ACCA Syllabus 2025 is an essential roadmap for students preparing for upcoming ACCA exams. It outlines the key subjects, recent changes, and exam structure that aspiring accountants need to master. Since the ACCA syllabus is updated regularly to match the evolving business and finance world, the 2025 version brings important updates you should know about.
This guide explains the syllabus in detail, covering each level, subject, optional papers, and preparation tips. You can also download the ACCA Syllabus 2025 PDF for free to plan your studies effectively.
ACCA Syllabus 2025 Overview
The ACCA syllabus is divided into three levels: Applied Knowledge, Applied Skills, and Strategic Professional. Together, these subjects build a strong foundation in finance, accounting, auditing, taxation, law, and management, with added emphasis on technology and sustainability.
| Level | Subjects |
| Applied Knowledge | – Business Technology (BT)- Management Accounting (MA)- Financial Accounting (FA) |
| Applied Skills | – Corporate and Business Law (LW)- Performance Management (PM)- Taxation (TX)- Financial Management (FM)- Audit and Assurance (AA) |
| Strategic Professional | – Strategic Business Leader (SBL)- Strategic Business Reporting (SBR)- Advanced Management Accounting (AM)- Advanced Financial Management (AFM)- Advanced Audit and Assurance (AAA) |
What are the 13 subjects in ACCA Syllabus?
The ACCA course is structured into three levels. Each level has specific subjects that gradually increase in difficulty and complexity. There are in total 13 subjects in ACCA course. Students who have done their graduation or post graduation or have completed any professional degree like CA get exemption from few subjects in the list. They don’t have to appear for all the 13 exams.
| Level | Subjects |
| Level 1 | – Business Technology (BT)- Management Accounting (MA)- Financial Accounting (FA) |
| Level 2 | – Corporate and Business Law (LW)- Performance Management (PM)- Taxation (TX)- Financial Management (FM)- Audit and Assurance (AA) |
| Level 3 | – Strategic Business Leader (SBL)- Strategic Business Reporting (SBR)- Advanced Management Accounting (AM)- Advanced Financial Management (AFM)- Advanced Audit and Assurance (AAA) |
ACCA Syllabus Level 1 (Applied Knowledge)
The Applied Knowledge level builds a foundation in accounting and business concepts. It introduces students to the principles of business operations, management accounting, and financial reporting. This stage is usually viewed as the beginning of the ACCA journey. Graduates of commerce may skip this step, but for the beginners, this will provide a really important basis for understanding later concepts at a higher level.
ACCA Syllabus For Business and Technology
The ACCA Syllabus for Business and Technology (BT/F1) covers how businesses operate and the role of accountants in decision-making. It explores leadership, organizational management, and the ethical responsibilities of professionals. The subject also addresses the impact of government policies and economic conditions on businesses, providing a foundation for managerial and financial decision-making in future exams.
| ACCA Syllabus For Business and Technology | |
| Section | Topic |
| A. The Business Organisation and its External Environment | 1. The Purpose and Types of Business Organisation2. Stakeholders in Business Organisations3. Political and Legal Factors Affecting Business4. Macroeconomic Factors5. Microeconomic Factors6. Social and Demographic Factors7. Technological Factors8. Environmental and Sustainability Factors9. Competitive Factors |
| B. Organisational Structure, Culture, Governance and Sustainability | 1. The Formal and Informal Business Organization2. Business Organizational Structure3. Organizational Culture4. Governance in Business Organizations5. Sustainable Business Practices |
| C. Business Functions, Regulation and Technology | 1. The Relationship Between Accounting and Other Business Functions2. Accounting and Finance Functions Within Business Organisations3. Regulation and Financial Crime4. Financial Information Provided by Business5. Financial Systems and Technology6. Internal Controls7. The Impact of Advances in Technology |
| D. Leadership and Management | 1. Leadership, Management, and Supervision2. Individual and Group Behaviour in Business Organisations3. Team Formation, Development, and Management4. Motivating Individuals and Teams5. Learning and Training at Work6. Review and Appraisal of Individual Performance |
| E. Personal Effectiveness and Communication in Business | 1. Personal Effectiveness2. Consequences of Ineffectiveness at Work3. Competence Frameworks and Personal Development4. Sources of Conflicts and Techniques for Conflict Resolution5. Communicating in Business |
| F. Professional Ethics | 1. Fundamental Principles of Ethical Behaviour2. The Role of Regulatory and Professional Bodies in Promoting Ethical and Professional Standards |
Management Accounting ACCA Syllabus 2025
Students learn how accounting plays a crucial role in supporting internal business decisions. Management Accounting (MA/F2) subject covers topics like costing methods, budgeting, and performance analysis, all of which help in interpreting financial data to enhance operational efficiency. It equips future managers with the necessary accounting skills to plan, control, and optimize business operations effectively.
