{"id":431,"date":"2024-08-07T07:05:31","date_gmt":"2024-08-07T07:05:31","guid":{"rendered":"https:\/\/www.edzeb.com\/blog\/?p=431"},"modified":"2026-04-16T08:09:44","modified_gmt":"2026-04-16T08:09:44","slug":"acca-subjects","status":"publish","type":"post","link":"https:\/\/www.edzeb.com\/blog\/acca-subjects\/","title":{"rendered":"Exploring The Core Subjects Of ACCA Course"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><br \/>\nThe Association of Chartered Certified Accountants (ACCA) is a globally recognised qualification in the finance and accounting industry. With over 200,000 members and 500,000 students worldwide, ACCA stands for high standards and professionalism. Also there\u2019s a strong <a href=\"https:\/\/www.edzeb.com\/blog\/acca-scope-india\/#:~:text=The%20scope%20of%20ACCA%20in%20India%20is%20vast%2C%20offering%20opportunities,company%2C%20experience%2C%20location%20etc.\">scope of ACCA in India<\/a> and other 180+ countries for finance professionals.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The ACCA course subjects equip professionals with technical and practical skills, making them valuable assets to organisations worldwide.<\/span><span style=\"font-weight: 400;\"> As the demand for qualified accountants continues to grow, many students are also curious about career opportunities and the <\/span><a href=\"https:\/\/www.edzeb.com\/blog\/acca-salary-india\/\"><span style=\"font-weight: 400;\">ACCA salary in India<\/span><\/a><span style=\"font-weight: 400;\">, which reflects the qualification\u2019s growing relevance in the market.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To prepare effectively for the exams, aspiring ACCA students and professionals should begin their journey by understanding the complete ACCA subjects list. Your familiarity with these subjects not only helps streamline preparation but also boosts the chances of exam success.<\/span><\/p>\n<p>&nbsp;<\/p>\n<div style=\"border: 1px solid #32dbc6; padding: 0px 0px 0px 20px; border-radius: 5px;\">\n<h2 style=\"font-size: 22px !important; line-height: 0 !important; padding-bottom: 15px !important;\"><b>Table of Contents:<\/b><\/h2>\n<ol class=\"tbl-content\" style=\"line-height: 2 !important;\">\n<li aria-level=\"1\"><b><a href=\"#acca-exam-levels\">ACCA Exam Levels<\/a><\/b><\/li>\n<li><b><a href=\"#acca-subject-details\">ACCA Subject Details<\/a><\/b><b><\/b><\/li>\n<li><b><a href=\"#additional-benefits-joining\">Additional Benefits Of Joining ACCA With edZeb?<\/a><\/b><\/li>\n<li id=\"acca-exam-levels\" aria-level=\"1\"><b><a href=\"#conclusion\">Conclusion<\/a><\/b><\/li>\n<\/ol>\n<\/div>\n<h2><b>ACCA Exam Levels in Detail<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">If you\u2019re thinking of <a href=\"https:\/\/www.edzeb.com\/blog\/acca-after-12th\">ACCA after 12th<\/a>, getting familiar with the subject list early can streamline your exam journey. One of the main prerequisites for becoming an ACCA affiliate is finishing all 13 papers (with or without an exemption). <\/span><\/p>\n<p><span style=\"font-weight: 400;\">The way the subjects of ACCA course and syllabus have been seamlessly integrated across the three broad ACCA levels, with a strong emphasis on the blending of conceptual understanding and application to real-life circumstances, is one of the key differentiators of the ACCA course. <\/span><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1077 size-full\" src=\"https:\/\/www.edzeb.com\/blog\/wp-content\/uploads\/2024\/08\/ACCA-Exam-Levels-768x402-1.webp\" alt=\"\" width=\"768\" height=\"402\" srcset=\"https:\/\/www.edzeb.com\/blog\/wp-content\/uploads\/2024\/08\/ACCA-Exam-Levels-768x402-1.webp 768w, https:\/\/www.edzeb.com\/blog\/wp-content\/uploads\/2024\/08\/ACCA-Exam-Levels-768x402-1-300x157.webp 300w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h3><b>1. Applied Knowledge Level<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A student&#8217;s primary goal in advancing through the different ACCA subjects list within this level is to gain conceptual comprehension. For a student to study and clear the level, they must take all three subjects. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, in accordance with the ACCA guidelines, this is subject to <a href=\"https:\/\/www.edzeb.com\/blog\/acca-exemptions\/\">ACCA exemptions<\/a> for which a student may be eligible for.\u00a0\u00a0<\/span><b><\/b><\/p>\n<h3><b>2. Applied Skills Level<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A student at this stage starts to apply the knowledge they have learned to actual circumstances and further deepen their conceptual understanding. In order to clear this level, students would need to have knowledge of all six subjects of ACCA course within this level. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">As per the ACCA guidelines, students may be eligible for some exemptions based on their previous qualification and academic record.\u00a0\u00a0\u00a0<\/span><b><\/b><\/p>\n<h3><b>3. Strategic Professional Level<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Students typically have a good understanding of their subject interests, career options, and job profiles by the time they clear the ACCA applied skill-level subjects. They are thus in a better position to decide which of the optional subjects of ACCA course in the strategic professional level they choose to pursue. Professionally speaking, ACCA encourages students to specialise in areas that interest them.