1
Applied Knowledge: Three Papers
Applied Knowledge introduces core concepts in business, management accounting, and financial accounting. These exams are computer-based and available on demand, subject to local exam arrangements.
About ACCA
ACCA Exams and Syllabus
The current ACCA Qualification includes 13 exams across three levels, alongside the Ethics and Professional Skills Module (EPSM) and Practical Experience Requirement (PER). Explore the papers at each level, understand how the exams are organised, and find the right course for your next step.
The Qualification at a Glance
13 Exams, Ethics and Practical Experience
The number of exams you need to sit depends on your exemptions. Students completing the full current exam structure without exemptions take 13 exams across Applied Knowledge, Applied Skills and Strategic Professional.
13 exams
Three Applied Knowledge, six Applied Skills, and four Strategic Professional exams.
EPSM
The Ethics and Professional Skills Module develops professional judgement, ethical decision-making, and workplace skills.
PER
The Practical Experience Requirement includes 36 months of relevant experience and nine performance objectives.
Typical completion time
Many students complete the qualification in around three to four years, depending on their study pace, exemptions, and practical experience.
The Current Paper Structure
ACCA Exams by Qualification Level
2
Applied Skills: Six Papers
Applied Skills develops the technical knowledge needed across law, performance management, taxation, financial reporting, audit, and financial management. These exams are generally offered in the March, June, September, and December sessions, with availability depending on the paper and location.
3
Strategic Professional: Four Papers
Strategic Professional develops advanced technical judgement and strategic decision-making. Under the current qualification, students complete two compulsory Essentials papers and choose two of four Options papers.
Planning for the Future
The 2027 ACCA Qualification Changes
ACCA is redesigning its qualification, with the transition beginning in 2027. The future structure introduces new levels, employability modules, and revised exam options.
July 2027: The new Foundations and Knowledge exams become available.
September 2027: The new Expertise and Strategic Professional exams begin.
June 2027: The final sitting of the current Applied Skills and Strategic Professional exams takes place.
The redesigned qualification has a different structure from the current 13-exam route. Students should not assume that current paper names, exam codes or Options arrangements will remain unchanged. Read the full 2027 ACCA Qualification Changes guide and use ACCA's official transition tool to understand how the changes affect your study plan.
Questions
ACCA Exams and Syllabus FAQs
How many ACCA exams are there?
The current qualification has 13 exams: three Applied Knowledge, six Applied Skills, and four Strategic Professional. The number you sit may be lower if ACCA awards you exemptions.
Are Applied Knowledge exams available throughout the year?
They are on-demand exams, subject to the exam arrangements available in your location.
How many Strategic Professional Options papers do I need?
Under the current qualification, you choose two from AFM, APM, ATX, and AAA.
How long does ACCA take to complete?
Many students complete the qualification in around three to four years, but the timeline depends on exemptions, exam progress, study time, and practical experience.
What are EPSM and PER?
EPSM is the Ethics and Professional Skills Module. PER is the Practical Experience Requirement, which includes 36 months of relevant experience and nine performance objectives under the current qualification.
Will the ACCA exam structure change in 2027?
Yes. ACCA is introducing a redesigned qualification, with new Foundations and Knowledge exams from July 2027 and new Expertise and Strategic Professional exams from September 2027. Check ACCA's transition guidance if you are already studying.
READY TO TAKE THE NEXT STEP?
Prepare for Your ACCA Exams with VLS
Explore VLS online ACCA courses by paper and qualification level. Choose the subject you need and build a study plan around your exam date and learning needs.