| ACCA Syllabus for Management Accounting | |
| Section | Topic |
| A. The Nature, Source, and Purpose of Management Information | 1. Accounting for Management2. Sources of Data3. Cost Classification4. Presenting Information |
| B. Data Analysis and Statistical Techniques | 1. Sampling Methods2. Analytical Techniques in Budgeting and Forecasting3. Summarizing and Analyzing Data4. Spreadsheets |
| C. Cost Accounting Techniques | 1. Accounting for Material, Labour, and Overheads2. Absorption and Marginal Costing3. Cost Accounting Methods4. Alternative Cost Accounting Principles |
| D. Budgeting | 1. Nature and Purpose of Budgeting2. Budget Preparation3. Flexible Budgets4. Asset Budgeting and Investment Appraisal5. Budgetary Control and Reporting6. Behavioural Aspects of Budgeting |
| E. Standard Costing | 1. Standard Costing System2. Variance Calculations and Analysis3. Reconciliation of Budgeted and Actual Profit |
| F. Performance Measurement | 1. Performance Measurement – Overview2. Performance Measurement – Application3. Cost Reductions and Value Enhancement4. Monitoring Performance and Reporting |
ACCA Financial Accounting Syllabus
Financial Accounting (FA/F3) subject provides the foundation for preparing and analysing financial statements. Students are introduced to double-entry bookkeeping, trial balance preparation, and reporting standards. The goal is to help you understand the basics of financial accounting that are essential for higher-level papers like Financial Reporting (FR).
| ACCA Syllabus for Financial Accounting | |
| Section | Topic |
| A. The Context and Purpose of Financial Reporting | 1. The Scope and Purpose of Financial Statements for External Reporting2. Stakeholders’ Needs3. The Main Elements of Financial Reports4. The Regulatory Framework5. Duties and Responsibilities of Those Charged with Governance |
| B. Accounting Principles, Concepts, and Qualitative Characteristics | 1. The Qualitative Characteristics of Financial Information2. Qualitative Characteristics of Useful Financial Information |
| C. The Use of Double-Entry Bookkeeping and Accounting Systems | 1. Double-Entry Bookkeeping Principles, Including the Maintenance of Accounting Records2. General Ledger Accounts and Journal Entries |
| D. Recording Transactions and Events | 1. Sales and Purchases2. Cash3. Inventories4. Tangible Non-Current Assets5. Depreciation6. Intangible Non-Current Assets and Amortisation7. Accruals (Expenses), Prepaid Expenses (Prepayments), Accrued Income, and Deferred Income8. Receivables and Payables9. Provisions and Contingencies10. Capital Structure and Finance Costs |
| E. Reconciliations | 1. Bank Reconciliations2. Trade Payables Account Reconciliations |
| F. Preparing a Trial Balance | 1. Trial Balance2. Correction of Errors3. Suspense Accounts |
| G. Preparing Financial Statements | 1. Statement of Financial Position2. Statement of Profit or Loss and Other Comprehensive Income3. Disclosure Notes4. Events After the Reporting Period5. Statement of Cash Flows (Excluding Partnerships)6. Incomplete Records |
| H. Preparing Basic Consolidated Financial Statements | 1. Subsidiaries2. Associates |
| I. Interpretation of Financial Statements | 1. Importance and Purpose of Analysis of Financial Statements2. Ratios3. Analysis of Financial Statements |
ACCA Syllabus Level 2 (Applied Skills)
The Applied Skills stage develops practical knowledge in law, taxation, finance, and auditing. It is designed to test your ability to apply theory in real-world contexts.
