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The Fundamentals level consists of a total of 9 papers/subjects, which are further divided into two modules: Knowledge and Skills.

Knowledge Module:
The Applied Knowledge exams offer students a comprehensive introduction to the world of finance, fostering essential understanding and techniques in accounting.
F1 – Business and Technology (BT)
F2 – Management Accounting (MA)
F3 – Financial Accounting (FA)

Skills Module:
In the Skills Module the Applied Skills exams expand upon current knowledge and understanding, cultivating robust, versatile and practical finance skills essential for aspiring strategic professional accountants across various sectors and industries.
F4 – Corporate and Business Law (LW)
F5 – Performance Management (PM)
F6 – Taxation (TX)
F7 – Financial Reporting (FR)
F8 – Audit and Assurance (AA)
F9 – Financial Management (FM)

The Professional level consists of two modules: Essentials and Options. Both modules are at the Professional level and have been set at the same ability level as a Master’s degree. This level builds upon the technical knowledge gained through the Fundamentals level. It also explores more advanced professional skills, techniques, and values required at a senior level by accountants working in advisory or consultancy roles.
Essentials:
SBL – Strategic Business Leader
SBR – Strategic Business Reporting

Options: (The Options module contains four papers, but you only need to complete two)
Advanced Financial Management (AFM)
Advanced Performance Management (APM)
Advanced Taxation (ATX)
Advanced Audit and Assurance (AAA)
Besides these two levels, there’s a professional ethics module which has to be cleared to become ACCA certified. This module is open once you have cleared Fundamentals level and entered the professional level.

Ethics and Professional Skills Module
Students are required to complete 20 hrs of the Ethics and Professional Skills Module, which develops the complete range of skills that employers demand.

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To take the ACCA exams, candidates must complete all 13 exam papers, fulfill the Ethics and Professional Skills module, and complete 36 months of practical work experience. This includes meeting nine performance objectives signed off by a practical experience supervisor.

Foundations Level
Exam Duration: 2 hours
Passing Marks: 50%
Total Marks: 100

Applied Knowledge Level
Exam Duration: 2 hours
Passing Marks: 50%
Total Marks: 100

Applied Skills Level
Exam Duration: 3 hours
Passing Marks: 50%
Total Marks: 100

Strategic Professional Level
Exam Duration: 4 hours
Passing Marks: 50%
Total Marks: 100

ACCA offers flexibility with two types of computer-based exams (CBEs).
On-demand CBEs: For exams like Business and Technology (BT), Management Accounting (MA), Financial Accounting (FA), and Corporate and Business Law (LW), candidates can take the test at any time of the year.
Session CBEs: For Performance Management (PM) through Financial Management (FM), exams are held in March, June, September, and December.
Strategic Professional CBEs: These exams, covering essentials and two optional papers, are also held in March, June, September, and December.