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Association of Chartered

Certified Accountants

Entry requirements

What is ACCA?

A number of entry routes are available, which

take into account different qualifications and
recognize your previous achievements.

ACCA (Association of Chartered Certified Accountants) is the largest and fastest

growing global professional accountancy body. There are over 362,000 students and
131,500 members in 170 countries.

Professional Examination Route (PER)

For entry to ACCAs Professional Qualification,
you must meet at least one of the criterions
shown below.

In the Middle East region there are more than 7,500 students, affiliates and members.
ACCAs reputation and influence are respected worldwide by employers, governments
and the profession itself.

AT Level B (completed)
AAT (UK) Intermediate (completed)
egree (from a recognized institution)
CCA Certified Diploma in Accounting &
Finance (completed)
2 UK A-levels and 3 GCSEs (5 separate
subjects including English and
Mathematics), or equivalent
Candidates who do not meet any of the above
PER criterions may enter ACCA via MSER

Examination subjects

Mature Student Entry Route (MSER)

For entry to ACCAs Professional Qualification
via the MSER, you must be over 21 years old.
You must also pass Papers F2 and F3 within
two years from the date of your first eligible
ACCA examination session.
How to apply?
Step 1: A candidate has to register as a
student member with ACCA as per the
registration deadlines (see reverse).
For more information, please visit:
Step 2: A candidate may register with
Ernst & Young Training Center for our exam
preparatory course as per the registration
deadlines and is required to submit the
following documents:

2 passport size photographs

opy of CPR
Copy of passport
opies of transcripts, completion
certificates issued by the awarding body

Candidates will have to complete 14 papers in total. Nine fundamentals and five
professional papers.
Fundamentals level (nine papers in total)
Knowledge module

Accountant in Business



Management Accounting



Financial Accounting


Skills module

Corporate and Business Law



Performance Management






Financial Reporting



Audit and Assurance



Financial Management


Professional level (five papers in total)


Professional Accountant



Corporate Reporting



Business Analysis


Options (two to be completed)


Advanced Financial Management



Advanced Performance Management



Advanced Taxation



Advanced Audit and Assurance



Registration deadlines

Your previous qualifications may entitle

you to exemptions from certain ACCA
examinations (a maximum of 9 papers in
the fundamentals level are available for
exemption). This will ensure that your point
of entry is the most suitable for your level
of knowledge and skills and will prevent you
from repeating areas with which you are
already familiar.

ACCA (initial registration)

Accountancy graduates from University of

Bahrain are exempted from all three subjects
of the Knowledge Level (F1, F2, & F3) and
one subject of the Skills Module (F4).
Candidates who have completed the
AAT/CAT Qualification are exempted from
the Knowledge Module in full.
ACCAs exemption policy is subject to
change and assessments may be revised
without prior notice. Students are strongly
advised to obtain written confirmation of
their exemption status from ACCA before
embarking on any course of study. Students
will be required to pay an exemption fee for
each paper awarded. Exemption fees are
the same as examination fees.
The examination process
Students have ten years to complete
all examination papers from the date of
The pass mark for all papers is 50%.
There are two examination sessions
per year, one in June and the other in
Students may attempt a maximum of
four exams at any one setting.
Students are expected to study each
module; Knowledge, Skills, Essentials
and Options, in order.
Students may vary the order they
attempt exams within each module
but they may not vary the order of the
modules as mentioned above. However,
ACCA strongly recommends that papers
within a module are taken in order.

15 August for the December exam session

31 December for the June exam session
Ernst & Young Training Center
15 May to 15 July for the December exam
15 November to 15 January for the June
exam session
Experience requirements
To become a Chartered Certified
Accountant, you must complete the Ethics
Module & satisfy ACCAs practical training
requirements, in addition to passing the
professional examinations.
Ethics module
As part of their ethical development,
students will be required to complete a
Professional Ethics module, developed by
ACCA. Students will be given access to
the Professional Ethics module as soon
as they become eligible to take Paper P1,
Professional Accountant. It is recommended
that students take the Professional Ethics
module at the same time as, or before, the
Professional Accountant is taken. While
students have the flexibility to complete the
ethics module at their own convenience, it
must be completed before applying for full
ACCA membership.
Practical Experience Requirement (PER)
Gain a minimum of three years
supervised, relevant practical
experience (either before, during or
after completing the examinations;
there is no time limit within which this
experience should be gained)
Satisfy the minimum competence
requirements for membership.
Record your experience in your Trainee
Development Matrix (TDM).

Commencement dates & venue

Refund policy:

The ACCA exam preparatory course starts in

February and August every year to prepare
candidates for the June and December
examination sessions, respectively. All
classes will be held at Ernst & Young
Training Center situated on the
18th floor of Al Moayyed Tower.

No refunds are entertained unless your

cancellation request is made 14 days prior to
the commencement of the course.

Course fee structure

Fundamentals Level - BD 225/- per paper*

Professional Level - BD 260/- per paper*

*The fee is inclusive of tutorials and study materials only.

Initial registration, annual subscription & exam fees should be paid
directly to ACCA - UK.

The course may be postponed or cancelled

entirely at our discretion. In such cases, fees will
be refunded in full.
Your registration will be cancelled automatically,
if your course fee is not paid at least 14 days
prior to the commencement of the course.

Ernst & Young

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About Ernst & Young
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are united by our shared values and an
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make a difference by helping our people,
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achieve potential.
For more information,
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Ernst & Young refers to the global
organization of member firms of Ernst
& Young Global Limited, each of which
is a separate legal entity. Ernst & Young
Global Limited, a UK company limited by
guarantee, does not provide services to
The Middle East practice of Ernst &
Young has been operating in the region
since 1923. For over 85 years, we have
evolved to meet the legal and commercial
developments of the region. Across the
Middle East, our 4,500 people are united
across 19 offices and 15 Arab countries,
sharing the same values and an unwavering
commitment to quality. We make a
difference by helping our people, our clients
and our wider communities achieve their
For more information,
please visit
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All rights reserved.

For further details and registration,

please contact us at:
Ernst & Young Training Center
P O Box 140, Suite 1803, 18th Floor
Al Moayyed Tower, Seef District
Manama, Kingdom of Bahrain
Telephone: + 973 17 585 323
Fax: + 973 17 585 302