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About the ACCA Syllabus





Fundamentals - Knowledge


ACCA F1 Accountant in Business:

To develop knowledge and understanding of the business environment and the influence this has on how organisations and accountants operate, and of the role of the accountant and other key business functions in contributing to an efficient, effective and ethical organisation, and to build knowledge and understanding of the basic principles of effective management.

ACCA Syllabus

ACCA F2 Management Accounting:

To develop knowledge and understanding of how to prepare and process basic cost and quantitative information to support management in planning and decision-making in a variety of business contexts.

ACCA F3 Financial Accounting:

To develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques.

This includes the preparation of basic financial statements and the preparation of basic consolidated financial statements and interpretation of financial statements.



Fundamentals - Skills

ACCA F4 Corporate and Business Law:

To develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary.

ACCA F5 Performance Management:

To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control.

ACCA F6 Taxation:

To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.

ACCA F7 Financial Reporting:

To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups, and how to analyse and interpret those financial statements.

ACCA F8 Audit and Assurance:

To develop knowledge and skills in the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

ACCA F9 Financial Management:

To develop knowledge and skills expected of a financial manager - relating to issues affecting investment, financing, and dividend policy decisions.


Professional - Essentials

ACCA P1 Governance, Risk and Ethics:

To apply relevant knowledge, skills, and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance, and the management of risk within an organisation - in the context of an overall ethical framework.

ACCA P2 Corporate Reporting:

To apply knowledge, skills, and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

ACCA P3 Business Analysis:

To apply relevant knowledge, skills, and exercise professional judgement in assessing strategic position, determining strategic choice, and implementing strategic action through business process and structural change, coordinating knowledge systems and information technology, and by managing quality processes, projects, and people.



Professional - Options


You need to complete two Options papers as part of ACCA’s exam requirements to achieve ACCA membership and become a professional accountant.


ACCA P4 Advanced Financial Management:

To apply relevant knowledge, skills, and exercise professional judgement as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation.


ACCA P5 Advanced Performance Management:

To apply relevant knowledge, skills, and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.


ACCA P6 Advanced Taxation:

To apply relevant knowledge, skills, and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.


ACCA P7 Advanced Audit and Assurance:

To apply relevant knowledge, skills, and exercise professional judgement in analysing, evaluating, concluding and reporting on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.


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