If you wish to work in accounting or finance, the ACCA (Association of Chartered Certified Accountants) is one of the most well-known certifications available. It is internationally recognized and respected, allowing access to a plethora of options. However, understanding the ACCA exam pattern 2025 can be difficult. This manual provides the ACCA syllabus, giving you a better understanding of what to expect on your ACCA journey. The ACCA qualification is intended to provide you with the skills, knowledge, and ethics needed to succeed in finance and accounting. The ACCA syllabus consists of three main stages, which are applied knowledge, applied skills, and strategic professionalism. Each level builds on the previous one, increasing complexity and depth. Candidates should go through the ACCA course structure to ensure they are well-versed in what the ACCA course is all about.
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ACCA Exam Pattern
The exam pattern of ACCA is designed in such a way that it tests not only theoretical knowledge but also practical skills through three progressive levels. By following the ACCA exam paper pattern, students can build a solid foundation and advance well on their professional journey. Thus, they are completely prepared for a finance and accounting career at a global level.
|
Level | Paper Code | Paper Name | Exam Format | Duration | Type of Questions |
Exam Frequency |
| Applied Knowledge | BT | Business & Technology | On-demand CBE | 2 hours | Objective (MCQs, MTQs, drag & drop) | Anytime (year-round) |
| MA | Management Accounting | On-demand CBE | 2 hours | Objective (MCQs, MTQs) | Anytime (year-round) | |
| FA | Financial Accounting | On-demand CBE | 2 hours | Objective (MCQs, numerical inputs) | Anytime (year-round) | |
| Applied Skills | LW | Corporate and Business Law | Session-based CBE | 2 hours | 70% Objective (Section A), 30% Constructed Response (Section B) | 4 sessions/year (Mar, Jun, Sep, Dec) |
| PM | Performance Management | Session-based CBE | 3 hours + 10 min planning | 40% Objective Test, 60% Constructed Response | 4 sessions/year | |
| TX | Taxation | Session-based CBE | 3 hours + 10 min planning | Objective + Constructed Response | 4 sessions/year | |
| FR | Financial Reporting | Session-based CBE | 3 hours + 10 min planning | Mix of objective and long-form answers | 4 sessions/year | |
| AA | Audit and Assurance | Session-based CBE | 3 hours + 10 min planning | Case-based, applied writing tasks | 4 sessions/year | |
| FM | Financial Management | Session-based CBE | 3 hours + 10 min planning | Computational + written response | 4 sessions/year | |
| Strategic Professional | SBL | Strategic Business Leader | Session-based CBE | 4 hours | Integrated case study (multi-task report writing, memo, etc.) | 4 sessions/year |
| SBR | Strategic Business Reporting | Session-based CBE | 3 hours + 10 min planning | Constructed response (long form, analysis-based questions) | 4 sessions/year | |
| AFM | Advanced Financial Management | Session-based CBE | 3 hours + 10 min planning | Applied, long-form calculations + evaluation | 4 sessions/year | |
| APM | Advanced Performance Management | Session-based CBE | 3 hours + 10 min planning | Constructed response only | 4 sessions/year | |
| ATX | Advanced Taxation | Session-based CBE | 3 hours + 10 min planning | Case-based tax computations + written explanations | 4 sessions/year | |
| AAA | Advanced Audit and Assurance | Session-based CBE | 3 hours + 10 min planning | Scenario-based auditing reports | 4 sessions/year |
Exam Schedule of ACCA Exam
The examination schedule of ACCA is relatively flexible, and one can prepare accordingly to sit for the exams according to his or her personal and professional commitments. ACCA Exams are conducted four times a year in the months of March, June, September, and December.
When To Book The ACCA Exams?
Booking ACCA exams at the right time is crucial for effective preparation. Aspirants can book their ACCA exams well in advance up to 14 weeks before the exam dates. This allows you to plan your study schedule accordingly. This ensures adequate time for revision and practice, aligning your booking with a realistic study schedule for better results.
ACCA Applied Knowledge Level Exam Structure
- Format: The exam will consist of multiple-choice questions (MCQs) and objective test questions (OTQs).
- Duration: The exam will be conducted for 2 hours.
- Frequency: Exams are on-demand, meaning you can take them at any time throughout the year.
Applied Skill Level Exam Structure of ACCA
- Format: A mix of MCQs, OTQs, and longer, more complex questions that test your ability to apply knowledge in practical scenarios.
