ACCA - The global body for professional accountants

Level 3 : Professional - Essentials and Options

Display mastery of complex and specialised areas of knowledge and skills.


  • Possess critical awareness of current issues and new developments in the field with organised understanding of knowledge
  • Draw on multiple sources of knowledge from one or more specialisms


  • Select from range of complex and advance skills, including specialised research or equivalent tools and techniques of enqiry
  • Act in a wide, unpredictable range of professional capacities and indistinct contexts
  • Demonstrate originality and / or creativity in knowledge application and develop emerging techniques in field
  • Make informed judgements in situations where not all information is complete or consistent

Autonomy and Accountability:

  • Take substantial accountability for work of individuals and groups by leading and initiating activity
  • Critically reflect on own and others' roles and take responsibility for continued development
  • Make identifiable contribution to change and development
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