ACCA Exam Pattern 2025: The ACCA qualification offered by the Association of Chartered Certified Accountants is globally recognized and opens doors to excellent career opportunities in accounting and finance. The ACCA exam pattern is thoughtfully designed to assess a candidate's knowledge, skills, and ability to apply concepts practically in real-world business scenarios.
The ACCA exam is divided into three levels: Applied Knowledge, Applied Skills, and Strategic Professional, comprising a total of 13 papers. Each level focuses on different aspects of the accounting profession, making it crucial for aspirants to understand the exam structure, paper formats, timings, and other details thoroughly.
Here is a comprehensive overview of the ACCA exam pattern to help you navigate the course structure and prepare effectively for a successful ACCA journey.
ACCA Exam Pattern 2025
The ACCA exam pattern is structured into three distinct levels, each covering various subjects tailored to build a candidate's expertise in accounting and finance. These levels are:
- Applied Knowledge Level
- Applied Skills Level
- Strategic Professional Level
The table below for ACCA Exam Pattern 2025 help you understand the structure:
| ACCA Exam Pattern 2025 |
|
Level
|
Number of Papers
|
Subjects
|
Exam Duration
|
Format
|
|
Applied Knowledge
|
3
|
Business and Technology (BT), Management Accounting (MA), and Financial Accounting (FA)
|
2 hours
|
Objective (MCQ-based)
|
|
Applied Skills
|
6
|
Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA) and Financial Management (FM)
|
3 hours
|
Objective + Written (Mix of MCQs and essays)
|
|
Strategic Professional
|
4 (2 Essentials, 2 Options)
|
Strategic Business Leader (SBL), Strategic Business Reporting (SBR)
Optional: Advanced Financial Management (AFM), Advanced Performance Management (APM), Advanced Taxation (ATX), and Advanced Audit and Assurance (AAA)
|
3-4 hours
|
Written (Case studies, essays, professional reports)
|
ACCA Exam Levels
The ACCA exam is divided into three progressive levels, each designed to build a deeper understanding of accounting and business principles. These levels include Applied Knowledge, Applied Skills, and Strategic Professional, ensuring a step-by-step approach to mastering the accounting profession.
1. Applied Knowledge Level
This is the foundational level of the ACCA qualification, introducing key accounting and business concepts. It establishes a strong base for advanced studies. Students completing this level gain a solid understanding of essential principles through three core subjects:
- Business and Technology (BT)
- Management Accounting (MA)
- Financial Accounting (FA)
Exam Format:
Each exam lasts for 2 hours and includes multiple-choice and objective-type questions. The focus is on basic business operations and financial fundamentals, which are crucial for advanced levels.
2. Applied Skills Level
Building on the Applied Knowledge Level, this stage emphasizes applying concepts to more complex scenarios. It consists of six papers:
- Corporate and Business Law (LW)
- Performance Management (PM)
- Taxation (TX)
- Financial Reporting (FR)
- Audit and Assurance (AA)
- Financial Management (FM)
Exam Format:
The exams are 3 hours long and feature multiple-choice, objective-type, and scenario-based questions. This level focuses on the practical application of skills and analytical problem-solving.
3. Strategic Professional Level
The highest and most advanced level prepares students for leadership roles. This stage emphasizes strategic management and decision-making skills. It includes four papers:
Exam Format:
Students tackle written tasks simulating real-world business challenges. These exams test strategic thinking and problem-solving abilities essential for senior roles.
Each level is designed to build on the previous one, ensuring a well-rounded understanding of accounting and finance. This structured approach equips students with both foundational knowledge and advanced expertise required for a successful career in the accounting profession.
ACCA Subjects Paper Pattern
Below is a detailed table outlining the paper patterns for various subjects offered under ACCA across its three levels.
| ACCA Subjects Paper Pattern |
|
Level
|
Subjects
|
Paper Pattern
|
|
Applied Knowledge Level
|
BT, MA, FA
|
Multiple-choice, objective questions
|
|
Applied Skills Level
|
LW, PM, TX, FR, AA, FM
|
MCQs, scenario-based, short-form and long-form answers
|
|
Strategic Professional Level
|
SBL, SBR, AFM, APM, ATX, AAA
|
Long-form, case study-based answers
|
ACCA Exam Timings
The ACCA exams are held four times a year in March, June, September, and December. Each ACCA qualification level has different exam schedules or windows, so candidates must check the dates specific to their level. The exams usually take place in two sessions, morning and afternoon.
However, the exact timing for each paper may vary depending on your country and time zone. Make sure to confirm the specific schedule in your location before the exam day.
ACCA Exam Bookings
Booking your ACCA exam is a simple process. You need to log in to your MyACCA account and follow the steps to register for the exam. It’s important to book your exam early, preferably before the official deadline.
Booking early has two major benefits:
-
No Extra Charges: Late bookings will cost more because they come with additional fees.
-
Preferred Slot and Location: Early bookings give you a better chance of securing the exam center and timing that suits you best.
Keep track of the deadlines for your exam sitting to avoid unnecessary stress and expenses.
ACCA Exam Duration
The duration of ACCA exams differs based on the level:
-
Knowledge Level: 2 hours per paper
-
Applied Skills Level: 3 hours per paper
-
Strategic Professional Level: 3 to 4 hours per paper
Higher-level exams include longer, more detailed questions and case studies, requiring extra time for thorough answers.
Your exam registration process and duration may vary depending on your location. We hope this guide helps you understand the ACCA exam pattern better. For more resources and expert guidance, enroll now for PW ACCA Courses and boost your preparation!
Mridula Sharma10 Feb, 2025
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