ACCA - The global body for professional accountants

Public practice is the sector where accountants provide services for clients including accounts preparation, taxation and audit and assurance services. This sector also covers advisory; financial, business and consultancy services.

EXAMS

Exams are one of the three main components of the ACCA qualification. The other two components are experience and ethics.

At the Professional level students must complete all three Essentials exams and choose two out of four Options exams.

Students in practice may find all four Options exams relevant, but may wish to take P6 Advanced Taxation and P7 Advanced Audit and Assurance if they are working within these specialist areas.

Exam Image

Exams

EXPERIENCE

PSR_Experience is one of the three main components of the ACCA qualification. The other two components are exams and ethics. ACCA members must demonstrate their competence in ten broad competency areas, appropriate for the Complete Finance Professional. To demonstrate their competence, students must complete nine performance objectives which must be verified by an IFAC qualified practical experience supervisor. All five Essentials performance objectives must all be completed plus a further four Technical performance objectives from a choice of 15.

The demonstration of the achievement of these objectives are recorded using an online tool called MyExperience.

Performance Objectives

Experience

ETHICS

Ethics is one of the three main components of the ACCA qualification. The other two components are exams and experience. To become the Complete Finance Professional, ACCA members must demonstrate their ethical competence. To be eligible for the Advanced Diploma in Accounting and Business and to become an ACCA member, students must successfully complete the Professional Ethics module.

There is also a Foundations level ethics module known as the Foundations in Professionalism module which must be successfully completed as part of any Foundations level qualification, including the Diploma in Accounting and Business.

FIP PEM

Ethics

BEHAVIOURAL COMPETENCIES
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

JOB PROFILES SUMMARY

Review the different roles which form part of the finance function. See how to enter and progress through these roles, how they relate to performance objectives and options exams and understand more about what is involved in each role.

Job Profiles

Job Profiles



SECTOR LINKS