundamental ideas in accounting and business. Consider it the foundation for all of your future knowledge.
Paper 1 – Business and Technology
This paper provides a general overview of the core principles of successful management, outlining the contemporary business environment and how that influences the working of accountants and organizations. It explains how accountants assume an essential position in this context and how they can create an efficient and ethical organization. By examining the relationship between business practices and accounting operations, the paper has taken a standpoint that emphasizes ethical decision-making and good management for the success of organizations.
Paper 2 – Management Accounting
This paper will equip you with the preparation and processing of elementary quantitative data, with the ultimate goal of supporting management decision-making processes through various functions.
Paper 3 – Financial Accounting
You will acquire knowledge of the underpinning concepts, fundamental principles, and procedures of financial accounting and technical skills in double-entry techniques concerning preparing and analysing an entity’s basic financial statements.
| Papers | Topics | Subtopics |
| Business and Technology (BT) | How businesses run? | Various business forms |
| Management responsibilities | ||
| The value of innovation and change | ||
| Technology impact on business | ||
| Management Accounting (MA) | Fundamentals of management accounting | Planning processes |
| Controlling processes | ||
| Decision-making processes | ||
| Financial Accounting (FA) | Principles of financial accounting | Preparation of financial statements |
| Interpretation of financial statements |
ACCA Applied Skill Level Syllabus
Once you have mastered the principles, you will progress to the Applied Skills level. This stage expands on the knowledge learned at the Applied Knowledge level while introducing more complex topics.
Paper 4 – Corporate and Business Law
This paper deepens your knowledge of the broader legal context and covers specific legal matters dealing with business, while pointing out those situations when specialist legal advice must be sought.
Paper 5 – Performance Management
This paper aims at developing your skills in management accounting techniques. It equips you with the application of this knowledge to both qualitative and quantitative data in planning, decision-making, and performance evaluation.
Paper 6 – Taxation
This paper helps understand the tax system of business and how it impacts individuals, companies, and business groups. The paper exhausts the prime taxation features and their impact on business performance and conduct.
Paper 7 – Financial Reporting
This paper will help enhance your knowledge and understanding of standards in accounting with financial reporting. You will, therefore, follow the theoretical aspect of preparing and presenting financial statements, particularly analysis and interpretation.
Paper 8 – Audit and Assurance
The paper presents the knowledge and the competencies applied by financial managers concerning financing, investment, and dividend policy decisions.
| Subject | Paper | Topic |
| Corporate and Business Law (LW) | Legal framework within which businesses operate | Contract law |
| Employment law | ||
| Company law | ||
| Performance Management (PM) | Advanced management accounting techniques | Performance measurement |
| Performance evaluation | ||
| Performance improvement | ||
| Taxation (TX) | Principles of taxation | Personal tax |
| Corporate tax | ||
| Tax planning | ||
| Financial Reporting (FR) | Understanding financial accounting and reporting standards | Preparation of financial statements |
| Interpretation of financial statements | ||
| Audit and Assurance (AA) | Principles and practices of auditing | Audit process |
| Internal controls | ||
| Professional ethics | ||
| Financial Management (FM) | Management of financial resources | Investment decisions |
| Financing decisions | ||
| Dividend decisions |
ACCA Strategic Professional Level Syllabus
The third level of the ACCA Syllabus is Strategic Professional. This focuses on advanced professional skills, strategic thinking, and leadership capacity.
