ACCA Course Level: If you’re looking to establish a solid career in accounting and finance that is recognized globally, the ACCA Qualifications levels are definitely worth considering. Getting a grip on the ACCA course levels will allow you to map out your journey more effectively, taking it one step at a time.
But remember, the ACCA course isn’t just about crunching numbers; it’s designed to elevate your skills from basic knowledge to high-level strategic thinking that top companies rely on. Below, we’ve simplified the ACCA course structure for 2025, covering its levels, subjects, exam papers, and how you can navigate through each stage.
The levels of the ACCA course are categorized into three primary stages. Every level relies on the one that came before, facilitating a seamless and structured learning experience.
In total, these ACCA course levels comprise 13 exams, referred to as the ACCA course structure 2025 list.
Applied Knowledge Level ACCA is the starting point of the ACCA journey. It gives you the foundation in business and basic accounting. Generally, students take around 6 to 12 months to complete this level:
ACCA Knowledge Level has three papers:
Business and Technology(BT): In this subject, students understand how businesses run and the role of accountants.
Management Accounting(AM): In this subject, students learn how to control, budget, and make business decisions.
Financial Accounting(FA): In this students understand the basics of double-entry accounting and making financial reports.
Below, we’ve mentioned the exam details of Applied Knowledge Level ACCA:
Applied Knowledge Level Exam Details | |
Exam | ACCA |
Exam Level | ACCA Applied Knowledge Level |
Test Format | Computer-based exams |
Duration | 2 hours |
QuestionTypes | MCQs and Short Practical Questions |
Passing Marks | Minimum 50% |
After the Applied Knowledge Level, the next step is the Applied Skills Level ACCA. In this level, students improve their practical knowledge and prepare themselves for the mid-level roles. Generally, students take around 12 to 18 months to complete the Applied Skills Level AACA
In this ACCA level and Subjects, students have to give 6 papers:
Corporate and Business Law(LW): In this students learn about the basics of law, legal systems, and the company rules.
Performance Management(PM): This subject teaches students about costing techniques, planning, and performance review
Taxation(TX): From this subjects students learn about different types of taxes and how they work.
Financial Reporting(FR): In this subject, students will learn about advanced financial statements and accounting standards.
Auditing and Assurance(AA): Students will learn about audits, controls, and ethics from this subject
Financial Management(FM): From this paper, students will learn about Investment, Risk, and managing company funds.
Below, we’ve mentioned the exam details of Applied Skill Level ACCA:
Applied Skill Level Exam Details | |
Exam | ACCA |
Exam Level | ACCA Applied Skill Level |
Test Format | Computer-based exams |
Duration | 3 hours |
QuestionTypes | Objective, Practical, and Written Answers |
Exam Session | March, June, September, and December |
Passing Marks | Minimum 50% |
Strategic Professional Level ACCA is the third and final stage in the ACCA Qualification Levels. This level prepares the candidates for senior and higher roles like CFO, Finance Head, or Business Advisor. In this level, students generally take 18 to 24 months to complete the Strategic Professional Level ACCA.
In this level, papers are divided into 2 segments: one is essential papers, containing 2 papers, and the other segment is of optional papers that contain 4 papers. Below, we’ve mentioned the complete details:
Strategic Business Leader(SBL): In this subject, students will learn about Business leadership, ethics, and governance
Strategic Business Reporting(SBR): From this subject, students will understand high-level financial reporting and professional judgment.
Advanced Financial Management(AFM): From this paper, students will learn about financial planning and international finance.
Advanced Performance Management(APM): From this subject, students can learn about high-level planning and performance checks.
Advanced Taxation(ATX): In this paper, students will learn about Complex tax issues and planning.
Advanced Audit and Assurance(AAA): In this ACCA exam paper list, students will learn about auditing and specialized areas.
Students must finish the levels sequentially. You can take exams in any order within a level, but you need to complete one level before progressing to the next.
Create a weekly timetable: Divide your study time across all the subjects and stick to a routine. Don’t change the routine daily. Prioritise the difficult subjects first and give those subjects more time.
Set daily goals: Set a realistic goal. Break down the topics into small topics and sections and set a target for each day to maintain focus.
Include revision time: In your timetable add a separate time for revision. Reserve time for weekly revision to reinforce what you have studied throughout the week.
Check Eligibility Early: Visit the official ACCA site or contact your institute to check which papers you can skip.
Submit Necessary documents: Ensure all past academic transcripts and certificates are provided to claim exemptions smoothly
In 2025, the ACCA Course Levels provide a comprehensive route for individuals aiming to advance in accounting and business. From fundamental understanding to strategic management, the ACCA tiers and topics are crafted to develop practical abilities.
Whether you are a student post-school or an individual aiming to switch careers, the ACCA course framework for 2025 guides you to advance at each stage.
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