Progressing through the syllabus

• To satisfy the exam requirements which are necessary to become an ACCA member, students must pass or be exempted from all nine exams in the Fundamentals level, pass all three exams in the Essentials module and pass two Options papers from a choice of four from the Professional level.
• There is no requirement for students to sit and/or pass any of the exams together.
• Students are expected to study each module in order starting with the Knowledge module through to Options.
• Students may attempt a maximum of 4 exams within a six month period, including CBEs.
• Papers may be attempted in any order but students cannot vary the order of the modules.
• Students have a 10 years time limit to complete the qualification.
• No exemption is available from the Professional level. Relevant degree holders from ACCA- accredited institutions may be exempted from up to all nine exams within the Fundamentals level.