Understanding the structure and content of ACCA subjects is essential for new students planning their qualification journey. This comprehensive breakdown provides clarity on what to expect from each paper across the three main levels of ACCA.<h2 id="687775e3-a7e0-4fe1-925e-365a605432ac" data-toc-id="687775e3-a7e0-4fe1-925e-365a605432ac">Applied Knowledge Level</h2>This foundational level introduces core concepts and establishes the fundamental principles of accounting and business.<h3 id="f8ad81db-3693-4044-816f-7dd5f4a12404" data-toc-id="f8ad81db-3693-4044-816f-7dd5f4a12404">Business and Technology (BT)</h3><ul><li>Business organisational structures and stakeholder relationships</li><li>Business environment factors and economic principles</li><li>Role of technology in modern business operations</li><li>Business ethics and professional values</li></ul>Examination Format: 2-hour computer-based assessment with objective test questions<h3 id="d5603c15-df9a-4ef9-9380-d4edf568ecf5" data-toc-id="d5603c15-df9a-4ef9-9380-d4edf568ecf5">Management Accounting (MA)</h3><ul><li>Cost classification and behavioural analysis</li><li>Budgeting techniques and principles</li><li>Performance measurement methods</li><li>Decision-making tools for management</li></ul>Examination Format: 2-hour computer-based assessment with objective test questions<h3 id="bcf107ce-a6b2-4343-98ee-ab6db0b133f3" data-toc-id="bcf107ce-a6b2-4343-98ee-ab6db0b133f3">Financial Accounting (FA)</h3><ul><li>Double-entry bookkeeping principles</li><li>Preparation of basic financial statements</li><li>Control account reconciliations</li><li>Conceptual framework of accounting</li></ul>Examination Format: 2-hour computer-based assessment with objective test questions<h2 id="edc9cea9-5824-4cde-b060-f554260a7115" data-toc-id="edc9cea9-5824-4cde-b060-f554260a7115">Applied Skills Level</h2>This intermediate level develops technical proficiency across key accounting disciplines.<h3 id="20f6e0a0-6b3e-40cc-9009-58f623761203" data-toc-id="20f6e0a0-6b3e-40cc-9009-58f623761203">Corporate and Business Law (LW)</h3><ul><li>Essential legal frameworks for business</li><li>Company formation and regulation</li><li>Employment and contract law principles</li><li>Corporate governance and ethical considerations</li></ul>Examination Format: 2-hour computer-based assessment with objective test questions<h3 id="2906cb31-9ba3-479c-a194-4594fc03735b" data-toc-id="2906cb31-9ba3-479c-a194-4594fc03735b">Performance Management (PM)</h3><ul><li>Advanced costing techniques</li><li>Budgetary control systems</li><li>Decision-making techniques under uncertainty</li><li>Performance measurement systems</li></ul>Examination Format: 3-hour computer-based assessment with objective and constructive response questions<h3 id="8665e793-b8cf-4143-baa1-7e2e52d2a630" data-toc-id="8665e793-b8cf-4143-baa1-7e2e52d2a630">Taxation (TX)</h3><ul><li>Income tax principles and computations</li><li>Corporate tax frameworks</li><li>Value-added tax mechanics</li><li>Tax planning considerations</li></ul>Examination Format: 3-hour computer-based assessment with objective and constructive response questions<h3 id="912cef73-70bc-40d5-ab31-494a6a025d32" data-toc-id="912cef73-70bc-40d5-ab31-494a6a025d32">Financial Reporting (FR)</h3><ul><li>International Financial Reporting Standards</li><li>Group financial statements preparation</li><li>Analysis and interpretation of financial statements</li><li>Conceptual and regulatory frameworks</li></ul>Examination Format: 3-hour computer-based assessment with objective and constructive response questions<h3 id="0208db14-1622-46e6-8d5d-929db0374ad1" data-toc-id="0208db14-1622-46e6-8d5d-929db0374ad1">Audit and Assurance (AA)</h3><ul><li>Audit framework and regulation</li><li>Planning and risk assessment procedures</li><li>Internal control evaluation</li><li>Gathering audit evidence and forming opinions</li></ul>Examination Format: 3-hour computer-based assessment with objective and constructive response questions<h3 id="993b9963-0119-4971-9111-7b0348c4a146" data-toc-id="993b9963-0119-4971-9111-7b0348c4a146">Financial Management (FM)</h3><ul><li>Financial management function</li><li>Investment appraisal techniques</li><li>Business financing options</li><li>Working capital management</li></ul>Examination Format: 3-hour computer-based assessment with objective and constructive response questions<h2 id="91c4ad5e-c0a2-4c64-b258-6ca478247c2b" data-toc-id="91c4ad5e-c0a2-4c64-b258-6ca478247c2b">Strategic Professional Level</h2>This advanced level develops strategic thinking and professional skills essential for leadership roles.