ACCA Papers, Subjects, Levels, Topics, Sub-Topics 2025

ACCA Papers, Subjects, Levels, Topics, Sub-Topics 2025

Edited By Sansar Singh Chhikara | Updated on Apr 22, 2025 12:05 PM IST

The Association of Chartered Certified Accountants has mentioned the detailed list of ACCA levels and subjects in each level on its official website. The ACCA exam is gaining good traction among finance professionals in recent years. ACCA has a diverse syllabus. The certification is divided into three levels - Applied Knowledge, Applied Skills and Strategic Professional. There are a total 13 ACCA papers in these three levels. The ACCA Applied Knowledge level has 3 papers, ACCA Applied Skills level has 6 papers and ACCA Strategic Professional level has 4 papers. Read the complete article for detailed information on ACCA papers 2025, level-wise subjects, ACCA syllabus 2025, topics in each subject, sub-topics and more.

ACCA Papers, Subjects, Levels, Topics, Sub-Topics 2025
ACCA Papers, Subjects, Levels, Topics, Sub-Topics 2025

ACCA Exam 2025 - Levels

There are a total of 3 levels in the ACCA exam. The list of ACCA levels has been given below:

  1. ACCA Applied Knowledge

  2. ACCA Applied Skills

  3. ACCA Strategic Professional

ACCA Papers 2025

There are a total of 14 papers divided among the three ACCA Levels. The ACCA Applied Knowledge has 3 papers and the ACCA Applied Skills level has 6 exams. The ACCA Strategic Professional exam has 2 Essentials exams and 2 optional exams where candidates need to choose 2 papers from four options. The list of level-wise ACCA exams 2025 has been given below:

ACCA Applied Knowledge Papers

  1. Business and Technology (BT)

  2. Financial Accounting (FA)

  3. Management Accounting (MA)

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ACCA Applied Skills Papers

  1. Corporate and Business Law (LW)

  2. Taxation (TX)

  3. Financial Reporting (FR)

  4. Performance Management (PM)

  5. Financial Management (FM)

  6. Audit and Assurance (AA)

ACCA Strategic Professional Papers

The ACCA Strategic Professional level has two types of exams - Essentials and Options. The 2 essential papers are mandatory, while candidates have a choice to appear for 2 exams out of the 4 optional exams. The complete list has been given below:

ACCA Strategic Professional Essentials Papers

  1. Strategic Business Reporting (SBR)

  2. Strategic Business Leader (SBL)

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ACCA Strategic Professional Options Papers

  1. Advanced Financial Management (AFM)

  2. Advanced Audit and Assurance (AAA)

  3. Advanced Taxation (ATX)

  4. Advanced Performance Management (APM)

ACCA Syllabus 2025

As mentioned above, the ACCA exam is divided into three levels - Knowledge Level, Skill Level and Strategic Professional. The detailed syllabus for each of the levels has been given below:

ACCA Knowledge Level Paper-wise Syllabus 2025

The ACCA Knowledge Level has three exams. The detailed syllabus of all the three ACCA papers 2025 in this level has been given below:

ACCA Business And Technology Syllabus 2025

  1. The business organisation and its external environment

  2. Organisational structure, culture, governance and sustainability

  3. Business functions, regulation and technology

  4. Leadership and management

  5. Personal effectiveness and communication in business

  6. Professional Ethics

ACCA Management Accounting Syllabus 2025

  1. The nature, source and purpose of management information

  2. Data analysis and statistical techniques

  3. Cost accounting techniques

  4. Budgeting

  5. Standard costing

  6. Performance measurement

ACCA Financial Accounting Syllabus 2025

  1. Context and purpose of financial reporting

  2. Accounting principles, concepts and qualitative characteristics

  3. The use of double-entry bookkeeping and accounting systems

  4. Recording transactions and events

  5. Reconciliations

  6. Preparing a trial balance

  7. Preparing financial statements

  8. Preparing basic consolidated financial statements

  9. Interpretation of financial statements

ACCA Skill Level Paper-wise Syllabus 2025

The ACCA Skill Level has a total of six subjects in ACCA Skill Level. This level of ACCA exam has the most number of papers. The detailed syllabus of each of the ACCA papers 2025 in this level has been given below:

