Syllabus & Progression Rules

  • The syllabus is divided into two levels – Fundamentals and Professional
  • All Fundamental Level papers are mandatory
  • The Professional Level includes mandatory Essentials papers as well as Optional papers
  • There are 16 papers available in total. You only need to pass 14 papers (unless exemptions are awarded) because you only need to complete two out of the four Options papers
  • The pass marks for all papers are 50%
  • You can progress through the syllabus at your own pace. You may attempt a maximum of four exams at any six-month exam cycle, including computer-based exams. Papers may be attempted from different modules at the same sitting as long as the modules are attempted in order
  • Students may vary the order in which they attempt exams within each module but they may not vary the order of the modules. However, ACCA strongly recommends that papers within a module are taken in order
  • You have the choice of sitting computer-based or paper-based exams for Papers F1, F2 and F3
  • Paper-based exams can be taken in any one of over 400 exam centres around the world
  • Paper-based exams are held twice a year – in June and December
  • You can:
    • enter for exams all year round
    • enter for one of the next two exam sessions
    • add exams until the end of the standard entry closing date (the appropriate early or standard fee will apply, depending on when additional exams are added)
    • remove exam entries made until the end of the standard entry closing date
    • ammend exam center, stream or variant without charge until the end of the standard exam entry closing date


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