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> Two of the six disciplines offered at the professional level are mandated: SBL and SBR. A student must select any two out of the remaining four optional subjects (AFM, AAA, ATX, and APM).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">After understanding all 3 levels of the ACCA exam, we can also evaluate the <\/span><a id=\"acca-subject-details\" href=\"https:\/\/www.edzeb.com\/blog\/is-acca-difficult\/\">Difficulty level of ACCA<\/a><span style=\"font-weight: 400;\"> based on the skills and knowledge required for the examination.<\/span><\/p>\n<div class=\"cta-button text-center pulse-btn my-2\">\n<div class=\"btn-wrap show-btn-web\"><a class=\"popup-trigger\" rel=\"noopener\">Talk to a Career Expert<br \/>\n<small>Get 1-1 Free Counselling at edZeb<\/small><br \/>\n<\/a><\/div>\n<\/div>\n<h2><b>Subjects of ACCA Course: Complete Details<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Let\u2019s get into some of the more specific details of each of the subjects within the overall <\/span><a href=\"https:\/\/www.edzeb.com\/acca-course\"><span style=\"font-weight: 400;\">ACCA certification<\/span><\/a><span style=\"font-weight: 400;\"> (15 papers), which are divided into 3 levels. The detailed information on each of the ACCA subjects at each level would help students understand the depth of the program and prepare accordingly.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2461 size-full\" src=\"https:\/\/www.edzeb.com\/blog\/wp-content\/uploads\/2024\/08\/Subjects-of-ACCA-Course-scaled.webp\" alt=\"Subjects of ACCA Course\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/www.edzeb.com\/blog\/wp-content\/uploads\/2024\/08\/Subjects-of-ACCA-Course-scaled.webp 2560w, https:\/\/www.edzeb.com\/blog\/wp-content\/uploads\/2024\/08\/Subjects-of-ACCA-Course-300x169.webp 300w, https:\/\/www.edzeb.com\/blog\/wp-content\/uploads\/2024\/08\/Subjects-of-ACCA-Course-1024x576.webp 1024w, https:\/\/www.edzeb.com\/blog\/wp-content\/uploads\/2024\/08\/Subjects-of-ACCA-Course-768x432.webp 768w, https:\/\/www.edzeb.com\/blog\/wp-content\/uploads\/2024\/08\/Subjects-of-ACCA-Course-1536x864.webp 1536w, https:\/\/www.edzeb.com\/blog\/wp-content\/uploads\/2024\/08\/Subjects-of-ACCA-Course-2048x1152.webp 2048w, https:\/\/www.edzeb.com\/blog\/wp-content\/uploads\/2024\/08\/Subjects-of-ACCA-Course-1320x743.webp 1320w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">The table below is a brief overview of the subjects of ACCA course.<\/span><\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 97.7701%; height: 420px;\">\n<tbody>\n<tr style=\"height: 66px;\">\n<td style=\"text-align: center; height: 66px; width: 33.2758%;\">\n<h4><b>Applied Knowledge Level (3)<\/b><\/h4>\n<\/td>\n<td style=\"text-align: center; height: 66px; width: 35.616%;\">\n<h4><b>Applied Skills Level (6)<\/b><\/h4>\n<\/td>\n<td style=\"text-align: center; height: 66px; width: 47.756%;\">\n<h4><b>Strategic Professional Level (6)<\/b><\/h4>\n<\/td>\n<\/tr>\n<tr style=\"height: 49px;\">\n<td style=\"height: 63px; text-align: center; width: 33.2758%;\"><span style=\"font-weight: 400;\">Business &amp; Technology (BT)<\/span><\/td>\n<td style=\"height: 63px; text-align: center; width: 35.616%;\"><span style=\"font-weight: 400;\">Corporate and Business Law (LW)<\/span><\/td>\n<td style=\"height: 63px; text-align: center; width: 47.756%;\"><span style=\"font-weight: 400;\">Strategic Business Leader (SBL)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 46px;\">\n<td style=\"height: 57px; text-align: center; width: 33.2758%;\"><span style=\"font-weight: 400;\">Financial Accounting (FA)<\/span><\/td>\n<td style=\"height: 57px; text-align: center; width: 35.616%;\"><span style=\"font-weight: 400;\">Financial Reporting (FR)<\/span><\/td>\n<td style=\"height: 57px; text-align: center; width: 47.756%;\"><span style=\"font-weight: 400;\">Strategic Business Reporting (SBR)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 50px;\">\n<td style=\"height: 62px; text-align: center; width: 33.2758%;\"><span style=\"font-weight: 400;\">Management Accounting (MA)<\/span><\/td>\n<td style=\"height: 62px; text-align: center; width: 35.616%;\"><span style=\"font-weight: 400;\">Performance Management (PM)<\/span><\/td>\n<td style=\"height: 62px; text-align: center; width: 47.756%;\"><span style=\"font-weight: 400;\">Advanced Performance Management (APM)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"height: 60px; text-align: center; width: 33.2758%;\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td style=\"height: 60px; text-align: center; width: 35.616%;\"><span style=\"font-weight: 400;\">Financial Management (FM)<\/span><\/td>\n<td style=\"height: 60px; text-align: center; width: 47.756%;\"><span style=\"font-weight: 400;\">Advanced Financial Management (AFM)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 55px; text-align: center; width: 33.2758%;\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td style=\"height: 55px; text-align: center; width: 35.616%;\"><span style=\"font-weight: 