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ACCA Exam Professional Level

The Association of Chartered Certified Accountants (ACCA) is the global body of professional accounting. It was founded in 1904. ACCA offers the globally recognized Chartered Certified Accountant qualification (ACCA or FCCA). ACCA focusses on encompassing highest standard of business-related qualifications to individuals who wish to excel in the field of accountancy and finance. The ACCA Exam is divided into levels, Fundamentals and Professional.

The Professional level is also divided into two modules- Essentials and Options. These modules are similar to the level of the Master’s degree. The syllabus focusses on the enhancement of the previously acquired technical skills and to get hands on more advanced techniques and professional skills.

Professional Level

Essentials Module

  • Paper P1 Governance, Risk and Ethics: The P1 paper focusses on knowledge, skills, and exercise professional judgment in carrying out the role of the accountant relating to governance, compliance, internal control and risk management within an organization - in the context of an overall ethical framework.
  • Paper P2 Corporate Reporting (CR): The P2 paper focusses on knowledge, skills, and exercise professional judgment in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.
  • Paper P3 Business Analysis (BA): The P3 paper focusses on the application of relevant knowledge, skills, and exercise professional judgment 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.

Options Module (Any Two)

  • Paper P4 Advanced Financial Management (AFM): The P4 paper focusses on the application of relevant knowledge, skills, and exercise professional judgment as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organization.
  • Paper P5 Advanced Performance Management (APM): The P5 paper focusses on the application of relevant knowledge, skills, and exercise professional judgment in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organization and its strategic development.
  • Paper P6 Advanced Taxation-Local Variant: The P6 paper focusses on the application of relevant knowledge, skills, and exercise professional judgment in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.
  • Paper P7 Advanced Audit and Assurance (AAA): The P7 paper focusses on the application of relevant knowledge, skills, and exercise professional judgment in analyzing, evaluating, concluding and reporting on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

ACCA Professional Level Qualification Fees and dates

Registration June Exams December Exams

Early entry (online only)

8 March

8 September

Standard exam entry (online and paper)

8 April

8 October

Late exam entry (online only)

8 May

8 November


Exam level Exam
entry
period
December
2014
June
2015

Exam fee

Exam fee

(per exam)

(per exam)

Professional:
P1, P2 and P3 (and any two
from P4, P5, P6 and P7)

Early

£100

£103

Standard

£108

£111

Late

£259

£266

ACCA Qualification June 2015 Session Schedule- Professional Level

Monday 1 June P7 Advanced Audit and Assurance

Tuesday 2 June

P4 Advanced Financial Management

Thursday 4 June

P5 Advanced Performance Management

Friday 5 June

P6 Advanced Taxation

Monday 8 June

P3 Business Analysis

Tuesday 9 June

P2 Corporate Reporting

Wednesday 10 June

P1 Governance, Risk and Ethics

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