Association of Chartered Certified Accountants (ACCA)

The ACCA qualification is globally recognized and provides certification in accountancy, finance, and management. It is accredited by various accountancy bodies worldwide, making ACCA professionals highly sought after in the job market.

The ACCA qualification is designed to build a strong foundation in finance, management, and accounting. It covers a wide range of subjects, including financial management, taxation, audit, and ethics. The course is structured to develop both theoretical knowledge and practical skills necessary for a career in accounting and finance.

• Qualification Structure: The ACCA qualification consists of 13 exams divided into three levels: Applied Knowledge, Applied Skills, and Strategic Professional. In addition, students must complete an Ethics and Professional Skills module and gain relevant practical experience.
• Learning Mode: The course can be studied through ACCA’s Approved Learning Partners, online platforms, or self-study using ACCA study resources.
• Assessment: The assessments are conducted through written and computer-based exams, along with the practical experience requirement.

This course is ideal for individuals aspiring to become professional accountants, finance managers, auditors, or consultants. It is also suitable for those who want to deepen their understanding of accounting and finance principles.

• Exams: Students must pass exams at each level of the qualification. These exams test the application of knowledge in real-world scenarios.
• Ethics and Professional Skills Module: This module focuses on developing essential skills such as communication, ethical decision-making, and leadership.
• Practical Experience Requirement: Students must complete a minimum of three years of relevant practical experience, which can be gained before, during, or after passing their exams.

By the end of the ACCA course, students will be able to:

• Apply accounting and financial management principles in various business contexts.
• Understand and analyze complex financial statements.
• Make informed decisions based on financial data and ethical considerations.
• Demonstrate proficiency in tax, audit, and assurance practices.
• Manage business risks and ensure compliance with financial regulations.

Applied Knowledge

• Business and Technology (BT)

  • Introduction to business, technology, and the environment.
  • Management and leadership roles.
  • Governance, risk, and ethics.

• Management Accounting (MA)

  • Cost accounting techniques.
  • Budgeting and forecasting.
  • Performance measurement.

• Financial Accounting (FA)

  • Financial reporting framework.
  • Preparation of financial statements.
  • Analysis and interpretation of financial statements.

Applied Skills

• Corporate and Business Law (LW)

  • Essential elements of the legal system.
  • Law of contract and negligence.
  • Company law.

• Performance Management (PM)

  • Cost and management accounting techniques.
  • Budgeting and control.
  • Performance measurement and control.

• Taxation (TX)

  • Tax systems and administration.
  • Income tax, corporation tax, and VAT.
  • Tax planning and ethics.

• Financial Reporting (FR)

  • Conceptual framework for financial reporting.
  • Preparation of single and consolidated financial statements.
  • Analysis of financial performance and position.

• Audit and Assurance (AA)

  • Audit framework and regulation.
  • Planning and risk assessment.
  • Audit evidence and reporting.

• Financial Management (FM)

  • Financial management function.
  • Financial management environment.
  • Working capital management.

Strategic Professional

• Essentials

  • Strategic Business Leader (SBL)

    • Leadership and strategic planning.
    • Innovation and change management.
    • Financial strategy and risk management.

  • Strategic Business Reporting (SBR)

    • Advanced financial reporting.
    • Financial instruments and pensions.
    • Corporate reporting and integrated reporting.

• Options (Choose any two)

  • Advanced Financial Management (AFM)
  • Advanced Performance Management (APM)
  • Advanced Taxation (ATX)
  • Advanced Audit and Assurance (AAA)