400;\">Audit &amp; Assurance (AA)<\/span><\/td>\n<td style=\"height: 55px; text-align: center; width: 47.756%;\"><span style=\"font-weight: 400;\">Advanced Audit &amp; Assurance (AAA)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 57px;\">\n<td style=\"height: 57px; text-align: center; width: 33.2758%;\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td style=\"height: 57px; text-align: center; width: 35.616%;\"><span style=\"font-weight: 400;\">Taxation (TX)<\/span><\/td>\n<td style=\"height: 57px; text-align: center; width: 47.756%;\"><span style=\"font-weight: 400;\">Advanced Taxation (ATX)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"><br \/>\nNow, you will read detailed information on each of the ACCA subjects list to enlighten you about the various topics covered in the subjects of ACCA course, exam pattern and passing marks.<\/span><\/p>\n<div class=\"cta-button text-center pulse-btn my-2\">\n<div class=\"btn-wrap show-btn-web\"><a class=\"popup-trigger\" rel=\"noopener\">Understand ACCA Before You Start<br \/>\n<small>Get 1-1 Free Counselling at edZeb<\/small><br \/>\n<\/a><\/div>\n<\/div>\n<h2><b>1. ACCA Applied Knowledge Subjects<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A student&#8217;s starting point is the knowledge level. There are three ACCA subjects list at this level, which are as follows:\u00a0<\/span><\/p>\n<h3><b>Business and Technology (BT)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A significant portion of the topics covered in the ACCA subject\u2019s syllabus are practical and application-focused. Business &amp; technology\u00a0 integrates elements of economics, business studies and many more concepts relating to organisation and its business. Students get an overview of the many internal and external environment variables that an organisation operates in. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Among the many fascinating topics that students get to study as part of this subject include internal and external environment, competition, pricing and marketing strategies, people, leadership, performance management, training &amp; development, inclusion, and diversity.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> There are two portions to the paper.<br \/>\n<\/span><\/span><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/span>(a) Section A (76 marks) &#8211; 46 objective-type questions (OTQs)<br \/>\n(b) Section B (24 marks) &#8211; 6 objective-type questions (OTQs)<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Passing marks:<\/strong> To pass the exam, students must receive at least 50% of the possible points.\u00a0<\/span><\/li>\n<\/ul>\n<h3><b>Financial Accounting (FA)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">It is misleading if you believe that the knowledge you acquired in classes 11 and 12 and in school would be obsolete. The ACCA&#8217;s financial accounting course starts with the fundamentals of accounting and expands upon them. It serves as the foundation for papers written at both the Applied Skills level (Financial Reporting) and Strategic Professional Level (Strategic Business Reporting). <\/span><\/p>\n<p><span style=\"font-weight: 400;\">This course allows us to comprehend accounting fundamentals, including rules, assumptions, and concepts, and to realistically apply the knowledge we learn.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> The document is split into the following two sections:\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (a)<\/span> <span style=\"font-weight: 400;\">Section A (70 marks) &#8211; 35 objective-type questions (OTQs) of 2 marks each<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (b)<\/span> <span style=\"font-weight: 400;\">Section B (30 marks) &#8211; 2 objective-type questions (OTQs) of 15 marks each<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Passing marks:<\/strong> To pass the exam, students must receive at least 50% of the total score of 100.<\/span><\/li>\n<\/ul>\n<h3><b>Management Accounting (MA)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The management accountant is an organisation&#8217;s primary advisor when it comes to internal analysis of financial and non-financial data relating to the past, present, and future of the organisation. This subject will lay the groundwork for you to fulfil your dream of working as a management accountant in the future. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Additionally, the subject serves as the foundation for both performance management at the applied skills level and advanced performance management at the strategic professional level.\u00a0\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> The document is split into the following two sections:\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(a)<\/span> <span style=\"font-weight: 400;\">Section A (70 marks) &#8211; 35 objective-type questions (OTQs) of 2 marks each<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(b)<\/span> <span style=\"font-weight: 400;\">Section B (30 marks) &#8211; 3 objective type questions (OTQs) (5 sub-questions each) of 10 marks each<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Passing marks:<\/strong> To pass the exam, students must receive at least 50% of the possible points.