ACCA Syllabus for Corporate and Business Law (LW/F4)
Students learn about the legal framework that governs businesses. Topics include contract law, company law, and employment law. By the end of this subject, students understand how legal issues impact financial decisions and organisational stability.
| ACCA Syllabus for Corporate and Business Law | |
| Section | Topic |
| A. Essential Elements of the Legal System | 1. Law and the Legal System2. Source of Law |
| B. The Law of Obligations | 1. Formation of Contract2. Content of Contracts3. Breach of Contract and Remedies4. The Law of Torts and Professional Negligence |
| C. Employment Law | 1. Contract of Employment2. Dismissal and Redundancy |
| D. The Formation and Constitution of Business Organisations | 1. Agency Law2. Partnerships3. Corporations and Legal Personality4. The Formation and Constitution of a Company |
| E. Capital and the Financing of Companies | 1. Share Capital2. Loan Capital3. Capital Maintenance and Dividend Law |
| F. Management, Administration, and the Regulation of Companies | 1. Company Directors2. Other Company Officers3. Company Meetings and Resolutions |
| G. Insolvency Law | 1. Insolvency and Administration |
| H. Corporate Fraudulent and Criminal Behaviour | 1. Fraudulent and Criminal Behaviour |
ACCA Performance Management Syllabus 2025
Performance Management(PM/F5) subject enhances decision-making skills using management accounting tools. It includes forecasting, variance analysis, and strategic cost management. Students learn to interpret data and suggest performance improvements, a skill highly valued in managerial roles.
| ACCA Syllabus for Performance Management | |
| Section | Topic |
| A. Management Information Systems and Data Analytics | 1. Management Information Systems2. Uses and Control of Information3. Big Data and Data Analytics |
| B. Specialist Cost and Management Accounting Techniques | 1. Activity-Based Costing2. Target Costing3. Life-Cycle Costing4. Throughput Accounting5. Accounting for Environmental and Sustainability Factors |
| C. Decision-Making Techniques | 1. Relevant Cost Analysis2. Cost-Volume-Profit (CVP) Analysis3. Limiting Factors4. Pricing Decisions5. Make-or-Buy and Other Short-Term Decisions6. Dealing with Risk and Uncertainty in Decision-Making |
| D. Budgeting and Control | 1. Budgetary Systems and Types of Budget2. Analytical Techniques in Budgeting and Forecasting3. Standard Costing4. Material Mix and Yield Variances5. Sales Mix and Quantity Variances6. Planning and Operational Variances7. Performance Analysis |
| E. Performance Measurement and Control | 1. Performance Analysis in Private Sector, Public Sector, and Not-for-Profit Organisations2. Divisional Performance and Transfer Pricing3. Specific Performance Analysis Issues in Not-for-Profit Organisations and the Public Sector |
| F. Employability and Technology Skills | 1. Use Computer Technology to Efficiently Access and Manipulate Relevant Information2. Work on Relevant Response Options, Using Available Functions and Technology3. Navigate Windows and Computer Screens to Create and Amend Responses to Exam Requirements4. Present Data and Information Effectively Using the Appropriate Tools |
Taxation ACCA Syllabus
Taxation (TX/F6) covers the principles and laws of personal and corporate taxes. It teaches how tax policies affect both individuals and businesses. Students explore topics such as income tax, VAT, corporation tax, and capital allowances.