ACCA Corporate and Business Law Syllabus 2025

  1. Important elements of the UK legal system

  2. Law of Obligations

  3. Employment law

  4. The formation and constitution of business organisations

  5. Capital and financing of companies

  6. Management, administration and the regulation of companies

  7. Insolvency law

  8. Corporate fraudulent and criminal behaviour

ACCA Performance Management Syllabus 2025

  1. Management information systems and data analytics

  2. Specialist cost and management accounting techniques

  3. Decision-making techniques

  4. Budgeting and control

  5. Performance measurement and control

  6. Employability and technology skills

ACCA Taxation Syllabus 2025

  1. Trading profits

  2. Capital allowances

  3. Employment income

  4. Property business profits

  5. Investment income

  6. Personal tax computations

  7. National insurance

  8. Corporation tax

  9. Capital gains tax

  10. Value added tax

  11. Self assessment

ACCA Financial Management Syllabus 2025

  1. Financial management function

  2. Financial management environment

  3. Working capital management

  4. Investment appraisal

  5. Business finance

  6. Business valuations

  7. Risk management

  8. Employability and technology skills

ACCA Auditing and Assurance Syllabus 2025

  1. Audit framework and regulation

  2. Planning and risk assessment

  3. Internal control

  4. Audit evidence

  5. Review and reporting

  6. Employability and technology skills

ACCA Strategic Professional Paper-wise Syllabus 2025

The ACCA Strategic Professional level has two types of exams. There are two essential papers that are mandatory for every candidate. While there are four other Options exams. Candidates are only required to appear for two exams out of the total four exams in the Options exams. The detailed syllabus of all the ACCA papers 2025 in this level has been given below:

ACCA Strategic Business Reporting (SBR) Syllabus 2025 (Essentials)

  1. Fundamental ethical and professional principles

  2. The financial reporting framework

  3. Reporting the financial performance of a range of entities

  4. Financial statements of groups of entities

  5. Interpret financial and non-financial information for different stakeholders

  6. The impact of changes and potential changes in accounting regulation

  7. Employability and technology skills

ACCA Strategic Business Leader (SBL) Syllabus 2025 (Essentials)

  1. Leadership

  2. Governance

  3. Strategy

  4. Risk

  5. Technology and data analytics

  6. Organisational control and audit

  7. Finance in planning and decision-making

  8. Enabling success and change management

  9. Professional skills

  10. Other employability and digital skills

ACCA Advanced Financial Management (AFM) Syllabus 2025 (Options)

  1. Role of senior financial adviser in the multinational organisation

  2. Advanced investment appraisal

  3. Acquisitions and mergers

  4. Corporate reconstruction and reorganisation

  5. Treasury and advanced risk management techniques

  6. Professional skills

  7. Employability and technology skills

ACCA Advanced Performance Management (APM) Syllabus 2025 (Options)

  1. Strategic control and planning

  2. Performance management information systems and developments in technology

  3. Strategic performance measurement

  4. Performance evaluation

  5. Professional skills

  6. Employability and technology skills

ACCA Advanced Taxation (ATX) Syllabus 2025 (Options)

  1. Knowledge and understanding of the UK tax system through the study of more advanced topics within the taxes studied previously and the study of stamp taxes

  2. The impact of relevant taxes on various situations and courses of action, including the interaction of taxes

  3. Minimising and/or deferring tax liabilities by the use of standard tax planning measures

  4. Professional skills

  5. Employability and technology skills

ACCA Advanced Auditing and Assurance Syllabus 2025 (Options)

  1. Regulatory Environment

  2. Professional and Ethical Considerations

  3. Planning and conducting an audit of historical financial information

  4. Completion, review, and reporting

  5. Other assignments

  6. Current Issues and Developments

  7. Professional skills

  8. Employability and technology skills

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