ACCA Exam progression rules
The modular order for the ACCA Exams is:
Applied Knowledge exams
- Accountant in Business (AB)
- Management Accounting (MA)
- Financial Accounting (FA)
Applied Skills exams
- Corporate and Business Law (LW)
- Performance Management (PM)
- Taxation (TX-UK)
- Financial Reporting (FR)
- Audit and Assurance (AA)
- Financial Management (FM)
Strategic Professional (Essentials and and Options)
- Strategic Business Leader (SBL)
- Strategic Business Reporting (SBR-INT)
- Advanced Taxation (ATX)
- Advanced Financial Management (AFM)
- Advanced Performance Management (APM)
- Advanced Audit and Assurance (AAA)
ACCA have four exam cycles a year for both CBE and paper-based exams. Knowledge and skills exams are taken as Computer based exam(CBE) while Strategic Professional level exams are taken paper-based exams.
Students are allowed to take a maximum of 4 exams during each exam cycle across a maximum of 8 distinct exams over the course of a calendar year. These can be any combination of computer-based and paper-based exams.
Above mentioned four Exam sessions are as follows:
March session: 1 Jan – 31 March
June session: 1 April – 30 June
September session: 1 July – 30 September
December session: 1 Oct – 31 December
On-demand Computer Based Exams (CBEs) are available for the first seven papers within the foundation-level qualifications and the Applied Knowledge EXAMS and the Corporate and Business Law (LW-ENG) and (LW-GLO) exams of the ACCA qualification. Please remember that you must be registered with ACCA prior to being entered for on-demand CBEs.
Exams must be taken in modular order for the ACCA Qualification, however students can attempt the papers within each module in any order. These rules are in place to guide students on an appropriate path through the ACCA Qualification. Ultimately they help students progress through our exams, as they ensure that students build on their learning and are taking the most appropriate exams based on where they are on their student journey.
If your exam allows you to enter for exams across modules, please remember that you must enter for outstanding exams in your current module if you wish to enter to sit papers in the next module. For example should you have passed exams AB to AA of the Applied Knowledge and Applied Skills exams, if you wish to sit SBL you must also enter for FM at the same exam booking.
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