| ACCA Syllabus for Taxation | |
| Section | Topic |
| A. The Tax System and its Administration | 1. The Overall Function and Purpose of Taxation in a Modern Economy,2. Principal Sources of Revenue Law and Practice, 3. Tax Avoidance and Tax Evasion,4. The System of Self-Assessment and the Furnishing of Returns,5. Payment of Tax, Including Advance Tax, Collection of Advance Tax, Tax Deducted at Source, and Refund of Tax,6. The Procedures Relating to Enquiries, Audit, Disputes, and Appeals,7. Default Surcharge and Penalties for Non-Compliance |
| B. Income Tax Liabilities of Individuals and Unincorporated Bodies | 1. The Scope of Income Tax on Individuals and Unincorporated Bodies,2. Income from Employment,3. Income from Business,4. Income from Property,5. Income from Other Sources,6. The Comprehensive Computation of Taxable Income and Tax Liability,7. The Use of Exemptions and Reliefs in Minimizing Tax Liabilities |
| C. Income Tax Liabilities of Companies | 1. The Scope of Income Tax on Companies,2. Income from Business,3. Income from Property,4. Income from Other Sources,5. The Comprehensive Computation of Taxable Income and Tax Liability,6. The Use of Exemptions and Reliefs in Minimizing Tax Liabilities |
| D. Capital Gains | 1. The Scope of the Taxation of Capital Gains,2. The Computation of Gains and Losses,3. The Use of Exemptions and Reliefs in Minimizing Tax Liabilities |
| E. Sales Tax | 1. The Scope of Sales Tax,2. The Registration and De-registration Requirements,3. The Computation of Sales Tax Liabilities,4. Sales Tax Returns, Refunds, and Representations |
| F. Employability and Technology Skills | 1. Use Computer Technology to Efficiently Access and Manipulate Relevant Information,2. Work on Relevant Response Options, Using Available Functions and Technology,3. Navigate Windows and Computer Screens to Create and Amend Responses to Exam Requirements,4. Present Data and Information Effectively Using the Appropriate Tools |
ACCA Syllabus for Financial Reporting
Financial Reporting (FR/F7) paper strengthens your ability to prepare, analyse, and interpret financial statements. You learn about international accounting standards, regulatory frameworks, and reporting for different types of entities.
| ACCA Syllabus for Financial Reporting | |
| Section | Topic |
| A. The Conceptual and Regulatory Framework for Financial Reporting | 1. The Need for a Conceptual Framework and the Characteristics of Useful Information,2. Recognition and Measurement,3. Regulatory Framework,4. The Concepts and Principles of Groups and Consolidated Financial Statements |
| B. Accounting for Transactions in Financial Statements | 1. Tangible Non-Current Assets,2. Intangible Assets,3. Impairment of Assets,4. Inventories and Agriculture,5. Financial Instruments,6. Leasing,7. Provisions and Events After the Reporting Period, 8. Taxation,9. Reporting Financial Performance,10. Revenue,11. Government Grants,12. Foreign Currency Transactions |
| C. Analysing and Interpreting the Financial Statements of Single Entities and Groups | 1. Limitations of Financial Statements,2. Calculation and Interpretation of Accounting Ratios and Trends to Address Users’ and Stakeholders’ Needs,3. Limitations of Interpretation Techniques,4. Not-for-Profit and Public Sector Entities |
| D. Preparation of Financial Statements | 1. Preparation of Single Entity Financial Statements, 2. Preparation of Consolidated Financial Statements for a Simple Group |
| E. Employability and Technology Skills | 1. Use Computer Technology to Efficiently Access and Manipulate Relevant Information,2. Work on Relevant Response Options, Using Available Functions and Technology,3. Navigate Windows and Computer Screens to Create and Amend Responses to Exam Requirements,4. Present Data and Information Effectively Using the Appropriate Tools |
ACCA Financial Management Syllabus
Financial Management (FM/F8) focuses on decision-making in investments, risk management, and working capital. It trains students to evaluate business risks, calculate capital costs, and make sound financial decisions for growth.
