The ACCA exam structure in 2025 still follows three main levels: Applied Knowledge, Applied Skills, and Strategic Professional. Each level helps you build a solid understanding of accounting and finance as you move forward.The Applied Knowledge level has 3 exams. These are beginner-friendly and great for getting started. Next is the Applied Skills level, which includes 6 exams that cover more technical topics. Finally, the Strategic Professional level has 2 must-take exams which is Strategic Business Leader (SBL) and Strategic Business Reporting (SBR).
Along with those, you’ll choose 2 optional exams from:
- Advanced Financial Management (AFM)
- Advanced Performance Management (APM)
- Advanced Taxation (ATX)
- Advanced Audit and Assurance (AAA)
This structure helps you grow from basics to expert-level knowledge step by step.
ACCA Exam Structure and Pattern
ACCA doesn’t have a definite pattern for all of its exams. Broadly, the entire ACCA Exam Structure and Pattern are divided into different levels and modules. The ACCA exam pattern varies with each level and modules. Let’s try to understand it from the beginning.
ACCA Syllabus and The Total Number of Papers
ACCA Syllabus can be broken down into the following three levels such as
- Applied Knowledge level
- The Applied Skills level
- The Strategic Professional level
ACCA Exam Levels and Pattern
Each level consists of several ACCA exam papers. However, to become an ACCA member, you must pass 13 ACCA essay exams, complete the online ethics module, and gain three years of relevant work experience. (Before, during or after attending the ACCA course).
| ACCA Exam Levels |
ACCA Exam Pattern |
| Applied Knowledge level |
- a) AB - Accountant in Business
- b) MA - Management Accounting
- c) FA - Financial Accounting
|
| The Applied Skills level |
- a) LW - Corporate and Business Law
- b) PM - Performance Management
- c) TX - Taxation
- d) FR - Financial Reporting
- e) AA - Audit and Assurance
- f) FM - Financial Management
|
|
The Strategic Professional level
|
- Two compulsory papers:
- a) SBL - Strategic Business Leader
- b) SBR - Strategic Business Reporting
|
- Four optional papers, of which two must be selected:
- a) AFM - Advanced Financial Management
- b) APM - Advanced Performance Management
- c) ATX - Advanced Taxation
- d) AAA - Advanced Audit and Assurance
|
ACCA Exam Syllabus, Duration and Exam Pattern
As said earlier, the exam pattern varies for each level and module and within modules. The exams can be either Paper Based Exam (PBE) or Computer-Based Exam (CBE). The ACCA Exam duration can vary between 2 hours and 3 hours. Here’s a table giving out the details for each of the exams:
| ACCA Exam |
ACCA Syllabus covered |
ACCA Exam Duration/Exam type |
ACCA Exam pattern |
| F1 |
Governance, Risk and Ethics |
2hrs
PBE/CBE |
The exam contains 2 sections:
- Section A: It contains 30 two mark objective questions and 16 one mark objective questions.
- Section B: It contains 6 four mark multitask questions, each of which will examine one of the six main sections of the F1 syllabus.
|
| F2 |
Management Accounting |
2hrs
PBE/CBE |
The examination will consist of two sections.
- Section A: It contains 35 two mark objective questions.
- Section B: It contains 3 ten mark multi-task questions, each of which will examine Budgeting, Standard costing and Performance measurement sections of the syllabus.
|
| F3 |
Financial Accounting |
2hrs
PBE/CBE |
The examination will consist of two sections.
- Section A will contain 35 two mark objective questions.
- Section B will contain 2 fifteen mark multi-task questions. These will test consolidations and accounts preparation.
The consolidation question could include a small amount of interpretation and the accounts preparation question could be set in the context of a sole trader or a limited company. |
| F4 |
Corporate and Business Law |
2 Hrs
Computer Based Exam
|
The exam will assess your knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary. You need to attend all the questions compulsorily.
- Section A:The 50% of the section A, covers 25 objective type questions for each 2 marks will be distributed. 20% of the section covers 20 questions with 1 marks for each.
- Section B:The section B covers 30% with 5 multi-task questions for each 6 marks will be given.
|
| F5 |
Performance Management |
3hrs
Paper Based Exam |
- Section A of the exam comprises 20multiple-choice questions of 2 marks each.
- Section B of the exam comprises three 10 mark questions and two 15 mark questions.
The two 15 mark questions will come from decision-making techniques, budgeting and control and or performance measurement and control areas of the syllabus.
The section A questions and the other questions in section B can cover any areas of the syllabus. Candidates are provided with a formulae sheet. |
| F6 |
Taxation |
3hrs
Paper-Based Exam |
The paper will be predominantly computational and will have five questions, all of which will be compulsory.
