ACCA Syllabus 2025 - Subject-wise Syllabus, Exam Pattern
ACCA Subjects and Syllabus 2025 - ACCA course is divided into three levels namely Knowledge Level, Skill Level and Professional Level. ACCA subjects list cover various verticals of finance, accounting, taxation, and business-related aspects. The ACCA course syllabus consists of a total of 13 subjects such as business and technology, management accounting, financial accounting, corporate and business law, taxation, performance management, financial reporting, audit and assurance, financial management, etc. Candidates preparing for ACCA must take note of the subjects included in the ACCA exam. Read the complete article to know more about ACCA 2025 subjects and syllabus, exam pattern and other relevant information.
Also check - ACCA Full Form
- ACCA Exam Pattern
- ACCA Syllabus 2025
- ACCA 2025 Subject-Wise Important Topics
- ACCA Skill Level Course
- ACCA Syllabus - Professional level
ACCA Exam Pattern
The first four ACCA exams (BT, MA, FA, and LW) are on-demand, which can be booked through an approved nearby ACCA centre any time during the year. The remaining nine exams are conducted four times a year in the months of March, June, September, and December. The ACCA paper pattern has two parts: computer-based exam and paper-based exam, that include MCQ-based and scenario-based questions. The ACCA paper-wise exam pattern is mentioned below.
ACCA Paper Wise Exam Pattern 2023
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 Syllabus 2025
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) |
ACCA 2025 Subject-Wise Important Topics
ACCA Knowledge Level Course Important Topics
Paper | Topics |
Business and Technology (BT) |
|
Management Accounting |
|
Financial Accounting |
|
ACCA Skill Level Course
There are six subjects in ACCA under skill level. It analyses candidate’s practical finance abilities to work as a professional accountant in any sector or company. The detailed syllabus is mentioned in the table below.
ACCA skill level important subjects
Paper | Topics |
Corporate and Business Law |
|
Performance Management |
|
Taxation |
|
Paper F7 – Financial Reporting |
|
Assurance and Audit |
|
Financial Management (FM) |
|
ACCA Syllabus - Professional level
Paper | Subjects |
Strategic Business Reporting (SBR) |
|
| Strategic Business Leader (SBL) |
|
Advanced Financial Management (AFM) |
|
Advanced Performance Management (APM) |
|
Advanced Taxation (ATX) |
|
| Advanced Audit and Assurance |
|
Also check - ACCA Registration 2025
Frequently Asked Questions (FAQs)
There are a total of 13 subjects which are divided into three levels such as Knowledge, skill and professional level.
There will be both mcq based questions and long answer type question in ACCA skill level exam.
ACCA course duration is 2-3 years along with 3 years of relevant work experience.
Candidates should have completed 18 year of age to apply for ACCA exam.
All the papers in ACCA F1 to F4 and 60% of the questions in papers F5 to F9 will be MCQ based questions.
The following are the subjects of ACCA: Business and Technology (BT) - F1, Management Accounting (MA) - F2, Financial Accounting (FA) - F3, Corporate and Business Law (LW) - F4, Performance Management (PM) - F5, Taxation (TX) - F6, Financial Reporting (FR) - F7, Audit and Assurance (AA) - F8, Financial Management (FM) - F9, Strategic Business Leader (SBL) - P1, Strategic Business Reporting (SBR) - P2, Advanced Financial Management (AFM) - P3, Advanced Performance Management (APM) - P4, Advanced Taxation (ATX) - P5, Advanced Audit and Assurance (AAA) - P6
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Budget Analyst
Budget analysis, in a nutshell, entails thoroughly analyzing the details of a financial budget. The budget analysis aims to better understand and manage revenue. Budget analysts assist in the achievement of financial targets, the preservation of profitability, and the pursuit of long-term growth for a business. Budget analysts generally have a bachelor's degree in accounting, finance, economics, or a closely related field. Knowledge of Financial Management is of prime importance in this career.
Data Analyst
The invention of the database has given fresh breath to the people involved in the data analytics career path. Analysis refers to splitting up a whole into its individual components for individual analysis. Data analysis is a method through which raw data are processed and transformed into information that would be beneficial for user strategic thinking.
Data are collected and examined to respond to questions, evaluate hypotheses or contradict theories. It is a tool for analyzing, transforming, modeling, and arranging data with useful knowledge, to assist in decision-making and methods, encompassing various strategies, and is used in different fields of business, research, and social science.
Underwriter
An underwrite plays crucial roles in the finance and insurance industry and works for mortgage, loan, and insurance companies. He or she analyses applications for insurance policies and assess the risk capacity to decide whether to approve application or reject. He or she assesses and evaluates the risk of another party for a fee in the form of commision or premium.
