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What is the best ACCA Paper Attempt Order for beginners?
For beginners, it is best to start with the Applied Knowledge level papers: Business and Technology (BT), Management Accounting (MA), and Financial Accounting (FA) before moving to higher levels.
Can I attempt more than one ACCA paper at a time?
Yes, if students have enough study time, they can attempt two papers together, especially at the Applied Knowledge or Applied Skills levels. However, at the Strategic Professional level, it is recommended to focus on one paper at a time due to their difficulty.
How important is it to follow the ACCA Paper Attempt Order?
Following a good ACCA Paper Attempt Order helps build knowledge step-by-step, avoids confusion, and improves students' chances of passing, since many advanced papers require understanding of earlier subjects.
What should I consider when choosing optional Strategic Professional papers?
Choose optional papers based on their strengths, career interests, and previous performance in related Applied Skills papers. Also, consider which papers students' employers may prefer.
Is there a time limit to complete ACCA exams?
Yes, there is a seven-year rule for Strategic Professional exams. Students must complete all Strategic Professional papers within seven years of passing their first one, or else they may need to retake some exams.
ACCA Paper Attempt Order, Subject List and Step by Step Process
Muskan Verma25 Aug, 2025
ACCA Paper Attempt Order: Choosing the right ACCA Paper Attempt Order can make your learning journey smoother and increase your chances of passing. Many students struggle to decide where to start and how to move through the ACCA subjects list. In this guide, we will go step by step through the ACCA paper order so you can plan your studies in a smart way.
The ACCA qualification has 13 papers divided into three levels: Applied Knowledge, Applied Skills, and Strategic Professional. If you know the right ACCA Paper Attempt Order, you can build strong knowledge step-by-step instead of feeling lost later.
ACCA Paper Attempt Order
The ACCA Paper Attempt Order means the sequence in which you should take the ACCA exams. Choosing the right order helps you understand subjects better and avoid confusion. Since some papers depend on knowledge from earlier ones, it is important to follow a good plan.
Starting with easier or foundational subjects first builds your confidence. Then, moving to more advanced topics makes studying smoother. The ACCA Paper Attempt Order also helps you prepare well for changes in the exam syllabus and manage your study time wisely. By following a clear order, you can stay organised and improve your chances of passing all ACCA papers.
Understanding the ACCA Subjects List
Before deciding on the ACCA Paper Attempt Order, it is important to know the ACCA subjects list. The ACCA qualification has three main levels with different subjects in each. Below is a table showing these levels and the papers in each:
ACCA Subjects List
Level
Papers (ACCA Subjects List)
Applied Knowledge
Business and Technology (BT), Management Accounting (MA), Financial Accounting (FA)
Applied Skills
Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA), Financial Management (FM)
Strategic Professional
Compulsory: Strategic Business Leader (SBL), Strategic Business Reporting (SBR)
Below, we’ve mentioned the step-by-step process of the best ACCA Paper Attempt Order:
Step 1: Applied Knowledge Level
Start with the basics. Students can study BT and MA together if they have enough time, then take FA separately. This way, students understand accounting well before moving to the next level. The recommended ACCA Paper Attempt Order that the student can follow is:
Business and Technology (BT): This subject introduces business and accounting concepts to the students.
Management Accounting (MA): This builds skills for analysing costs and performance.
Financial Accounting (FA): This subject teaches the foundations of preparing financial statements.
Step 2: Applied Skills Level
Once students have completed Applied Knowledge, move to Applied Skills. Here, the ACCA Paper Attempt Order matters even more because some subjects are tougher than others. The suggested ACCA Paper Attempt Order that students can follow is:
Corporate and Business Law (LW): This subject is easy to start with as it is less connected to other papers.
Financial Reporting (FR): This builds on the FA paper that students have studied earlier.
Taxation (TX): This is best when taken in June or September so that syllabus changes don’t affect students if they need a resit.
Financial Management (FM): Uses both MA and FR concepts.
Performance Management (PM): This can be challenging, so take it when the student can focus well.
Audit and Assurance (AA): Often seen as the hardest at this level, so it’s better to attempt it alone.
Step 3: Strategic Professional Level Compulsory Papers
After completing Applied Skills, move to the Strategic Professional exams. Before attempting these, finish the Ethics and Professional Skills Module (EPSM). This module improves students’ ability to apply ethical thinking in their exams. The compulsory ACCA Paper Attempt Order is:
Strategic Business Leader (SBL): Covers business leadership and management, drawing from earlier skills.
Strategic Business Reporting (SBR): Builds on FR and FA, requiring strong technical knowledge.
Step 4: Strategic Professional Level Optional Papers
Finally, students must choose two optional papers from the ACCA subjects list at this level. The best approach is to take one optional paper at a time because these exams are more demanding. The ACCA Paper Attempt Order for these depends on their career goals and past performance.
Some tips for students are:
If students are good at audit, then they should do SBR before Advanced Audit and Assurance (AAA).
If students liked financial management, they should consider Advanced Financial Management (AFM).
If students enjoy taxation, Advanced Taxation (ATX) can be useful for students, though it is tough.
If students liked performance management, Advanced Performance Management (APM) is an option.
Following the right ACCA Paper Attempt Order is important to make students' studies more organised and effective. By starting with foundational subjects and gradually moving to advanced ones, students build strong knowledge and increase their chances of success.
Planning students' ACCA Paper Order based on their personal schedule, strengths, and syllabus changes will help them avoid confusion and stress. Remember to use the acca subjects list to guide their preparation and keep track of important rules like the seven-year completion limit.
With a clear plan and steady effort, passing your ACCA exams becomes more manageable. Take one step at a time, and keep working towards completing your qualification.