<\/span><\/span><span style=\"font-weight: 400;\">These are the three subjects of ACCA course in the knowledge level, which are also subject to being exempted based on your prior learning and experience.<\/span><\/li>\n<\/ul>\n<h2><b>2. ACCA Skill Level Subjects<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The ACCA subjects list in skill level is 6, and a high-level curriculum for each is as detailed below \u2013<\/span><\/p>\n<h3><b>Corporate and Business Law (LW)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Students would benefit as they gain an understanding of the general legal system along with its impact on the company. Students get a fundamental knowledge of the UK legal system throughout the curriculum, which covers corporate organisation creation, employment law, company regulation, and the legal ramifications of insolvency law, among others.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> The paper is divided into 2 sections with a total of 52 objective-type questions (OTQs) as under-<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(a)<\/span> <span style=\"font-weight: 400;\">Section A (70 marks) \u2013 45 questions<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(b)<\/span> <span style=\"font-weight: 400;\">Section B (30 marks) \u2013 5 questions<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Passing marks:<\/strong> Students need to secure a minimum of 50% marks to clear the exam<\/span><\/li>\n<\/ul>\n<h3><b>Performance Management (PM)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Your next goal should be to study new ideas and put them into practice. The performance management course is an expansion of the knowledge you gained in the applied knowledge level of management accounting. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">It offers insights into the kind of tasks performed by management accountants in organisations, including using learning curves and linear programming for short-term decision-making.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> The paper is divided into 3 sections as under &#8211;\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (a)<\/span> <span style=\"font-weight: 400;\">Section A (30 marks) &#8211; 15 objective-type questions (OTQs) of 2 Marks each<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (b)<\/span> <span style=\"font-weight: 400;\">Section B (30 marks) &#8211; 3 Case Studies with 5 objective type questions (OTQs) in each case study of<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2 Marks each<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (c)<\/span> <span style=\"font-weight: 400;\">Section C (40 marks) &#8211; 2 Descriptive Questions of 20 Marks each<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Passing marks:<\/strong> Students need to secure a minimum of 50% marks to clear the exam<\/span><\/li>\n<\/ul>\n<h3><b>Taxation (TX)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">At the Applied Skills Level, students learn about UK and International Taxation, starting with basic concepts like taxation, levies, tax collectors, and tax planning. The syllabus of the subject allows students to explore direct taxation for individuals, including employment, property, savings, investment, and business income. The students also get to learn about corporate taxation, Indirect taxes VAT and its application, administration aspects, and reliefs for certain businesses. So, basically, Taxation is an interesting and practical subject that covers various aspects of income, tax planning, and administration.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> The paper is divided into 3 sections as under &#8211;\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (a)<\/span> <span style=\"font-weight: 400;\">Section A (30 marks) &#8211; 15 objective-type questions (OTQs) of 2 Marks each<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (b)<\/span> <span style=\"font-weight: 400;\">Section B (30 marks) &#8211; 3 Case Studies with 5 objective type questions (OTQs) in each case study of<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2 marks each<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (c)<\/span> <span style=\"font-weight: 400;\">Section C (40 marks) &#8211; 3 Descriptive Questions. 1 question of 10 marks and 2 questions of 20 Marks<br \/>\n<\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 each <span style=\"font-weight: 400;\">respectively<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Passing Marks:<\/strong> Students need to secure a minimum of 50% marks to clear the exam<\/span><\/li>\n<\/ul>\n<h3><b>Financial Reporting (FR)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">This subject is the starting point for the transition to International Financial Reporting Standards (IFRS). You will learn about many IFRSs and how to apply them to situations in real life, adopted and implemented by 140 nations worldwide at present.