- Duration: Each exam lasts 3 hours.
- Frequency: Exams are held four times a year – March, June, September, and December.
ACCA Strategic Professional Level Exam Structure
- Format: A mix of case studies, practical tasks, and theoretical questions that require in-depth analysis and strategic thinking.
- Duration: Each exam lasts 3 hours and 15 minutes.
- Frequency: Exams are held four times a year – March, June, September, and December.
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 is designed to 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.
Pattern & Duration of ACCA Exams
The examination process in ACCA is strict and demanding as well, with most of the exams scheduled to be conducted through Computer-Based Exams (CBEs). This ensures fair assessment and efficiency-
- Session CBEs: Applied Skills or Strategic Professional level exams is conducted at certain times of the year—March, June, September, and December.
- On-Demand CBEs: These can be taken at any time of the year and typically for Applied Knowledge and some Applied Skills level exams.
ACCA Course Exam Pattern
The ACCA course exam pattern is made to provide knowledge, skills, and professional capabilities. Question types vary from MCQs up to extended answers, as presented in the table below.
|
Subject | Exam Duration |
Exam Pattern |
| Business and Technology (BT) | 2 Hrs On-Demand CBE | This paper is divided into two sections.
Section A: Consists of 35 objective-type questions of 2 marks each. Section B: Contains three multi-task questions of 10 marks each. |
| Management Accounting (MA) | 2 Hrs On-Demand CBE | This paper is divided into two sections.
Section A: Consists of 35 objective-type questions of 2 marks each. Section B: Contains three multi-task questions of 10 marks each. |
| Financial Accounting (FA) | 2 Hrs On-Demand CBE | This paper is again divided into two sections.
Section A: Consists of 35 objective questions of 2 marks each. Section B: consists of 2 questions of 15 marks each. |
| Corporate and Business Law (LW) | 2 Hrs On-Demand CBE | This paper is divided into two sections.
Section A: Consists of 25 objective-type questions of 2 marks each and 20 questions of 1 mark each. Section B: Contains five multi-task questions of 6 marks each. |
| Performance Management (PM) | 3 Hrs Session CBE | This paper is again divided into two sections.
Section A: Consists of 30 objective questions of 2 marks each. Section B: Consists of 2 constructed-response workspace questions of 20 marks each. |
| Taxation (TX) | 3 Hrs Session CBE | This paper is again divided into two sections.
Section A: Consists of 30 objective questions of 2 marks each. Section B: Consists of 2 constructed-response workspace questions of 20 marks each. |
| Financial Reporting (FR) | 3 Hrs Session CBE | This paper is again divided into two sections.
Section A: Consists of 30 objective questions of 2 marks each. Section B: Consists of 2 constructed-response workspace questions of 20 marks each. |
| Audit and Assurance (AA) | 3 Hrs Session CBE | This paper is divided into two sections.
Section A: Consists of 15 objective questions of 2 marks each. Section B: Consists of two 20-mark and one 30-mark constructed response workspace question. |
| Financial Management (FM) | 3 Hrs Session CBE | It is a subjective paper with only 1 section consisting of two 25-mark questions and one 50 marks question. |
| Advanced Financial Management (Optional) | 3 Hrs Session CBE | It is a subjective paper with only 1 section consisting of two 25-mark questions and one 50-mark question. |
| Advanced Performance Management (Optional) | 3 Hrs Session CBE | It is a subjective paper with only 1 section consisting of two 25-mark questions and one 50-mark question. |
| Advanced Taxation (Optional) | 3 Hrs Session CBE | It is a subjective paper with only 1 section consisting of two 25-mark questions and one 50-mark question. |
| Advanced Audit and Taxation (Optional) | 3 Hrs Session CBE | It is a subjective paper with only 1 section comprising 80 questions and 20 marks for professional skills. |
| Strategic Business Leader (SBL)- Compulsory | 3 Hrs Session CBE | It is a subjective paper with only 1 section comprising 80 questions and 20 marks for professional skills. |
| Strategic Business Reporting (SBR)- Compulsory | 3 Hrs Session CBE | It is a subjective paper with only 1 section consisting of two 25-mark questions and one 50-mark question. |
ACCA Exam Pass Rates & Level of Difficulty
ACCA exam pass rates vary greatly depending on the examination papers and different sessions. For example, in the session of September 2023, the pass rates for the following papers were recorded:
Applied Knowledge Level:
- Business and Technology (BT) -86%
- Management Accounting (MA) -64%
- Financial Accounting (FA) -71%
Applied Skills Level
- Corporate and Business Law (LW) -84%
- Taxation (TX) -54%
- Financial Reporting (FR) -47%
- Performance Management (PM) -40%
- Financial Management (FM): 49%
- Audit and Assurance (AA): 42%
Strategic Professional Level
- Strategic Business Leader (SBL): 50%
- Strategic Business Reporting (SBR): 50%
Strategic Professional – Options
- Advanced Audit and Assurance (AAA): 34%
- Advanced Financial Management (AFM): 45%
- Advanced Performance Management (APM): 34%
- Advanced Taxation (ATX): 48%
The aggregate pass rate for the ACCA exams stands approximately at 55%, which may be taken as of a moderate level. The exams are found to be challenging on average, and they require much time and financial input along with hard work from the students.