| ACCA Syllabus for Financial Management | |
| Section | Topic |
| A. Financial Management Function | 1. The Nature and Purpose of Financial Management,2. Financial Objectives and Relationship with Corporate Strategy,3. Stakeholders and Impact on Corporate Objectives,4. Financial and Other Objectives in Not-for-Profit Organisations |
| B. Financial Management Environment | 1. The Economic Environment for Business,2. The Nature and Role of Financial Markets and Institutions,3. The Nature and Role of Money Markets |
| C. Working Capital Management | 1. The Nature, Elements, and Importance of Working Capital,2. Management of Inventories, Accounts Receivable, Accounts Payable, and Cash,3. Determining Working Capital Needs and Funding Strategies |
| D. Investment Appraisal | 1. Investment Appraisal Techniques,2. Allowing for Inflation and Taxation in DCF,3. Adjusting for Risk and Uncertainty in Investment Appraisal,4. Specific Investment Decisions (Lease or Buy, Asset Replacement, Capital Rationing) |
| E. Business Finance | 1. Sources of, and Raising, Business Finance,2. Estimating the Cost of Capital,3. Sources of Finance and Their Relative Costs,4. Capital Structure Theories and Practical Considerations,5. Finance for Small- and Medium-Sized Entities (SMEs) |
| F. Business Valuations | 1. Nature and Purpose of the Valuation of Business and Financial Assets,2. Models for the Valuation of Shares,3. The Valuation of Debt and Other Financial Assets,4. Efficient Market Hypothesis (EMH) and Practical Considerations in the Valuation of Shares |
| G. Risk Management | 1. The Nature and Types of Risk and Approaches to Risk Management,2. Causes of Exchange Rate Differences and Interest Rate Fluctuations,3. Hedging Techniques for Foreign Currency Risk,4. Hedging Techniques for Interest Rate Risk |
| H. Employability and Technology Skills | 1. Use Computer Technology to Efficiently Access and Manipulate Relevant Information,2. Work on Relevant Response Options, Using Available Functions and Technology,3. Navigate Windows and Computer Screens to Create and Amend Responses to Exam Requirements |
ACCA Syllabus for Audit and Assurance 2025
Auditing (AA/F9) is vital for ensuring transparency in businesses. This subject explains the principles of auditing, assurance processes, and risk evaluation. Students also learn ethical considerations in auditing practices.
| ACCA Syllabus for Audit and Assurance | |
| Section | Topic |
| A. Audit Framework and Regulation | 1. The Concept of Audit and Other Assurance Engagements,2. External Audits,3. Corporate Governance,4. Professional Ethics and ACCA’s Code of Ethics and Conduct |
| B. Planning and Risk Assessment | 1. Obtaining, Accepting, and Continuing Audit Engagements,2. Objective and General Principles,3. Assessing Audit Risks,4. Understanding the Entity and Its Environment and the Applicable Financial Reporting Framework, 5. Fraud, Laws, and Regulations,6. Audit Planning and Documentation |
| C. Internal Control | 1. Systems of Internal Control,2. The Use and Evaluation of Systems of Internal Control by Auditors,3. Tests of Controls,4. Communication on Internal Control,5. Internal Audit and Governance and the Differences Between External Audit and Internal Audit,6. The Scope of the Internal Audit Function, Outsourcing and Internal Audit Assignments |
| D. Audit Evidence | 1. Assertions and Audit Evidence,2. Audit Procedures,3. Audit Sampling and Other Means of Testing,4. The Audit of Specific Items,5. Automated Tools and Techniques,6. The Work of Others,7. Not-for-Profit Organisations |
| E. Review and Reporting | 1. Subsequent Events,2. Going Concern,3. Written Representations,4. Audit Finalisation and the Final Review,5. The Independent Auditor’s Report |
| F. Employability and Technology Skills | 1. Use Computer Technology to Efficiently Access and Manipulate Relevant Information,2. Work on Relevant Response Options, Using Available Functions and Technology,3. Navigate Windows and Computer Screens to Create and Amend Responses to Exam Requirements,4. Present Data and Information Effectively, Using the Appropriate Tools |
ACCA Syllabus Level 3 (Strategic Professional)
The Strategic Professional level prepares students to become leaders. It combines technical knowledge with professional judgement, requiring analytical and strategic thinking. Students must complete two mandatory subjects and choose two from four optional ones.