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> The paper is divided into 3 sections as under &#8211;\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (a)<\/span> <span style=\"font-weight: 400;\">Section A (30 marks) &#8211; 15 objective-type questions (OTQs) of 2 Marks each<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (b)<\/span> <span style=\"font-weight: 400;\">Section B (30 marks) &#8211; 3 Case Studies with 5 objective type questions (OTQs) in each case study of<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2 Marks each<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (c)<\/span> <span style=\"font-weight: 400;\">Section C (40 marks) &#8211; 2 Descriptive Questions of 20 Marks each<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Passing marks:<\/strong> Students need to secure a minimum of 50% marks to clear the exam.<\/span><\/li>\n<\/ul>\n<h3><b>Audit and Assurance (AA)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Audit is a crucial subject for organisations, requiring knowledge of the process of assurance engagement and its application within the professional regulatory framework. The subject is theoretical, but the exam aims to balance technical knowledge with practical application. It covers aspects like nature, purpose, scope, corporate governance, and code of ethics. The curriculum then focuses on planning, risk assessment, internal controls evaluation, audit evidence review, financial statements review, and the form and content of an independent auditor&#8217;s report.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> The paper is divided into 3 sections as under &#8211;\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(a)<\/span> <span style=\"font-weight: 400;\">Section A (30 marks) &#8211; 15 objective-type questions (OTQs) of 2 Marks each<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(b)<\/span> <span style=\"font-weight: 400;\">Section B (70 marks) &#8211; 3 questions of which 2 are for 20 marks each and 1 is for 30 marks.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Passing marks:<\/strong> Students need to secure a minimum of 50% marks to clear the exam<\/span><\/li>\n<\/ul>\n<h3><b>Financial Management (FM)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Financial Management (FM) is an application-oriented subject that introduces students to the finance field. It focuses on understanding an organisation&#8217;s objectives and linking them to three major finance decisions: Investing, Financing, and Dividend decisions. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Students learn about Investment Appraisal techniques for long-term decision-making, working capital management, sources of finance, capital structure, cost of capital, valuing businesses, and managing risks.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> The paper is divided into 3 sections as under &#8211;\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (a)<\/span> <span style=\"font-weight: 400;\">Section A (30 marks) &#8211; 15 objective-type questions (OTQs) of 2 Marks each<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (b)<\/span> <span style=\"font-weight: 400;\">Section B (30 marks) &#8211; 3 Case Studies with 5 objective type questions (OTQs) in each case study of<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2 Marks each.<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (c)<\/span> <span style=\"font-weight: 400;\">Section C (40 marks) &#8211; 2 Descriptive Questions of 20 Marks each<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Passing marks:<\/strong> Students need to secure a minimum of 50% marks to clear the exam.<br \/>\nIt marks the end of learning the ACCA subject list in Level 2, which is applied skills. Ahead, you are going to learn the professional subject for ACCA course. <\/span><\/li>\n<\/ul>\n<div class=\"cta-button text-center pulse-btn my-2\">\n<div class=\"btn-wrap show-btn-web\"><a class=\"popup-trigger\" rel=\"noopener\">Start with the Right Guidance<br \/>\n<small>Get 1-1 Free Counselling at edZeb<\/small><br \/>\n<\/a><\/div>\n<\/div>\n<h2><b>3. ACCA Professional Level Papers<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">There are two required and four elective <\/span><span style=\"font-weight: 400;\">ACCA subjects list<\/span><span style=\"font-weight: 400;\"> at the professional level. The students must pass four <\/span><span style=\"font-weight: 400;\">subjects of ACCA course <\/span><span style=\"font-weight: 400;\">in Level 3 to advance further.<\/span><\/p>\n<h3><b>Strategic Business Reporting (SBR)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">It&#8217;s time to improve your accounting knowledge <\/span><span style=\"font-weight: 400;\">to an advanced level of speciality <\/span><span style=\"font-weight: 400;\">after you have gained a solid understanding of the various accounting <\/span><span style=\"font-weight: 400;\">subjects of ACCA course<\/span><span style=\"font-weight: 400;\"> through your financial accounting and financial reporting courses. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">One of the required papers for strategic professionals is strategic business reporting (SBR), which teaches us how to apply IFRS to challenging business environment scenarios. The impact of accounting treatment on financial statements is thoroughly understood by students. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">The topic combines the ethical issues of accounting.