- Question one will focus on income tax and question two will focus on corporation tax. The two questions will be for a total of 55 marks, with one of the questions being for 30 marks and the other being for 25 marks.
- Question three will focus on chargeable gains (either personal or corporate) and will be for 15 marks.
- Questions four and five will be on any area of the syllabus, can cover more than one topic, and will be for 15 marks.
|
| F7 |
Financial Reporting |
3hrs
Paper-Based Exam |
- Section A of the exam comprises 20 multiple-choice questions of 2 marks each.
- Section B of the exam comprises two 15 mark questions and one 30 mark question.
The 30 mark question will examine the preparation of financial statements for either a single entity or a group.
The section A question and the other questions in section B can cover any areas of the syllabus. An individual question may often involve elements that relate to different subject areas of the syllabus. |
| F8 |
Audit and Assurance |
3hrs
Paper-Based Exam |
The exam will be structured in two sections.
- Section A will contain 8 two mark and four one mark objective test questions assessing the breadth of the syllabus.
- Section B will contain four 10 mark questions and two 20 mark questions.
|
| F9 |
Financial Management |
3hrs
Paper-Based Exam |
Exam has two sections:
- Section A of the exam comprises 20 multiple-choice questions of 2 marks each.
- Section B of the exam comprises three 10 mark questions and two 15 mark questions. The two 15 mark questions will come from working capital management, investment appraisal, and business finance areas of the syllabus.
The section A questions and the other questions in section B can cover any areas of the syllabus. |
| P1 |
Governance, Risk and Ethics |
3hrs
Paper-Based Exam |
The examination paper will be structured in two sections.
- Section A will be based on a case study style question comprising a compulsory 50 mark question, with requirements based on several parts, with all parts relating to the same case information. The case study will usually assess a range of subject areas across the syllabus and will require the candidate to demonstrate high-level capabilities to evaluate, relate, and apply the information in the case study to several of the requirements.
- Section B comprises three questions of 25 marks each, of which candidates must answer two. These questions will be more likely to assess a range of discrete subject areas from the main syllabus section headings, but may require application, evaluation and the synthesis of information contained within short scenarios in which some requirements may need to be contextualised.
|
| P2 |
Corporate Reporting |
3hrs
Paper-Based Exam |
The examination paper will be structured in two sections.
- Section A will consist of one scenario based question worth 50 marks. It will deal with the preparation of consolidated financial statements, including group statements of cash flows and with issues in financial reporting. Students will be required to answer two out of three questions.
- In Section B has 3 questions, out of which 2 have to be answered. They will be scenario or case-study based and one essay question which may have some computational element. Section B could deal with any aspects of the syllabus.
|
| P3 |
Business Analysis |
3hrs
Paper-Based Exam |
The examination paper will be structured in two sections.
- Section A contains one multi-part question based on a case study scenario. This question is worth 50 marks.
- Section B will consist of three discrete questions, each worth 25 marks. Candidates must answer two questions in this section.
|
| P4 |
Advanced Financial Management |
3hrs/PBE |
The examination paper will be structured in two sections.
- Section A will contain a compulsory question, comprising 50 marks. Section A will normally cover important issues relevant to the senior financial manager or adviser and will be set in the form of a case study or scenario. In this comprising question, candidates will be expected to provide answers in a specified form such as a short report or board memorandum commensurate with the professional level of the paper in part or whole of the question.
- In section B candidates will be asked to answer two from three questions, comprising 25 marks each.Section B questions are designed to provide a more focused test of the syllabus. Questions will normally contain a mix of computational and discursive elements, but may also be wholly discursive or evaluative where computations are already provided.
|
| P5 |
Advanced Performance Management |
3hrs/PBE |
The examination paper will be structured in two sections.
- Section A will contain one compulsory question comprising 50 marks
- In section B candidates will be asked to answer two from three questions comprising 25 marks each
|
| P6 |
Advanced Taxation |
3hrs/PBE + 15 mins of planning and reading. |
- Section A consists of two compulsory questions. Question 1 has 35 marks, including 4 professional marks, and question 2 has 25 marks.
- Section B consists of three 20-mark questions, two of which must be answered. Questions will be scenario based and will normally involve consideration of more than one tax, together with some elements of planning and the interaction of taxes. Computations will normally only be required in support of explanations or advice and not in isolation.
|
| P7 |
Advanced Audit and Assurance |
3hrs/PBE |
- Section A:Questions will be based on ‘case study’ type questions, there will be 2 compulsory questions.
- Different types of question will be encountered in Section B and will tend to be more focused on specific topics, for example ‘auditor’s reports’, ‘quality control’ and topics of ISAs which are not examinable in Paper F8, Audit and Assurance. (This does not preclude these topics from appearing in Section A). Current issues will be examined across a number of questions.
|
Apr 15, 2025
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