ACCA
Modules

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Modules

The ACCA qualification has two levels that students need to pass in order to become a Qualified Accountant: the Fundamentals level consisting of nine papers; and the Professional level consisting of five papers.
  • The Fundamentals level is divided into Knowledge module and Skills module. The Knowledge module (consisting of three papers) introduce you to the core areas of financial and management accounting. This provides the platform from which the other technical accountancy areas are studied in greater detail in the skills module (six papers).
  • The Professional level is divided into Essentials module (three papers) and Options module (two papers out of a choice of four). Both are set at an intellectual level equivalent to a masters degree. The papers build upon the technical skills already acquired and explore more advanced professional skills, techniques and values.

Knowledge module

Three papers that introduce you into the core areas of finance and management accounting, giving you skills that you'll develop at the next level. Read more about the Knowledge module

Skills module

Six papers that test your key technical skills that you must master to become a Qualified Accountant including Law, Performance Management, Taxation, Financial Reporting, Auditing and Financial Management.  Read more about the Skills module

Essentials module

Three papers that build upon the technical skills you acquired at the Fundamentals level.  They explore advanced professional skills, techniques and values that you will require to act as an expert accountant in an advisory or consultancy role at senior level.  Read more about the Essentials module

Options module

You will need to complete two of these modules from a choice of four.  They focus on applying your knowledge and skills into two specific areas of your choice.  Read more about the Options module