ACCA Syllabus for Strategic Business Leader (SBL)
This subject integrates leadership, governance, risk management, and ethics. It focuses on solving real-world case studies where students act as decision-makers. It helps shape students into future business leaders.
| ACCA Syllabus for Strategic Business Leader | |
| Section | Topic |
| A. Leadership | 1. Qualities of Leadership,2. Leadership and Organisational Culture,3. Professionalism, Ethical Codes, and the Public Interest |
| B. Governance | 1. Agency,2. Stakeholder Analysis and Organisational Social Responsibility,3. Governance Scope and Approaches,4. Reporting to Stakeholders,5. The Board of Directors,6. Public Sector Governance |
| C. Strategy | 1. Concepts of Strategy,2. Environmental Issues,3. Competitive Forces,4. The Internal Resources, Capabilities, and Competences of an Organisation,5. Strategic Choices |
| D. Risk | 1. Identification, Assessment, and Measurement of Risk,2. Managing, Monitoring, and Mitigating Risk |
| E. Technology and Data Analytics | 1. Cloud, Mobile, and Smart Technology,2. Big Data and Data Analytics,3. Machine Learning, AI, and Robotics,4. E-business: Value Chain,5. IT Systems Security and Control |
| F. Organisational Control and Audit | 1. Management and Internal Control Systems,2. Audit and Compliance,3. Internal Control and Management Reporting |
| G. Finance in Planning and Decision-Making | 1. Finance Transformation,2. Financial Analysis and Decision-Making Techniques,3. Cost and Management Accounting |
| H. Enabling Success and Change Management | 1. Enabling Success: Organising,2. Enabling Success: Disruptive Technologies,3. Enabling Success: Talent Management,4. Enabling Success: Performance Excellence,5. Managing Strategic Change,6. Leading and Managing Projects |
| I. Professional Skills | 1. Communication,2. Commercial Acumen,3. Analysis,4. Skepticism,5. Evaluation |
| J. Other Employability and Digital Skills | 1. Use Computer Technology to Efficiently Access and Manipulate Relevant Information,2. Work on Relevant Response Options, Using Available Functions and Technology,3. Navigate Windows and Computer Screens to Create and Amend Responses to Exam Requirements,4. Present Data and Information Effectively, Using the Appropriate Tools |
ACCA Strategic Business Reporting (SBR) Syllabus
SBR teaches how to make strategic decisions using financial reporting. Students learn advanced principles, frameworks, and the impact of regulatory changes on businesses. It tests professional judgement in complex reporting situations.
| ACCA Syllabus for Strategic Business Reporting | |
| Section | Topic |
| A. Fundamental Ethical and Professional Principles | 1. Professional and Ethical Behaviour in Corporate Reporting |
| B. The Financial Reporting Framework | 1. The Applications, Strengths, and Weaknesses of the Accounting Framework |
| C. Reporting the Financial Performance of a Range of Entities | 1. Revenue,2. Non-Current Assets,3. Financial Instruments,4. Leases,5. Employee Benefits,6. Income Taxes,7. Provisions, Contingencies, and Events After the Reporting Period,8. Share-Based Payment,9. Fair Value Measurement,10. Other Reporting Issues |
| D. Financial Statements of Groups of Entities | 1. Group Accounting Including Statements of Cash Flows,2. Associates and Joint Arrangements,3. Foreign Transactions and Entities |
| E. Interpret Financial and Non-Financial Information for Different Stakeholders | 1. Analysis and Interpretation of Financial and Non-Financial Information and Measurement of Performance |
| F. The Impact of Changes and Potential Changes in Accounting Regulation | 1. Discussion of Issues in Financial Reporting |
| G. Employability and Technology Skills | 1. Use Computer Technology to Efficiently Access and Manipulate Relevant Information,2. Work on Relevant Response Options, Using Available Functions and Technology,3. Navigate Windows and Computer Screens to Create and Amend Responses to Exam Requirements,4. Present Data and Information Effectively, Using the Appropriate Tools |
ACCA 2025 Optional Papers
In the ACCA syllabus, after completing the Strategic Professional – Essentials papers (SBL and SBR), students must choose any two out of four Optional (Professional) Papers. These allow candidates to specialize according to their career interests.
