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ACCA revision
Free revision for the Applied Knowledge, Applied Skills and Strategic Professional stages of the ACCA Qualification. The pages follow ACCA's own syllabus documents: the current Applied Knowledge exams (BT, MA and FA), the Applied Skills exams (LW, PM, TX for Pakistan, FR, AA and FM), the Knowledge level exams (K1, K2 and K3) that replace Applied Knowledge from July 2027, the Expertise level exams (E1 to E5) that replace Applied Skills from September 2027, and the Strategic Professional exams, both the current ones (SBL, SBR, AFM, APM, AAA and ATX) and the redesigned ones from September 2027 (S1, S2, SAA, SCF, SPI, SDS and STA). The notes and questions are original and written for this site.
The ACCA Qualification at a glance
Taken from ACCA's own pages and syllabus documents. Every source is listed on the sources page.
- The current ACCA Qualification has three stages of exams, plus an Ethics and Professional Skills module and a Practical Experience Requirement.
- Applied Knowledge: Business and Technology (BT), Management Accounting (MA) and Financial Accounting (FA).
- Applied Skills: Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA) and Financial Management (FM).
- Strategic Professional: two Essentials (Strategic Business Leader and Strategic Business Reporting) and two Options chosen from Advanced Financial Management, Advanced Performance Management, Advanced Taxation and Advanced Audit and Assurance.
- To qualify you also need at least 36 months of relevant practical experience. There is no time limit on Applied Knowledge and Applied Skills. Once you pass your first Strategic Professional exam, you have seven years to pass the rest.
- Applied Knowledge exams are two-hour computer-based exams with a pass mark of 50 percent.
The qualification is being redesigned. The new levels are Knowledge, Expertise and Strategic Professional. The Knowledge exams start in July 2027 and the Expertise exams in September 2027. See what changes and when.
This site is independent and is not part of ACCA. Always check ACCA's own documents for the exam you are taking. The colours on the ACCA pages are only a visual cue.
Current Applied Knowledge exams (syllabus to June 2027)
FA
Financial Accounting
Build knowledge of the principles and concepts of financial accounting and technical skill in double-entry bookkeeping, up to basic financial statements. MAManagement Accounting
Build knowledge of cost and management accounting techniques, budgeting, standard costing and performance measurement, and the ability to use them to support decisions. BTBusiness and Technology
Build an understanding of how businesses are organised, led and regulated, the role of accounting and technology, and the ethical standards expected of accountants.Applied Skills exams (final sitting June 2027)
LW
Corporate and Business Law (Global)
Build knowledge of the legal systems and the areas of corporate and business law that matter to finance professionals in international business. PMPerformance Management
Build the ability to manage and measure the performance of a business using information systems, costing, decision-making, budgeting, variances and performance measures. TX-PKNTaxation (Pakistan)
Build the ability to explain and compute the taxes that apply to individuals, unincorporated bodies and companies in Pakistan, and to apply the rules of sales tax. FRFinancial Reporting
Build the ability to prepare and interpret financial statements for single entities and simple groups in accordance with IFRS Accounting Standards. AAAudit and Assurance
Build the ability to explain how an audit of financial statements is accepted, planned, performed and reported, and to evaluate internal controls and audit evidence. FMFinancial Management
Build the ability to carry out and discuss the financial management of an organisation: working capital, investment appraisal, business finance, valuation and risk management.Knowledge level exams (from July 2027)
K1
Financial Accounting
Build knowledge of the principles and concepts of financial accounting and technical skill in double-entry bookkeeping, including the preparation of non-complex financial statements. K2Management Accounting
Build knowledge of management accounting techniques and the ability to use them for planning, control and decision making. K3Business Law (Global)
Build knowledge of the legal systems and the areas of business law that matter for international business: contracts, transport terms, company law, insolvency, criminal law and intellectual property.Expertise level exams (from September 2027)
E1
Taxation (UK)
Build technical knowledge and skills in the UK tax system for individuals, single companies and groups of companies. E2Financial Reporting
Build the ability to account for transactions, prepare and present financial statements for entities and groups under IFRS Accounting Standards, and analyse them. E3Audit, Risk and Control
Build the ability to plan, perform and report on an audit, assess risk and control, and apply assurance to sustainability information and other subject matter. E4Finance and Investment
Build the ability to analyse and advise on finance and investment decisions, including working capital, investment appraisal, business finance, valuation and risk. E5Performance with Data Analysis
Build the ability to use cost analysis, decision-making, planning, control and performance techniques, supported by data analysis, to improve organisational performance.Strategic Professional exams (final sitting June 2027)
SBL
Strategic Business Leader
Build the ability to lead, or advise senior leaders, on strategy, governance, risk, technology, control, finance and change, through an integrated case study. SBRStrategic Business Reporting (International)
Build the ability to discuss, apply and evaluate the principles of corporate reporting, including ethics, groups and sustainability disclosures, for a range of stakeholders. AFMAdvanced Financial Management
Build the ability to advise on complex strategic financial management issues as a senior financial executive or adviser, including investment, acquisitions, reconstruction and risk. APMAdvanced Performance Management
Build the ability to select and apply strategic management accounting and data science techniques to plan, control and improve organisational performance. AAAAdvanced Audit and Assurance (International)
Build the ability to analyse, evaluate and conclude on audit and assurance engagements in the context of best practice and current developments. ATXAdvanced Taxation (United Kingdom)
Build the ability to advise individuals and businesses on the impact of the major UK taxes on financial decisions.Redesigned Strategic Professional exams (from September 2027)
S1