ACCA Syllabus: Course Details & Subject Updated 2025

By IIC Lakshya

11 Sep 2025

ACCA Syllabus: Course Details & Subject Updated 2025

One of the most prestigious international qualifications in accounting, finance, and business is the Association of Chartered Certified Accountants (ACCA). ACCA is recognised in over 180 countries and provides access to new and rewarding career opportunities in multinational organisations, financial organisations, audit firms, and consultancy practices. One of the first things that you need to learn about ACCA is its syllabus structure, exam pattern, and levels, in case you are planning to pursue the ACCA qualification. This information will assist you in developing a powerful study strategy and facing your tests with self-confidence.

What is the ACCA Syllabus?

The ACCA syllabus is tailored to inculcate technical knowledge, strategy, and professional skills. It not only encompasses accounting and finance, but also encompasses other areas like taxation, business management, audit, law, and ethics.

Generally, the syllabus of ACCA is broken down into three levels:

Applied Knowledge (Level 1)
Applied Skills (Level 2)
Strategic (Level 3) Professional.

This organization allows students to move through the fundamentals to the more practical use of finance and business concepts.

ACCA Syllabus Details: Level-by-Level Subjects

The ACCA papers are developed to create the finest professionals in the field of finance and accounting who are not only technically competent but also can make strategic decisions. ACCA encompasses the simple and the highly experienced with three levels (Applied Knowledge, Applied Skills, and Strategic Professional). Knowing the exam pattern and sticking to a disciplined preparation plan could help the process become easier and more successful.

Applied Knowledge (Level 1)

This is the introductory level that familiarizes the students with the basics of business and finance.

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

Purpose: Develop a firm business background, accounting fundamentals, and management decision-making.

Applied Skills (Level 2)

This level enters into more profound accounting and business competencies, increasing technical knowledge and problem-solving skills.

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

Purpose: Use accounting and financial concepts in real-world business.

Strategic Professional (Level 3)

It is the last step of the ACCA qualification, which prepares students to work in management positions and in complex business cases.

Compulsory papers:

Strategic Business Leader (SBL).
Strategic Business Reporting (SBR)

Options (Choose Any Two):

High-tech Financial Management (AFM).
Advanced Performance Management (APM).
Advanced Taxation (ATX)
Higher Level Audit and Assurance (AAA).

Aim: Prepare students with highly developed knowledge and strategic decision-making skills.

ACCA Exam Pattern

ACCA exams are computerized and are administered four times per year (March, June, September, and December).

Applied Knowledge Exams: On-demand computer-based examinations; objective, multiple choice, and short answer.
Applied Skills Exams: Session-based CBEs; a combination of multiple choice questions, case studies, and longer problem-solving questions.
Strategic Professional Exam: Scenario, case-study type test; practical use of learning and professional judgment, and strategic thinking.

Passing Requirement: To pass each paper, you have to have a minimum of 50 percent marks.

5 ACCA Exam Preparation Tips

The Strategic Professional level should not be underestimated either. Although you may pass the earlier levels with ease, this level requires good analytical, writing, and case-study solving skills. Ensure that you provide time to practice situation-based questions.

Read the Syllabus at Length: Don't read topics- read the exam weightage and areas of focus. Refer to ACCA official studies.
Do Past Papers and Mock Exams: Time management is crucial. Practice old papers when one is under examination.
Focus on Conceptual Clarity: In ACCA, memorization will not work. You must know about such concepts as IFRS, rules regarding taxation, and auditing procedures.
Create a Study Schedule: Prepare at least 2-3 hours a day and go through the syllabus in a block. Allow some revision and practice time before exams.
Engage Approved Learning Partners (ALPs): You may want to consider visiting ACCA-approved institutions to get organized instructions, guidance, and access to official study materials.

Did you know?

More than half a million students all over the world are currently studying ACCA, and most of them are professionals. This has made ACCA one of the most adaptable and popular qualifications within the field of finance.

FAQs on ACCA Syllabus

What is the length of time for ACCA?

It takes, on average, 2.5 to 3 years when studying full-time. In the case of working professionals, it can require more time based on the speed of study.

Should I have some background in commerce in order to become a member of ACCA?

No. ACCA can be pursued even by students who may have a science, arts, or engineering background. The necessary foundation is created at the Applied Knowledge level.