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> The paper consists of 2 sections as under \u2013\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (a)<\/span> <span style=\"font-weight: 400;\">Section A consists of two scenario-based questions of 50 marks. The first question will be based on<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 the<\/span><span style=\"font-weight: 400;\"> financial statements of group entities (including financial reporting issues) of 30 marks. The 2nd<br \/>\n<\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 question<span style=\"font-weight: 400;\">\u00a0would be 20 marks on reporting and ethical implications.<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (b)<\/span> <span style=\"font-weight: 400;\">Section B consists of 2 questions of 25 marks each which would be scenario, case study-based or<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0essay- based elements (including appraisal of financial and\/or non-financial information from a<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0stakeholder\u2019s perspective)<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Passing marks:<\/strong> Students need to secure a minimum of 50% marks to clear the exam<\/span><\/li>\n<\/ul>\n<h3><b>Strategic Business Leader (SBL)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Strategic Business Leadership (SBL) is a mandatory subject at the strategic professional level of the ACCA subjects list, providing in-depth insights into strategy-making, decision-making, problem-solving, and storytelling. It is a mini-MBA that covers end-to-end corporate elements and relevant concepts from the current times. <\/span><\/p>\n<p><span style=\"font-weight: 400;\"> Topics covered include product portfolio and market analysis, pricing decisions, entry strategy, decoding the external environment, integrated reporting, change management, risk management, and internal controls. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">SBL also sets the right foundation for students to pursue other optional subjects later in their corporate journey.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> The revised paper pattern (starting September 2023 attempt) consists of 3 tasks\/questions with 2-3 sub-questions per task based on the pre-seen case study and additional information provided during the exam<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Passing marks:<\/strong> Students need to secure a minimum of 50% marks to clear the exam<\/span><\/li>\n<\/ul>\n<h3><b>Advanced Financial Management (AFM)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">AFM is one of the four optional subjects at the ACCA strategic professional level, requiring students to apply knowledge, skills, and judgment in decision-making and recommendations. It focuses on professional skills like communication, analysis, <\/span><span style=\"font-weight: 400;\">scepticism<\/span><span style=\"font-weight: 400;\">, and commercial acumen. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">The curriculum covers investment and financing decisions, mergers and acquisitions, corporate <\/span><span style=\"font-weight: 400;\">reorganisations<\/span><span style=\"font-weight: 400;\">, risk identification, and management within the <\/span><span style=\"font-weight: 400;\">organisation&#8217;s <\/span><span style=\"font-weight: 400;\">business context.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> The paper consists of 2 sections as under \u2013\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (a)<\/span> <span style=\"font-weight: 400;\">Section A consists of one question of 50 marks<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (b)<\/span> <span style=\"font-weight: 400;\">Section B consists of 2 questions of 25 marks each<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Passing marks:<\/strong> Students need to secure a minimum of 50% marks to clear the exam<\/span><\/li>\n<\/ul>\n<h3><b>Advanced Performance Management (APM)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Advanced Performance Management is a professional-level exam that requires candidates to apply knowledge and skills to evaluate an organisation&#8217;s performance and help management develop strategies for business growth. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Topics covered include strategic planning, risk impact, information system role, and corporate failure. Students who have passed the Strategic Business Leader exam can already understand some elements of this subject and build on them further. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">This exam is designed for professionals who want to exercise professional judgment and contribute to organizational success.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> The paper consists of 2 sections as under \u2013\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(a)<\/span> <span style=\"font-weight: 400;\">Section A consists of one question of 50 marks<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(b)<\/span> <span style=\"font-weight: 400;\">Section B consists of 2 questions of 25 marks each<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Passing marks:<\/strong> Students need to secure a minimum of 50% marks to clear the exam<\/span><\/li>\n<\/ul>\n<h3><b>Advanced Taxation (ATX)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The subject enhances students&#8217; understanding of Corporation tax principles, including computation, administration, and tax treatment of losses. It covers group treatment, overseas aspects of Corporation tax, capital gain and inheritance tax, trust taxation, ethics, personal tax administration, and income tax computation for various incomes. Emphasis is placed on tax planning, making the subject practical and application-oriented. Students also learn about the treatment of groups for taxation purposes, overseas aspects of Corporation tax, trust taxation, ethics, and personal tax administration.