ACCA Course Structure: Complete Guide for 2025

ACCA Course Structure: Complete Guide for 2025

The Association of Chartered Certified Accountants (ACCA) is one of the most recognized global qualifications in finance and accounting. The ACCA course structure is designed to create well-rounded professionals who understand not only accounting but also business strategy, risk management, and leadership.

If you’re planning to pursue ACCA, understanding the course structure is the first step to mapping your journey.

Overview of the ACCA Course

ACCA comprises 13 papers divided into three key levels:

  1. Applied Knowledge

  2. Applied Skills

  3. Strategic Professional

In addition to exams, students must complete:

  • Ethics and Professional Skills Module (EPSM)

  • Practical Experience Requirement (PER) – a minimum of 3 years of relevant work experience.

1. Applied Knowledge Level

This is the foundation level, introducing you to the basic principles of accounting and business.
Papers included:

  1. Business and Technology (BT)

  2. Management Accounting (MA)

  3. Financial Accounting (FA)

Purpose:
Builds a base in business understanding, management concepts, and financial reporting — perfect for students starting after Class 12 or fresh commerce graduates.

Duration: 6 to 9 months (depending on your pace)

2. Applied Skills Level

This level deepens your technical and analytical understanding.
Papers included:

  1. Corporate and Business Law (LW)

  2. Performance Management (PM)

  3. Taxation (TX)

  4. Financial Reporting (FR)

  5. Audit and Assurance (AA)

  6. Financial Management (FM)

Purpose:
To help you apply accounting and business knowledge to real-world scenarios — from interpreting financial data to managing risk and decision-making.

Duration: 12 to 18 months

3. Strategic Professional Level

The final stage prepares you for senior finance and leadership roles.
It’s divided into Essentials and Options papers.

Essentials (Compulsory Papers)

  1. Strategic Business Leader (SBL)

  2. Strategic Business Reporting (SBR)

Options (Choose Any Two)

  1. Advanced Financial Management (AFM)

  2. Advanced Performance Management (APM)

  3. Advanced Taxation (ATX)

  4. Advanced Audit and Assurance (AAA)

Purpose:
These papers focus on advanced application and strategic thinking — exactly what global employers value in senior finance professionals.

Duration: 12 to 18 months

Ethics and Professional Skills Module (EPSM)

The EPSM is a mandatory online module that develops essential workplace skills — ethics, communication, leadership, and commercial awareness.
It’s best completed before or during the Strategic Professional level, as it strengthens your approach to case-study exams like SBL.

Practical Experience Requirement (PER)

To qualify as an ACCA member, you must complete 36 months (3 years) of relevant practical experience.
This can be gained:

  • Before, during, or after your exams

  • Through full-time, part-time, or internship roles

You’ll also have to get your experience signed off by a qualified supervisor or employer.

Duration of the ACCA Course

On average, students take 2.5 to 3 years to complete all exams and requirements.
However, it can vary depending on:

  • Number of papers attempted per session

  • Study mode (full-time/part-time)

  • Prior qualifications and exemptions

Exemptions in ACCA

Students with relevant qualifications like B.Com, CA Inter, or MBA in Finance can get exemptions for certain papers — usually from the Applied Knowledge and some Applied Skills levels.
To check exemptions officially, visit the ACCA Exemptions Calculator on www.accaglobal.com.

Exam Pattern and Frequency

  • Four exam sessions each year – March, June, September, and December.

  • Computer-based exams (CBEs) for most papers.

  • You can attempt up to four papers per session and a maximum of eight per year.

Why the ACCA Course Structure Stands Out

  • Globally Recognised Curriculum – Accepted in 180+ countries.

  • Practical Focus – Combines exams with real work experience.

  • Flexible Learning – Study at your own pace with online and offline options.

  • Career Versatility – Opens doors to roles like Financial Analyst, Management Accountant, Auditor, CFO, and Consultant.

Final Thoughts

The ACCA course structure is thoughtfully built — from foundational concepts to strategic mastery. Whether you’re starting after 12th or mid-career, the path gives flexibility without compromising depth.

If you plan your exams wisely and balance them with work experience, you can become an ACCA member in under three years — a globally recognised credential that sets you apart in finance and accounting.

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