<h3 id="84f6b8d1-4c3c-4dff-b14a-bf2d2b4c73e1" data-toc-id="84f6b8d1-4c3c-4dff-b14a-bf2d2b4c73e1">Essentials Module (Mandatory)</h3><h4 id="43af9223-40c2-4e95-a9aa-9f90140faa63" data-toc-id="43af9223-40c2-4e95-a9aa-9f90140faa63">Strategic Business Leader (SBL)</h4><ul><li>Integrated case study examining leadership capabilities</li><li>Organisational control and governance</li><li>Strategy formulation and implementation</li><li>Risk identification and management</li><li>Technology and data analytics</li></ul>Examination Format: 4-hour case study-based examination with professional skills marks<h4 id="54f9ce95-6ef3-42b2-bdb9-57b03c75939e" data-toc-id="54f9ce95-6ef3-42b2-bdb9-57b03c75939e">Strategic Business Reporting (SBR)</h4><ul><li>Complex corporate reporting issues</li><li>Financial statements for specialist entities</li><li>Current developments in reporting frameworks</li><li>Ethical considerations in financial reporting</li></ul>Examination Format: 3-hour scenario-based examination with professional marks<h3 id="44045f32-0228-4314-ba2d-4ed1f30f8197" data-toc-id="44045f32-0228-4314-ba2d-4ed1f30f8197">Options Module (Choose Two)</h3><h4 id="6fba4b5d-565a-45b3-946a-837f7029e746" data-toc-id="6fba4b5d-565a-45b3-946a-837f7029e746">Advanced Financial Management (AFM)</h4><ul><li>Financial strategy formulation</li><li>Advanced investment decisions</li><li>Corporate restructuring strategies</li><li>Treasury and advanced risk management</li></ul>Examination Format: 3-hour case study-based examination with professional marks<h4 id="90f19fa0-e653-47ce-8d8e-e9c4c161512e" data-toc-id="90f19fa0-e653-47ce-8d8e-e9c4c161512e">Advanced Performance Management (APM)</h4><ul><li>Strategic performance measurement systems</li><li>Performance evaluation in complex business environments</li><li>Strategic planning and control models</li><li>Performance improvement approaches</li></ul>Examination Format: 3-hour case study-based examination with professional marks<h4 id="ed37cf07-1200-4abb-89fa-2f2b862aec26" data-toc-id="ed37cf07-1200-4abb-89fa-2f2b862aec26">Advanced Taxation (ATX)</h4><ul><li>Complex taxation issues for individuals and corporations</li><li>Tax planning strategies</li><li>Cross-border taxation principles</li><li>Ethics in taxation practice</li></ul>Examination Format: 3-hour case study-based examination with professional marks<h4 id="68361a6b-4428-43f9-9776-301ca276a4c6" data-toc-id="68361a6b-4428-43f9-9776-301ca276a4c6">Advanced Audit and Assurance (AAA)</h4><ul><li>Complex audit assignments</li><li>Professional and ethical considerations</li><li>Quality control in audit engagements</li><li>Current issues and developments in auditing</li></ul>Examination Format: 3-hour case study-based examination with professional marks<h2 id="47d7a174-e038-49c9-83ed-bf33044b9720" data-toc-id="47d7a174-e038-49c9-83ed-bf33044b9720">Ethics and Professional Skills Module</h2>Situated between Applied Skills and Strategic Professional levels, this online module develops:<ul><li>Ethics and professional behaviour</li><li>Commercial awareness</li><li>Innovation and scepticism</li><li>Communication and interpersonal skills</li></ul>Completion of this module is mandatory before attempting any Strategic Professional examinations.Understanding this paper structure helps new students plan their <a target="_blank" href="https://hamzah.academy/acca-in-bangladesh/">ACCA journey</a> effectively, allowing for the strategic selection of optional papers aligned with career aspirations and personal strengths.

Explore ACCA 2025 subjects and papers with exam formats and topics across all levels, from Applied Knowledge to Strategic Professional.

ACCA Subjects and Papers Breakdown for New Students

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ACCA Subjects and Papers Breakdown for New Students

ACCA Subjects and Papers Breakdown for New Students

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