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> The paper consists of 2 sections as under \u2013\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(a)<\/span> <span style=\"font-weight: 400;\">Section A consists of one question of 50 marks<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(b)<\/span> <span style=\"font-weight: 400;\">Section B consists of 2 questions of 25 marks each<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Passing marks:<\/strong> Students need to secure a minimum of 50% marks to clear the exam<\/span><\/li>\n<\/ul>\n<h3><b>Advanced Audit and Assurance (AAA)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The AAA exam is an advanced version of the AA exam, requiring students to apply knowledge, and skills, and exercise professional judgment as auditors. It tests students on communication, analysis, evaluation, scepticism, and commercial acumen. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">The exam covers financial reporting regulation, money laundering, group audits, professional liability, specific assignments, and the Code of Ethics and Reporting aspects of audit. Students are expected to analyse, demonstrate, and conclude assurance engagements.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Paper pattern:<\/strong> The paper consists of 2 sections as under \u2013\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (a)<\/span> <span style=\"font-weight: 400;\">Section A consists of one question of 50 marks<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (b)<\/span> <span style=\"font-weight: 400;\">Section B consists of 2 questions of 25 marks each<\/span><\/p>\n<ul>\n<li id=\"additional-benefits-joining\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Passing marks:\u00a0<\/strong> Students need to secure a minimum of 50% marks to clear the exam.<\/span><\/li>\n<\/ul>\n<div class=\"cta-button text-center pulse-btn my-2\">\n<div class=\"btn-wrap show-btn-web\"><a class=\"popup-trigger\" rel=\"noopener\">Serious about your career?<br \/>\n<small>Get 1-1 Free Counselling at edZeb<\/small><br \/>\n<\/a><\/div>\n<\/div>\n<h2><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The ACCA qualification is a globally respected standard in finance and accounting. It offers specialisation through the ACCA subjects list in the Applied Knowledge, Applied Skills, and Professional levels which provides you with a competitive edge in today\u2019s job market. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">With support from accredited learning providers like edZeb, offering flexible learning options and comprehensive study materials, ACCA candidates are well-prepared to succeed in their <a href=\"https:\/\/www.edzeb.com\/blog\/career-in-acca\/\">career in ACCA<\/a> and contribute effectively to the industry worldwide.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>FAQs<\/h2>\n<style>#sp-ea-3688 .spcollapsing { height: 0; overflow: hidden; transition-property: height;transition-duration: 300ms;}#sp-ea-3688.sp-easy-accordion>.sp-ea-single {margin-bottom: 10px; border: 1px solid #e2e2e2; }#sp-ea-3688.sp-easy-accordion>.sp-ea-single>.ea-header a {color: #444;}#sp-ea-3688.sp-easy-accordion>.sp-ea-single>.sp-collapse>.ea-body {background: #fff; color: #444;}#sp-ea-3688.sp-easy-accordion>.sp-ea-single {background: #eee;}#sp-ea-3688.sp-easy-accordion>.sp-ea-single>.ea-header a .ea-expand-icon { float: left; color: #444;font-size: 16px;}<\/style><div id=\"sp_easy_accordion-1776326691\"><div id=\"sp-ea-3688\" class=\"sp-ea-one sp-easy-accordion\" data-ea-active=\"ea-click\" data-ea-mode=\"vertical\" data-preloader=\"\" data-scroll-active-item=\"\" data-offset-to-scroll=\"0\"><div class=\"ea-card ea-expand sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-36880\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse36880\" aria-controls=\"collapse36880\" href=\"#\" aria-expanded=\"true\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-minus\"><\/i> What are the core subjects of ACCA?<\/a><\/h3><div class=\"sp-collapse spcollapse collapsed show\" id=\"collapse36880\" data-parent=\"#sp-ea-3688\" role=\"region\" aria-labelledby=\"ea-header-36880\"> <div class=\"ea-body\"><p><span style=\"font-weight: 400\">The ACCA qualification consists of 13 core exams divided into three main levels: Applied Knowledge, Applied Skills, and Strategic Professional. The syllabus covers comprehensive accounting, financial management, tax, and audit subjects, requiring students to also complete a compulsory Ethics and Professional Skills module.