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Tips and Study Materials for Passing ACCA Exams
Success in the ACCA exams depends not only on subject knowledge but also on strategic preparation. The exams are designed to test both technical understanding and real-world application, making it essential for students to adopt a disciplined and well-informed approach. Below are proven tips and essential resources that can help students plan, prepare, and perform better in their ACCA exam journey.
Tips and Strategies for Passing ACCA Exams
|
Strategy |
Details |
| Understand the Syllabus | Study the official ACCA syllabus for each paper. Know the exam structure, topic weightage, and learning outcomes. |
| Practise Past Exam Papers | Attempt past papers and examiner reports to become familiar with question types, format, and examiners’ expectations. |
| Use Approved Study Materials | Rely on ACCA-approved publishers like Kaplan and BPP for textbooks, revision kits, and question banks. |
| Follow a Study Schedule | Create a realistic weekly study plan, allocating enough time for theory, practice, and revision. |
| Stay Updated | Check the ACCA Global website regularly for changes in exam formats, syllabus updates, or policy revisions. |
| Focus on Health and Wellness | Prioritise regular sleep, hydration, exercise, and balanced meals to stay mentally and physically fit during your preparation. |
| Seek Guidance When Needed | Take help from ACCA-qualified tutors, mentors, or learning platforms if you’re stuck on any topic. |
| Join Study Groups | Engage with peer study groups to discuss difficult topics, solve doubts, and exchange exam strategies. |
Recommended Study Materials and Resources for ACCA Preparation
To support your preparation, here are the most effective resources commonly used by successful ACCA candidates:
|
Resource Type |
Description and Source |
| Coaching Centres / Online Classes | Enrol with Plutus Education or other approved learning partners for structured lectures, mock exams, and mentorship. |
| Official ACCA Study Resources | Download syllabus guides, examiners’ reports, past papers, and technical articles from accaglobal.com. |
| Approved Textbooks and Kits | Use study materials from Kaplan Publishing and BPP Learning Media, which align strictly with ACCA syllabus content. |
| Revision Kits | These contain exam-style practice questions and full-length mocks, ideal for final revision before exams. |
| Online Forums & Student Communities | Participate in discussion threads on platforms like ACCA Student Forum, Reddit ACCA, or local Telegram/WhatsApp groups. |
| Mobile Apps | Use apps like ACCA Student Planner, Quizlet, or publisher apps for practicing flashcards and quizzes on the go. |
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ACCA Exam Pattern 2025 FAQs
Is ACCA worth it in 2025?
Yes, ACCA remains highly valuable in 2025 due to its global recognition, wide career scope in accounting, finance, and management, and strong demand for qualified professionals in both India and abroad.
What is the ACCA strategy for 2025?
ACCA’s strategy for 2025 focuses on advancing digital finance skills, promoting sustainability reporting expertise, expanding global reach, and supporting members with evolving workplace demands and technological transformation in the accounting profession.
What is the 7 year rule in ACCA?
The 7-year rule applies to Strategic Professional exams, where students must pass all required papers within seven years of their first attempt at this level, or earlier passed exams will expire.
What is the pattern of the ACCA exam?
ACCA exams are held quarterly with computer-based and paper-based formats, featuring a mix of objective test questions, multiple-choice questions, and longer scenario-based questions to assess technical knowledge and practical application.
Can I complete ACCA in 1 year?
It is highly challenging to complete ACCA in 1 year because it requires passing 13 exams, completing 3 years of relevant work experience, and the Ethics and Professional Skills module, which realistically takes longer.
