- QuickLinks
- ACCA Professional Course
- Qualification Depending upon your Academic Qualifications
- Mature Student Entry Route (MSER)
- Certified Accounting Technician (CAT) Qualification Route
- Claiming exemptions
- Fundamentals (nine papers in total)
- Professional (five papers in total)
- Examination Rules
- Exemptions Available to ACCA Affiliates
ACCA offers four core qualifications :
- A technical level qualification provides a comprehensive introduction to accountancy.
- A professional qualification enabling members to reach the highest level in accountancy (ACCA).
- A Bachelors of Science degree in Applied Accounting which is centered on the needs of employers for practical and professional accounting BSc (Hons).
- A Masters in Business Administration designed to broaden business understanding and enhance strategic decision making (MBA)
ACCA Professional Course
The ACCA Professional Scheme is a highly relevant targeted combination of study and practical experience. The syllabus is a result of extensive research and consultation with governments, students, colleges and employers from a range of public and private sector organizations.
Wherever you are in the world, ACCA strives for consistently high standards of training and support. Its personal and virtual study options have been developed to ensure that you have maximum control over what you learn the way you learn and the pace at which you work.
Future employers will be aware of your potential because the ACCA qualification is highly regarded throughout the world. ACCA has effective relationships with local and multinational organizations, accounting bodies, corporations and institutions including governments and even the United Nations.
The ACCA qualification is a passport to a new world of opportunities. Once you become a member, the learning process continues throughout your career. The range of educational opportunities includes a degree qualification, plans for a specifically tailored MBA and constantly updated range of courses in all areas of finance and management.
Qualification Depending upon your Academic Qualifications
2 years B.Com/ BSc / BA from a recognized university or 2 GCE ( Advanced Level) passed & 3GCE (Ordinary Level) passed with grades A-E (with at least grade A-C in English & Mathematics in Ordinary Level) or 2GCE (Advanced Level) passed & Intermediate Examination / High School Certificate 50% or above or Completion of CAT Papers 1 to 5
Mature Student Entry Route (MSER)
You must be 21 years or above of age and must pass equivalent of papers F2 & F3 within 2 years from the date of the first eligible examination session. After passing, the student will then be transferred to the ACCA Qualification route.
Certified Accounting Technician (CAT) Qualification Route
if a student has passed all nine papers of CAT, he is eligible for direct entry to Skills Module of ACCA Qualification by claiming exemption from first three papers in the Knowledge module.
Claiming exemptions
The number of exemptions you can claim depends on how closely your previous qualifications match the content of the ACCA –accredited university. You may be eligible to claim exemption from up to all nine exams of the Fundamental level. No exemptions are available for the Professional level.
You can find out online whether you are entitled to claim any exemptions:
www.accaglobal.com/students/study-exams/exemptions
ACCA can only award exemption on the basis of qualifications awarded by recognized institutions (i.e. those which are recognized by the local Ministry of Education as public sector institutions or the equivalent status under their regulations). If your institution is not listed on the exemption enquiry review, Students will be required to pay an exemption fee for each paper awarded. Exemption fees are the same as examination fees.
You must send official proof of any relevant qualifications which are held or are currently being studied with your registration form, for ACCA to assess your eligibility and confirm your entitlement for exemptions.
Award certificate must be submitted for all completed qualifications.
Academic transcripts should also be submitted for any qualification upon which you wish to claim exemption.
Any documentation which is not in English must be officially translated and attested before Submission.
EXAMINATION STURCTURE
You need to complete 14 papers in total within ten years from the date of registration with ACCA.
F1
Accountant in Business
(AB)
F2
Management Accounting
(MA)
F3
Financial Accounting
(FA)
F4
Corporate and Business Law
(CL)
F5
Performance Management
(PM)
F6
Taxation
(TX)
F7
Financial Reporting
(FR)
F8
Audit and Assurance
(AA)
F9
Financial Management
(FM)
P1
Professional Accountants
(PA)
P2
Corporate Reporting
(CR)
P3
Business Analysis
(BR)
P4
Advanced Financial Management
(AFM)
P5
Advanced Performance Management
(APM)
P6
Advanced Taxation
(ATX)
P7
Advanced Audit and Assurance
(AAA)
-
Examination Rules
- Passing marks for all papers is 50%
- There are two manual examination session per year – June & December.
- Up to four papers can be taken in a single examination session.
- The knowledge module must be completed before the Essentials & Options module can be attempted.
- All papers of the Fundamentals module have to be passed before any paper of Options module is taken (exception being the clearance of Essentials).
- Ethics module should be completed before, at the same time or soon after Completing P1, but must be completed before applying for membership.
Computer Based Examination (CBE)
Students have the option of taking Computer Based Examinations of F1, F2 & F3 of the knowledge Module.
CBEs are held every month.
Exemptions Available to ACCA Affiliates
ACCA (UK) qualified students are eligible for the following other professional qualifications.
A qualified ACCA (UK) needs to appear for the Professional Stage of Institute of Chartered Accountants of Pakistan (ICAP), Foundation and Intermediate stages being fully exempt.
A qualified ACCA (UK Stream) needs to appear for 3 papers of Institute of Chartered Accountants of England & Wales (ICAEW) only, remaining papers being fully exempt.
A qualified ACCA needs to appear for 7 papers of Chartered Institute of Management Accountants UK (CIMA) only, remaining papers being fully exempt.