<\/span><\/p><\/div><\/div><\/div><div class=\"ea-card sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-36881\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse36881\" aria-controls=\"collapse36881\" href=\"#\" aria-expanded=\"false\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-plus\"><\/i> Which is the hardest subject in ACCA?<\/a><\/h3><div class=\"sp-collapse spcollapse \" id=\"collapse36881\" data-parent=\"#sp-ea-3688\" role=\"region\" aria-labelledby=\"ea-header-36881\"> <div class=\"ea-body\"><p><span style=\"font-weight: 400\">Each level of ACCA progresses over the other and gets harder. So it depends on your personal traits, which subject you find harder, but students consider Strategic Professional level papers, specifically Advanced Audit and Assurance (AAA), Strategic Business Reporting (SBR), and Advanced Financial Management (AFM), hard due to their low pass rates and high analytical requirements. Performance Management (PM) and Strategic Business Leader (SBL) are also considered challenging by some.\u00a0<\/span><\/p><\/div><\/div><\/div><div class=\"ea-card sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-36882\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse36882\" aria-controls=\"collapse36882\" href=\"#\" aria-expanded=\"false\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-plus\"><\/i> Can ACCA earn 1 crore per month?<\/a><\/h3><div class=\"sp-collapse spcollapse \" id=\"collapse36882\" data-parent=\"#sp-ea-3688\" role=\"region\" aria-labelledby=\"ea-header-36882\"> <div class=\"ea-body\"><p><span style=\"font-weight: 400\">Yes, an ACCA can earn 1 crore but annually, not monthly, by reaching the senior-most levels like CFO, Director, Partners after gaining 10\u201315+ years of experience, or through global roles in MNCs.<\/span><\/p><\/div><\/div><\/div><div class=\"ea-card sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-36883\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse36883\" aria-controls=\"collapse36883\" href=\"#\" aria-expanded=\"false\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-plus\"><\/i> What are the 13 subjects in ACCA?<\/a><\/h3><div class=\"sp-collapse spcollapse \" id=\"collapse36883\" data-parent=\"#sp-ea-3688\" role=\"region\" aria-labelledby=\"ea-header-36883\"> <div class=\"ea-body\"><p><span style=\"font-weight: 400\">The 13 subjects in ACCA are included in 3 levels:\u00a0<\/span><\/p><ol><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Applied Knowledge (3 papers) include Business &amp; Technology (BT), Financial Accounting (FA), and Management Accounting (MA).<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Applied Skills (6 papers) include Corporate and Business Law (LW), Financial Reporting (FR), Performance Management (PM), Financial Management (FM), Audit &amp; Assurance (AA), and Taxation (TX).<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Strategic Professional (6 papers) include Strategic Business Leader (SBL), Strategic Business Reporting (SBR), Advanced Performance Management (APM), Advanced Financial Management (AFM), Advanced Audit &amp; Assurance (AAA), and Advanced Taxation (ATX).<\/span><\/li><\/ol><\/div><\/div><\/div><div class=\"ea-card sp-ea-single\"><h3 class=\"ea-header\"><a class=\"collapsed\" id=\"ea-header-36884\" role=\"button\" data-sptoggle=\"spcollapse\" data-sptarget=\"#collapse36884\" aria-controls=\"collapse36884\" href=\"#\" aria-expanded=\"false\" tabindex=\"0\"><i aria-hidden=\"true\" role=\"presentation\" class=\"ea-expand-icon eap-icon-ea-expand-plus\"><\/i> What is the hardest module in ACCA?<\/a><\/h3><div class=\"sp-collapse spcollapse \" id=\"collapse36884\" data-parent=\"#sp-ea-3688\" role=\"region\" aria-labelledby=\"ea-header-36884\"> <div class=\"ea-body\"><p><span style=\"font-weight: 400\">The hardest module in ACCA is considered to be the Strategic professional level subjects, as it is the advanced level which, upon clearance, will help you become an affiliate.<\/span><\/p><\/div><\/div><\/div><\/div><\/div>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Association of Chartered Certified Accountants (ACCA) is a globally recognised qualification in the finance and accounting industry. With over 200,000 members and 500,000 students worldwide, ACCA stands for high standards and professionalism. Also there\u2019s a strong scope of ACCA in India and other 180+ countries for finance professionals. The ACCA course subjects equip professionals [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1078,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[58],"tags":[128,122,121,123,130,129,127,417,125,120,126,119,124],"class_list":["post-431","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-acca","tag-acca-applied-knowledge-subjects","tag-acca-course-subject","tag-acca-course-subjects","tag-acca-course-subjects-list","tag-acca-knowledge-level-subjects","tag-acca-professional-level-papers","tag-acca-skill-level-subjects","tag-acca-subjects","tag-acca-subjects-and-syllabus","tag-acca-subjects-list","tag-acca-subjects-syllabus","tag-subjects-of-acca-course","tag-total-subjects-in-acca"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Core Subjects of ACCA Course and Exam Levels Explained<\/title>\n<meta name=\"description\" content=\"Know the core subjects of the ACCA course across different levels. 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