The ACCA have more paths to success than anyone else. Start at the right level for you, and begin your ACCA journey today.  The ACCA (Association of Chartered Certified Accountants) exams are divided into 3 levels: The Foundation, Fundamentals and Professional.

Don’t have the qualifications to start at the Fundamentals level? No problem. The Foundations level gives you all the grounding you need.

The Fundamentals and Professional levels together form the ACCA Qualification. If you don’t have the relevant education to jump straight in at Professional level then you can start here. However, you’ll need to have some relevant secondary education.

Professional level is the final stage of the ACCA Qualification. If you have relevant education such as a university degree from an ACCA-accredited university, you could start here.


Foundation In Accounting


The Knowledge module essentially covers the introduction to the main areas of financial and management accounting.

Subjects covered in this level are:

F1 Accounting In Business

F2 Management Accounting

F3 Financial Accounting

Foundation In Accounting


The skills module covers the technical aspects and areas expected of an accountant.

Subjects covered in this level are:

F4 Corporate and Business Law

F5 Performance Management

F6 Taxation

F7 Financial Reporting

F8 Audit and Assurance

F9 Financial Management

Foundation In Accounting


At the Professional level of the ACCA Qualification, you’ll learn the dynamic skills and strategic vision that all great businesses and financial leaders need. It also gives you the opportunity to specialize in areas that best suit your career ambitions.

Essentials Module
The essentials module will build on the technical knowledge and skills already developed in the Fundamentals level.

Subjects covered in this level are:

P1 Governance, Risk and Ethics

P2 Corporate Reporting

P3 Business Analysis

Options Module
The options module will explore advance professional skills, knowledge and techniques fit for a senior level as accountant working in an advisory or consultancy role.

Subjects covered in this level are:

P4 Advanced Financial Management

P5 Advanced Performance Management

P6 Advanced Taxation

P7 Advanced Audit and Assurance

Professional Ethics Module
Professional Ethics Module is at the heart of ACCA and is covered in 11 of the 16 subjects, including all papers at the Professional level and 3 of the Essentials subject. the aim of this module is to introduce you to a range of ethical ideas and concepts.
You get access to the module as soon as you complete the Knowledge module (F1-F3) of the Fundamentals level. While you have the flexibility to complete the ethics module in your own time you should note that ethics is now one of your requirements of membership and it is therefore recommended that you take the Professional Ethics module at the same time as, or before, the P1, Governance, Risk and Ethics exam.