Advanced Financial Management (AFM)
Focuses on strategic financial decisions, risk management, business valuations, and international finance.
Advanced Performance Management (APM)
Deals with strategic performance evaluation, management control systems, and decision-making for long-term success.
Advanced Taxation (ATX)
Covers complex tax issues, international taxation, group tax, and tax planning for individuals and businesses.
Advanced Audit and Assurance (AAA)
Focuses on audit practice at a strategic level, professional judgment, risk assessment, and reporting in complex environments.
ACCA Exam 2025 Prepration Tips
Preparing for the ACCA Exam 2025 requires focus, discipline, and smart planning. With regular practice, timely revisions, and the right resources, you can build confidence and perform your best on exam day.
Understand the Syllabus & Exam Structure: Go through the ACCA 2025 syllabus, exam pattern, and weightage of each subject to plan your study schedule effectively.
Create a Realistic Study Plan: Divide your preparation into weekly goals, balancing between theory, practice, and revision. Stick to your timetable consistently.
Practice Past Papers & Mock Tests: Solve previous years’ ACCA papers and timed mock exams to improve speed, accuracy, and exam confidence.
Focus on Technical Articles & Examiner’s Reports: Regularly read ACCA technical articles and examiner feedback to understand common mistakes and examiner expectations.
Strengthen Time Management Skills: Practice completing questions within the allocated time, as time pressure is a major challenge in ACCA exams.
Use Approved Study Materials: Refer to ACCA-approved publishers like Kaplan, BPP, or Becker to ensure accuracy and updated content.
Revise Key Concepts Regularly: Keep revisiting important formulas, standards (IFRS/IAS), and frameworks to avoid last-minute confusion.
Stay Updated with Current Affairs: or papers like SBR, AFM, and AAA, awareness of real-world financial and business developments is crucial.
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ACCA Syllabus 2025 FAQs
Q1. What are 13 papers in ACCA?
The 13 ACCA papers are divided into three levels:
- Applied Knowledge – Business and Technology (BT), Management Accounting (MA), Financial Accounting (FA)
- Applied Skills – Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA), Financial Management (FM)
- Strategic Professional – Strategic Business Leader (SBL), Strategic Business Reporting (SBR), plus two optional papers from Advanced Financial Management (AFM), Advanced Performance Management (APM), Advanced Taxation (ATX), and Advanced Audit and Assurance (AAA).
Q2. Is ACCA as tough as CA?
Both qualifications are challenging, but CA is generally considered tougher due to its lower pass rates and rigid structure. ACCA provides more flexibility in exam scheduling and offers global recognition, while CA focuses on Indian laws and taxation.
Q3. Is ACCA full of maths?
No, ACCA is not heavily maths-focused. It requires only basic arithmetic, percentages, ratios, and simple formulas. The primary focus is on accounting principles, financial analysis, and applying professional judgment.
Q4. How many papers of ACCA?
There are 13 papers in ACCA. However, students with relevant academic qualifications may be eligible for exemptions, reducing the number of papers they need to attempt.
Q5. Is ACCA easy to pass?
ACCA is not “easy” but it is achievable with proper planning, regular study, and quality preparation. The average global pass rate for most papers is around 40–50%.
Q6. What are the major ACCA syllabus changes in 2026?
The ACCA 2026 syllabus changes mainly focus on integrating emerging technologies, improving professional skills, and making the syllabus future-ready. It includes revisions in Strategic Professional Level, Knowledge Level, and Skill Level papers.