Underwriters have strong analytical skills and they understand the insurance principle to evaluate the health of potential clients. They collaborate with agents, brokers, and to their clients to collect information and explain the insurance product details. They work on all kinds of insurance like mortgage, health insurance, life insurance, automobile, and several other kinds of insurance.
Finance Executive
Finance Executives manage money, overseeing a company's income, expenses, and investments. They monitor financial transactions, create and assess reports like cash flows, and strategies to enhance profit margins and reduce expenses. Their role is crucial for staying competitive and making wise market decisions in response to current dynamics.
Finance Executives establish strategic financial goals, objectives, and performance criteria. Strong accounting and analytical skills are fundamental to this role. While often working fixed hours, they may extend their work hours to meet deadlines. This career is well-suited for individuals with a keen understanding of finance, attention to detail, and the ability to navigate complex financial landscapes.
Product Manager
A product manager is a professional who determines what a product should do and how it should look like. A product manager analyses customer needs and combines them with company goals to develop a product that satisfies everyone. He or she works in coordination with different departments like engineers, salespersons, and product designers to ensure everyone works towards achieving the company's goals.
A product manager develops strategies and plans to help the employees work towards a common goal that is to develop a product that the customers demand. He or she plays the role of the first point of contact in the organisation for anyone who needs to know about the product. Concerning larger programmes, they work with Technical Program Managers to deliver results.
Operations Manager
Operations manager is tasked with supervising the financial and business experts involved in the production of goods and services. A career as operations manager needs to supervise many divisions and coordinate daily activities. The role of operations manager is to oversee and manage diverse activities which is part of a profession as an operations manager.
All levels of an organisation's operational activities are overseen by an operations manager. He or she is in charge of selecting candidates, imparting instruction, and managing quality control programmes. Operations managers also develop plans for process improvements to ensure that everyone finishes their work on schedule. He or she must regularly evaluate budgets, manage costs, and analyse data and statistics.
Stock Analyst
A stock analyst is an individual who analyses and evaluates various stocks and securities in the financial market. He or she in the stock analyst career forecasts stock market results, normally with an emphasis on the securities that a company or firm invests in. He or she also prepares scientific reports on financial forecasts, predictions, and recommendations based on a stock's expected profit.
Individuals who enjoy learning and data processing, are good problem solvers, and have a strong work ethic will excel in the stock market analyst sector. Students can pursue a BBA (Bachelor of Business Administration), MBA (Master of Business Administration), M.Stat (Master of Statistics) to opt for a career in stock market analysis
Researcher
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Welding Engineer
Welding Engineer Job Description: A Welding Engineer work involves managing welding projects and supervising welding teams. He or she is responsible for reviewing welding procedures, processes and documentation. A career as Welding Engineer involves conducting failure analyses and causes on welding issues.
QA Manager
A Quality Assurance (QA) Manager, synonymous with a Quality Assurance Manager, holds a pivotal role in ensuring products meet predefined standards. Responsible for planning, directing, and formulating control policies, the QA Manager safeguards company efficiency and profitability. By scrutinizing products for flaws and ensuring compliance with internal and external requirements, they uphold quality, validating the effectiveness of quality assurance teams in maintaining high standards before product release.
Quality Controller
A quality controller plays a crucial role in an organisation. He or she is responsible for performing quality checks on manufactured products. He or she identifies the defects in a product and rejects the product.
A quality controller records detailed information about products with defects and sends it to the supervisor or plant manager to take necessary actions to improve the production process.
Production Manager
A Production Manager oversees manufacturing processes, ensuring timely and budgeted delivery of products. Responsible for safe, cost-effective production meeting quality standards, their role adapts to the production system. Also known as an Operations Manager, they manage human and material resources, contributing to efficient production and service delivery.
Product Manager
A product manager is a professional who determines what a product should do and how it should look like. A product manager analyses customer needs and combines them with company goals to develop a product that satisfies everyone. He or she works in coordination with different departments like engineers, salespersons, and product designers to ensure everyone works towards achieving the company's goals.
A product manager develops strategies and plans to help the employees work towards a common goal that is to develop a product that the customers demand. He or she plays the role of the first point of contact in the organisation for anyone who needs to know about the product. Concerning larger programmes, they work with Technical Program Managers to deliver results.
QA Lead
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Structural Engineer
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Process Development Engineer
The Process Development Engineers design, implement, manufacture, mine, and other production systems using technical knowledge and expertise in the industry. They use computer modeling software to test technologies and machinery. An individual who is opting career as Process Development Engineer is responsible for developing cost-effective and efficient processes. They also monitor the production process and ensure it functions smoothly and efficiently.