ACCA Qualification: all you should know

The Association of Chartered Certified Accountants (ACCA) is the professional body that awards the ACCA Qualification. Learn is independent of ACCA and does not award it.

The qualification path outlined in this guide reflects ACCA regulations checked on 31 October 2026. Because ACCA has announced an updated syllabus and exam structure taking effect in 2027, this guide explains the current path first, followed by a dedicated section covering the 2027 transition timeline and requirements.

ACCA sets entry criteria based on your country of education and the qualifications you have already completed. Because entrance standards differ across secondary school certificates, diplomas, and degrees, ACCA maintains an official lookup tool to verify whether your academic background qualifies you for standard entry.

Do not assume that a specific secondary school credential, national diploma, or university degree automatically qualifies or disqualifies you. Instead, check your individual qualifications directly on the ACCA minimum entrance requirements page.

You register as an ACCA student through an online application. During the process, ACCA asks for proof of identity and your education documents where they apply. Start on the ACCA apply now page.

The current ACCA qualification structure, checked on 31 October 2026, consists of three progressive exam stages: Applied Knowledge, Applied Skills, and Strategic Professional.

Applied Knowledge introduces core accounting and business principles through three exams:

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

Applied Skills builds deeper technical breadth across six exams:

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

Strategic Professional focuses on advanced technical, leadership, and advisory capabilities. It requires four exams in total: two mandatory essentials and two chosen options.

The two mandatory essentials are:

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

The options require selecting two from the following four exams:

• Advanced Financial Management (AFM)
• Advanced Performance Management (APM)
• Advanced Taxation (ATX)
• Advanced Audit and Assurance (AAA)

Please note that these exam names and groupings reflect the current qualification framework. The redesigned framework beginning in 2027 uses different paper titles and structures.

ACCA session exams take place four times each year: in March, June, September, and December. Some exams are on-demand computer-based exams.

Deadlines change each session. Confirm dates on the ACCA important dates page before you book.

If you hold relevant prior qualifications, such as an accredited university degree or an approved accounting diploma, ACCA may award exemptions from some exams in the Applied Knowledge and Applied Skills stages. Exemptions are never awarded at the Strategic Professional level.

ACCA assesses exemptions individually based on the institution, programme, and year. Check your own result in the ACCA exemptions calculator. The process is explained in How ACCA exemptions work.

Students enter for exams and access their official exam results directly through their MyACCA student account. ACCA publishes result release dates for each session on its student portal.

There is no time limit for the Applied Knowledge and Applied Skills exams. Once you pass your first Strategic Professional exam, you have seven years to pass the remaining exams at that level. ACCA does not publish a separate cap on the number of attempts on the qualification page checked for this guide.

Completing the exams is one part of qualifying for full ACCA membership. Candidates must also complete the Ethics and Professional Skills Module (EPSM) and satisfy the Practical Experience Requirement (PER).

ACCA recommends completing EPSM before attempting Strategic Professional exams, as the module develops the ethical, commercial, and communication skills tested at that level.

For practical experience, ACCA says you need at least 36 months in a relevant role. Its qualification structure page also describes nine performance objectives signed off by a supervisor. Use ACCA's own practical experience pages for the recording rules.

ACCA has announced structural changes to its qualification path, scheduled to take effect across 2027. According to ACCA announcements checked on 31 October 2026:

• June 2027 marks the final exam sitting for the current Applied Skills and Strategic Professional exams.
• July 2027 marks the introduction of the new on-demand Foundations and Knowledge exams.
• September 2027 marks the first session for the new Expertise and redesigned Strategic Professional exams.

Under the redesigned Strategic Professional structure starting in September 2027, students will complete two mandatory exams and one Options exam:

• S1 Sustainability and Business Reporting (mandatory)
• S2 Strategic Business Leader (mandatory)
• One Options exam (with named options including Data Science Professional)

The full timeline and what current students should check are in ACCA's 2027 qualification changes. Confirm the dates on the ACCA future qualification timeline. This guide does not choose exams for you.