ACCA - The global body for professional accountants

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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 a wide range of ten competency areas, appropriate for the Complete Finance  Professional.

To qualify as an ACCA member you will need to complete a minimum of five of 14 exams (nine are eligible for exemption).


To introduce knowledge and understanding of the business and its environment.  The influence this has on how organisations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organisation, its people and systems. F1, Accountant in Business
To develop knowledge and understanding of management accounting techniques to support management in planning, measuring, controlling and monitoring business performance in a variety of business context. F2, Management Accounting
To develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements. F3, Financial Accounting

To develop knowledge and skills in the understanding of the general legal framework and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary.

Please note that the competences for F4 have come from the F4 English exam. For variant syllabus information please click F4 global variant syllabuses  

F4, Corporate and Business Law
To develop knowledge and skills in the application of management accounting techniques and approaches for planning, measuring, controlling, monitoring and evaluation of business performance. F5, Performance Management

To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.

Please note that the competences for F6 have come from the F6 UK exam. For variant syllabus information please click F6 global variant syllabus.

F6, Taxation
To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements. F7, Financial Reporting
To develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework. F8, Audit and Assurance
To develop the knowledge and skills in the application of financial management techniques and approaches for planning, control and evaluation of investment and financing decisions. F9, Financial Management
To apply relevant knowledge, skills and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organisation, in the context of an overall ethical framework. P1, Governance, Risk and Ethics
To apply knowledge, skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations. P2, Corporate Reporting
To apply relevant knowledge, skills, and exercise professional judgement in assessing strategic position, determining strategic choice, and implementing strategic action through beneficial business process and structural change; coordinating knowledge systems and information technology and by effectively managing processes, projects, and people within financial and other resource constraints. P3, Business Analysis
To apply relevant knowledge, skills and exercise professional judgement in the analysis, evaluation and implementation or recommendation of investment and financing decisions of an organisation to ensure value creation. P4, Advanced Financial Management
To apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques and approaches in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development. P5, Advanced Performance Management

To apply relevant knowledge, skills and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.

Please note that the competencies from P6 Advanced Taxation have come from P6 UK. To see the syllabuses for the global variant exams for P6 please click P6 global variant syllabus.

P6, Advanced Taxation

To analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

In some jurisdictions this exam, or the appropriate variant exam, will be a requirement for you to achieve to practice audit.

P7, Advanced Audit and Assurance