ACCA Syllabus 2025
The Association of Chartered Certified Accountants (ACCA) is a leading global professional body offering a pathway to a successful career in accounting and finance. As the ACCA syllabus evolves to meet the demands of the modern business world, understanding its structure and upcoming changes is crucial. This article provides an overview of the ACCA Syllabus for 2025, outlining its key levels and highlighting the significant updates aimed at equipping professionals with the skills needed for the future of finance.
About the ACCA
The Association of Chartered Certified Accountants (ACCA) is a globally recognised professional body for accountants. With over 241,000 members and 542,000 students across 178 countries, ACCA provides a clear path to a successful career in accounting, finance, and business. The qualification is valued by employers worldwide, offering the technical and ethical skills required to excel in the profession.
ACCA’s comprehensive syllabus ensures that students develop expertise in financial management, taxation, auditing, and business law while also honing their strategic and leadership abilities. The qualification is structured to equip students with the knowledge and practical experience needed to meet the evolving demands of the accounting profession.
The ACCA syllabus
The ACCA syllabus is divided into three key levels: Applied Knowledge, Applied Skills, and Strategic Professional. These stages provide a progressive learning structure, allowing students to build a solid foundation before advancing to higher-level competencies.
The ACCA levels
Applied Knowledge
The Applied Knowledge level introduces fundamental concepts in accounting and finance, forming the basis for further study. This stage includes three key modules:
Business and Technology (BT) – Covers the impact of business structure and environment on accounting and finance.
Management Accounting (MA) – Focuses on cost management, budgeting, and decision-making.
Financial Accounting (FA) – Introduces the principles of financial reporting and international accounting standards.
Applied Skills
At the Applied Skills level, students build on their foundational knowledge, developing technical proficiency in core accounting areas. This level consists of six modules:
Corporate and Business Law (LW) – Examines legal frameworks relevant to accounting and business.
Performance Management (PM) – Explores advanced cost management techniques and performance evaluation.
Taxation (TX) – Covers national and international tax systems and compliance requirements.
Financial Reporting (FR) – Develops financial statement preparation and analysis skills.
Audit and Assurance (AA) – Introduces auditing principles and regulatory requirements.
Financial Management (FM) – Focuses on financial decision-making, risk management, and investment appraisal.
Strategic Professional
The Strategic Professional level equips students with the skills required for leadership roles. It includes two compulsory modules and two optional modules:
Compulsory modules:
Strategic Business Leader (SBL) – Develops leadership, strategic thinking, and professional ethics.
Strategic Business Reporting (SBR) – Focuses on financial reporting at an advanced level, integrating ethical considerations.
Optional modules (students choose two):
Advanced Financial Management (AFM)
Advanced Performance Management (APM)
Advanced Taxation (ATX)
Advanced Audit and Assurance (AAA)
Students must also complete a practical experience requirement (PER) and demonstrate professional ethics through the ACCA Ethics and Professional Skills module.
ACCA syllabus changes in 2025
ACCA continuously updates its syllabus to reflect industry developments and regulatory changes. In 2025, key changes are expected to enhance the relevance of the qualification in the evolving accounting landscape.
Notable updates include:
Greater emphasis on digital skills – The syllabus will integrate data analytics, automation, and artificial intelligence (AI) applications, preparing students for the digital transformation of finance.
Sustainability and ESG reporting – New content on environmental, social, and governance (ESG) reporting will be introduced, aligning with global sustainability standards.
Revised taxation content – The Taxation (TX) module will reflect updates in national and international tax legislation.
Enhanced ethics and professionalism training – The Ethics and Professional Skills module will incorporate real-world case studies, reinforcing ethical decision-making in complex scenarios.
These changes ensure that ACCA-qualified professionals remain at the forefront of the industry, equipped with the knowledge and skills required to navigate an evolving financial landscape.
Prepare for your future in accounting and finance
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The ACCA syllabus is divided into three key levels: Applied Knowledge, Applied Skills, and Strategic Professional.