ACCA - The global body for professional accountants

Level 2 : Fundamentals - Skills

Critically review, consolidate and extend a systematic and coherent body of knowledge, utilising specialised skills across an area of study.


  • Possess critical understanding of theories, principles and concepts in one or more specific areas at current boundaries of the subject area
  • Incorporate and evaluate multiple sources of information and understand how to apply knowledge in a variety of contexts


  • Demonstrate complex and specialised skills in a professional capacity and in arbitrary contexts
  • Transfer and apply diagnostic skills in a range of contexts
  • Use and modify skills to conduct enquiry and provide critical review and synthesis of data
  • Exercise discernment in detailed resourcing, planning and the management of technical functions, accepting accountability for outcomes

Autonomy and Accountability:

  • Conduct tasks independently, professionally and ethically
  • Perform effectively under direction in peer relationships with qualified practitioners
  • Apply critical reflection and other learning strategies, which address on-going learning needs and the needs of others
Technical competences are the skills and abilities developed directly through the ACCA Qualification (exams, experience and ethics).
Exam Image

Technical competences

Examinations are one of the three main components of the ACCA qualification. The other two components are ethics and experience. Examinations test candidates knowledge and skills from ten broad competency areas, appropriate for the Complete Finance  Professional.


These are behavioural attributes expected of the Complete Finance Professional which support the broad competency areas demonstrated in the exams, the ethics components and in the practical experience requirement. These behaviours are transferable and may apply to more than one competency area and to several components of the qualification, in different contexts. 
Performance Objectives

Behavioural competences