ACCA Syllabus 2025 - Subject-wise Syllabus, Exam Pattern

Paper

Pattern

Papers F1 to F4

There will be around 50 MCQ-based question. Each question will carry 2 marks.

Papers F5 to F9

In this section there will be 60% MCQ based and 40% long answer questions.

Section A - 15 questions, two marks each.

Section B - Comprises three scenario-based questions containing 15 marks each. Each scenario is followed by five MCQ based questions.

In long answer type questions: A scenario will be given and 3–4 questions will be asked on the basis of the given scenario.

Papers P1 to P6

Scenario based questions.

Section A - A case study worth 50 marks will be given and 4 to 5 questions will be asked on it. It also includes 4 to 6 professional marks also.

Section B - 3 cases out of which 2 need to be attempted. Each carrying 25 marks.

ACCA Levels

ACCA Subjects

Knowledge Level

Business & Technology (BT)

Financial Accounting (FA)

Management Accounting (MA)

Skill Level

Corporate and Business Law (LW)

Taxation (TX)

Financial Reporting (FR)

Performance Management (PM)

Financial Management (FM)

Audit and Assurance (AA)

Professional Level

Strategic Business Reporting (SBR)

Strategic Business Leader (SBL)

Optional Subjects in the Professional Level

Advanced Financial Management (AFM)

Advanced Audit and Assurance (AAA)

Advanced Taxation (ATX)

Advanced Performance Management (APM)

Paper

Topics

Business and Technology (BT)

• The business organisation and its external environment

• Organisational structure, culture, governance and sustainability

• Business functions, regulation and technology

• Leadership and management

• Personal effectiveness and communication in business

• Professional Ethics

Management Accounting

• The nature, source and purpose of management information

• Data analysis and statistical techniques

• Cost accounting techniques

• Budgeting

• Standard costing

• Performance measurement

Financial Accounting

• Context and purpose of financial reporting

• Accounting principles, concepts and qualitative characteristics

• The use of double-entry bookkeeping and accounting systems

• Recording transactions and events

• Reconciliations

• Preparing a trial balance

• Preparing financial statements

• Preparing basic consolidated financial statements

• Interpretation of financial statements

Paper

Topics

Corporate and Business Law

• Important elements of the legal system

• Law of Obligations

• Employment law

• The formation and constitution of business organisations

• Capital and financing of companies

• Management, administration and the regulation of companies

• Insolvency law

• Corporate fraudulent and criminal behaviour

Performance Management

• Management information systems and data analytics

• Specialist cost and management accounting techniques

• Decision-making techniques

• Budgeting and control

• Performance measurement and control

• Employability and technology skills

Taxation

• Trading profits

• Capital allowances

• Employment income

• Property business profits

• Investment income

• Personal tax computations

• National insurance

• Corporation tax

• Capital gains tax

• Value added tax

• Self assessment

Paper F7 – Financial Reporting

• Conceptual framework for financial reporting

• Accounting for transactions in financial statement

• Analysing and interpreting the financial statements of single entities and groups

• Preparation of financial statements

• Employability and technology skills

Assurance and Audit

• Audit framework and regulation

• Planning and risk assessment

• Internal control

• Audit evidence

• Review and reporting

• Employability and technology skills

Financial Management (FM)

• Financial management function

• Financial management environment

• Working capital management

• Investment appraisal

• Business finance

• Business valuations

• Risk management

• Employability and technology skills

Paper

Subjects

Strategic Business Reporting (SBR)

• Fundamental ethical and professional principles
• The financial reporting framework
• Reporting the financial performance of a range of entities
• Financial statements of groups of entities
• Interpret financial and non-financial information for different stakeholders
• The impact of changes and potential changes in accounting regulation
• Employability and technology skills

• Leadership
• Governance
• Strategy
• Risk
• Technology and data analytics
• Organisational control and audit
• Finance in planning and decision-making
• Enabling success and change management
• Professional skills
• Other employability and digital skills

Advanced Financial Management (AFM)

• Role of senior financial adviser in the multinational organisation

• Advanced investment appraisal

• Acquisitions and mergers

• Corporate reconstruction and reorganisation

• Treasury and advanced risk management techniques

• Professional skills

• Employability and technology skills

Advanced Performance Management (APM)

• Strategic control and planning

• Performance management information systems and developments in technology

• Strategic performance measurement

• Performance evaluation

• Professional skills

• Employability and technology skills

Advanced Taxation (ATX)

• 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

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

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

• Professional skills

• Employability and technology skills

• Regulatory Environment
• Professional and Ethical Considerations
• Planning and conducting an audit of historical financial information
• Completion, review, and reporting
• Other assignments
• Current Issues and Developments
• Professional skills
• Employability and technology skills