ACCA Syllabus 2026-27

The ACCA qualification is offered by the Association of Chartered Certified Accountants in the UK and is recognized in many countries across the world.

The full ACCA syllabus has 13 exams divided into three progressive levels, along with ethics, training, and practical experience, which together shape you into a well-rounded finance professional.
Students often prefer ACCA because of its flexible exam schedule, computer-based exams, and clear structure that lets one move step by step.

The ACCA course is built around three main levels that gradually move from basic concepts to advanced strategic thinking.

• Applied Knowledge level
• Applied Skills level
• Strategic Professional level

There are 13 core exams in total across the three ACCA levels.

At the Applied Knowledge level, ACCA subjects are:

• Business and Technology (BT)
• Management Accounting (MA)
• Financial Accounting (FA)

At the Applied Skills level, ACCA subjects include:

• Corporate and Business Law (LW)
• Performance Management (PM)
• Taxation (TX)
• Financial Reporting (FR)
• Audit and Assurance (AA)
• Financial Management (FM)

At the Strategic Professional level, the ACCA syllabus is split into compulsory and optional papers:

• Essentials (compulsory): Strategic Business Leader (SBL) and Strategic Business Reporting (SBR)
• Options (choose any two): Advanced Financial Management (AFM), Advanced Performance Management (APM), Advanced Taxation (ATX), Advanced Audit and Assurance (AAA)

Together, these ACCA subjects cover everything from basic bookkeeping to complex financial strategy