Mature Student Entry Route (MSER

)
• • •

Normally over age 21 no academic qualifications required must pass the equivalent of Papers F2, Management Accounting and F3, Financial Accounting within two years before further progression to the ACCA exams is permitted.

Graduate-entry route

Relevant degree holders from ACCA-accredited institutions may be exempted from all nine exams within the Fundamentals level and register directly at the Professional level. Degrees with some relevance may also qualify for exemptions

Exams & study
You will need to complete 14 papers in total. A maximum of nine papers in the Fundamentals level are available for exemption. FUNDAMENTALS (nine papers in total) Knowledge F1 Accountant in Business F2 Management Accounting F3 Financial Accounting Skills F4 Corporate and Business Law F5 Performance Management F6 Taxation F7 Financial Reporting F8 Audit and Assurance F9 Financial Management PROFESSIONAL (five papers in total) Essentials P1 Professional Accountant P2 Corporate Reporting P3 Business Analysis Options (two to be completed) P4 Advanced Financial Management P5 Advanced Performance Management P6 Advanced Taxation P7 Advanced Audit and Assurance (PA) (CR) (BA) (AFM) (APM) (ATX) (AAA) (AB) (MA) (FA) (CL) (PM) (TX) (FR) (AA) (FM)

• • • • • • • • • 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 sat in numerical order. Papers from a variety of modules may be sat at any one time. students are required to study and sit an on-line module in Professional ethics. i. Knowledge and Skills or Skills and Essentials. It is recommended that this is studied at the same time as P1 .e. The three Essentials papers do not have to be sat together Students have 10 years to pass all the examinations. The pass mark for all examinations is 50% In addition to the above 14 papers.

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