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Student Guide for ACCA Exams

Student Guide for ACCA ExamsStudent Guide for ACCA ExamsStudent Guide for ACCA Exams

Resources for prospective and current ACCA students.

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Frequently Asked Questions

Here is a list of frequently asked questions (FAQs) about the ACCA and ACCA examinations.

ACCA stands for Association of Chartered Certified Accountants.


ACCA exam entry dates vary based on the month that you want to take your exam and there are early, standard and late exam entry dates. Visit the ACCA website for 2023 dates.


There are 14 exams - 13 exams across the three levels and one ethics exam.


Level 1: Applied Knowledge

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

Level 2: Applied Skills

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

Level 3: Strategic Professional

  • Strategic Business Reporting (SBR)
  • Strategic Business Leader (SBL)
  • Advanced Audit and Assurance (UK & INT) (AAA)
  • Advanced Financial Management (AFM)
  • Advanced Performance Management (APM)
  • Advanced Taxation (ATX)

Ethics and Professional Skills Module (EPSM)


Yes. ACCA students must also complete the Professional Ethics Module and satisfy the Practical Experience Requirement.


ACCA exam pass rates vary from paper to paper and fluctuate for each exam session.


To study for the ACCA qualification, prospective students must possess two A-Levels and three GCSEs in five separate subjects including English and Mathematics, or their equivalent qualifications.


Exam fees vary depending on your country of residence. Go to the ACCA Fees and Charges page and select your country to see applicable exam fees. 


Depending on your qualifications, you can claim exemptions from ACCA exams. Use the Exemptions Calculator to check which exemptions you are eligible for.


There is no standard cost for pursuing the ACCA qualification. However, you can calculate how much it will cost to take the exams. Additional costs will include text books and other learning materials, classes and membership fees.


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