ACCA: Syllabus and Structure

The ACCA syllabus consists of 14 papers divided into four parts:

• Knowledge - three papers

• Skills – six papers
• Essentials – three papers
• Options – two papers from four

InterActive recommends writing no more than three exam papers per sitting, but
the ACCA allows a maximum of four exam papers per exam sitting. ACCA
recommends that you study the papers in numerical order from F1 – F9 then from P1 –
P7.

Knowledge
• F1 Accountant in Business (International variant)
• F2 Management Accounting (International variant)
• F3 Financial Accounting (International variant)

Skills
• F4 Corporate and Business Law (UK variant)
• F5 Performance Management (International variant)
• F6 Taxation (UK variant however a F6 Russian variation is available, click here
for more information)
• F7 Financial Reporting (International variant)
• F8 Audit & Assurance (International variant)
• F9 Financial Management (International variant)

Essentials
• P1 Professional Accountant (International variant)
• P2 Corporate Reporting (International variant)
• P3 Business Analysis (International variant)

Options
Choose any 2 from the following 4

• P4 Advanced Financial Management (International variant)

• P5 Advanced Performance Management (International variant)
• P6 Advanced Taxation (UK variant)
 • P7 Advanced Audit & Assurance (International variant)

Exam Regulations
• All modules must be sat in order
• Maximum of four papers to be taken in one sitting
• Papers within a module may be sat in any order but ACCA recommends that they
should be taken in numerical order.
• Papers from a variety of modules may be sat at any one time. i.e. Knowledge and
Skills or Skills and Essentials.
• The three Essentials papers do not have to be taken together
• The pass mark for all examinations is 50%
• In addition to the above 14 papers, students are required take the compulsory two
hour online module in Professional Ethics. It is recommended that this is studied
at the same time as P1.Students must also have completed three years of real and
supervised work experience to earn the full qualification.
• Students have 10 years to pass all examinations