| Subject | Paper | Topic |
| Essentials (Compulsory Subjects) | Strategic Business Leader (SBL) | Strategic management |
| Leadership skills | ||
| Analysis of complex business situations | ||
| Strategic Business Reporting (SBR) | Financial reporting standards | |
| Business analysis | ||
| Options (Choose Two) | Advanced Financial Management (AFM) | Advanced financial management strategies |
| Risk management | ||
| Mergers and acquisitions | ||
| Corporate restructuring | ||
| Advanced Performance Management (APM) | Strategic planning | |
| Performance control | ||
| Decision-making processes | ||
| Advanced Taxation (ATX) | Complex taxation scenarios | |
| International tax | ||
| Tax compliance | ||
| Advanced Audit and Assurance (AAA) | Advanced audit skills | |
| Application of professional judgment |
Ethics and Professional Skills Module (EPSM)
In addition to the three levels, ACCA requires you to complete the Ethics and Professional Skills Module (EPSM). This course will help you enhance your ethical judgment and professional skills. Both of which are essential in the accounting profession. The ACCA syllabus for Ethics and professional skills modules is given below:
| Topic | Format |
| Ethical principles and decision-making | Online, interactive module with case studies and real-world scenarios |
| Professionalism and ethics in accounting | |
| Effective communication and interpersonal skills | |
| Can be completed at any stage during your studies, but it’s recommended to do it early |
Practical Experience Requirement (PER)
To become a fully qualified ACCA member, you must also meet the Practical Experience Requirement (PER). This involves gaining relevant work experience in a finance or accounting profession.
Requirements:
- Complete at least 36 months of supervised experience.
- Achieve the ACCA performance targets that are related to the skills and knowledge you acquired while studying.
Tips for Success
- Develop a study approach and stick to it. Use calendars and apps to organize your study time and notes.
- ACCA offers a variety of study materials, practice exams, and online forums.
- Initiate a joint group with your peers, who will be appearing for the same ACCA exam, and study the ACCA syllabus together.
- Don’t be afraid to approach tutors for assistance or to join online support groups.
- The EPSM is significant. Understanding ethical concerns will benefit you intellectually and professionally.
Conclusion
Acquiring the ACCA qualification demands nothing but hard work, determination, and resilience. The whole program is divided into three key levels: Applied Knowledge, Applied Skills, and Strategic Professional. Other elements include the Ethics and Professional Skills Module and the Practical Experience Requirement. Combined, these prepare you adequately to master the essentials involved in the finance and accounting industries. The study of the ACCA syllabus calls for experience, systematic dedication in the book studies, and concentrated efforts to grasp all the concepts. With this, you can excel throughout this journey and achieve a good career as a certified accountant.
ACCA Syllabus FAQs
What are the 13 papers in ACCA?
The ACCA qualification has 13 papers covering varied topics aimed to help one establish knowledge in both accounting and business. Some include foundation areas that involve BT and MA and then FA. Another category of them deals with some higher level categories, which cover areas such as LW, PM, TX, FR, and AA.
Are there 17 papers in ACCA?
There are a total of 14 ACCA exams. This is made up of 13 ACCA papers across three levels, and an additional ethics exam. You also have the option of developing specialist knowledge areas through two elective papers during the final ACCA level.
Is ACCA very hard?
Yes, ACCA is difficult but, the skills and knowledge gained, the global opportunities it opens up, and the professional respect it garners make the hard work and dedication pay off.
Did CA syllabus will cover in ACCA also?
It is evident that both courses cover similar subjects such as financial accounting, management accounting, audit and assurance, taxation, financial management, and business law. However, the depth and complexity of these subjects differ between ACCA and CA.
Is ACCA new syllabus difficult?
ACCA is tough because of the breadth of its syllabus, challenging exams, and the need to balance study with practical experience.
CA | ACCA | CS | US CMA Ex-Investment Banker | CFO Advisory & Tax Expert 10+ Years Teaching Experience | 20+ Global / All India Rank | 90%+ Pass Rate
Satyamedh Nandedkar is a seasoned educator, academic leader, and an ex-investment banker, specializing in Finance & Accountancy.
With a career trajectory spanning 10+ years, Satyamedh is a Master Tutor for ACCA and an IFRS Trainer backed by academic & professional
credentials like CA, ACCA, CS, and US CMA. He is also the founder of Chartered 360 and has experience as a Consultant in various
Big 5s like EY and PwC. He is also an industry authority in CFO Advisory & Tax. Satyamedh is a Commerce graduate of
Nagpur University. Through his 10+ year career span, he has taught 7500+ students across various modules with a 90% success rate
& 20+ Global Ranks.
As an ACCA expert, Satyamedh is constantly involved in the enhancement of course curriculums, innovating programs, and experimenting with new
educational technologies. He also participates in faculty development, resource person training of academic staff, and student mentorship
with the ulterior aim of improving academic standards and helping students achieve their academic goals.
