ACCA subjects

ACCA divides its exam route into 3 Applied Knowledge papers, 6 Applied Skills papers and Strategic Professional. At Strategic Professional level, both Essentials are required, while only 2 of the 4 Options count toward the route. ACCA’s qualification structure confirms that this produces an exam requirement of up to 13 papers for a student with no exemptions.

Last reviewed: 13 September 2026.

Applied Knowledge

• Business and Technology (BT): How businesses operate, including their environment, people, systems, technology, governance and ethics.
• Management Accounting (MA): Information, costing, budgeting, variance analysis and performance monitoring for management decisions.
• Financial Accounting (FA): Double entry, transactions, financial statements, basic consolidation and interpretation.

ACCA positions these 3 papers as an introduction to finance and essential accounting techniques. BT, MA and FA syllabuses define the detailed scope. Before choosing a first paper, use the Indian ACCA registration route guide to check eligibility and exemptions.

Applied Skills

• Corporate and Business Law (LW): The legal framework and business law, including obligations, employment, companies, insolvency and criminal behaviour.
• Performance Management (PM): Applying management-accounting techniques to planning, decisions, performance evaluation and control.
• Taxation (TX): The tax system of the selected jurisdiction for individuals and companies.
• Financial Reporting (FR): Applying IFRS Accounting Standards to entity and group reporting, analysis and interpretation.
• Audit and Assurance (AA): Audit regulation, planning, risk, internal control, evidence, review and reporting.
• Financial Management (FM): Investment, financing, dividend and risk-management decisions.

Law and tax content can vary by jurisdiction, so an ACCA paper list is not enough to identify the correct LW, TX or ATX version. ACCA’s TX guidance explains the jurisdictional approach, while the PM, FR and FM syllabuses set out these papers. Use the ACCA total-cost calculator before committing to an exam schedule.

Strategic Professional

Essentials, both required:

• Strategic Business Leader (SBL): Organisational leadership, senior advisory capability and professional skills through an integrated case study.
• Strategic Business Reporting (SBR): Corporate reporting, IFRS Accounting Standards, stakeholder information needs and ethical stewardship.

Options, choose 2 of 4:

• Advanced Financial Management (AFM): Senior-level investment, financing, acquisition, reorganisation and risk advice.
• Advanced Performance Management (APM): Strategic management accounting for planning, control and organisational performance.
• Advanced Taxation (ATX): Applying tax knowledge and judgement to advise individuals and businesses on major taxes and financial decisions.
• Advanced Audit and Assurance (AAA): Advanced audit and assurance work across planning, risk, controls, evidence, review and reporting.

ACCA describes Strategic Professional as a combination of Essentials and specialisation Options that can match a candidate’s career direction. ACCA’s Strategic Professional structure is the authoritative source for the current requirement. If you are weighing paid preparation for a specific paper, see which ACCA papers need tutor support.

An India-based student who meets ACCA’s entrance requirements and receives no exemptions plans 3 Applied Knowledge papers, then 6 Applied Skills papers, then both SBL and SBR, then 2 of the 4 Options. The decision is to select 2 Options, not prepare all 4, so the planned route is 3 + 6 + 2 + 2 = 13 exams.

ACCA requires exams to follow module order, although papers within a module can be attempted in any order. ACCA’s exam FAQ also states that the pass mark is 50% for all exams.

A paper list does not determine whether you are eligible, which exemptions ACCA will award, what local CBE fees apply or which support format fits a particular paper. ACCA’s India fee page states that Applied Knowledge exam fees can be set by local CBE centres, while other charges depend on the exam stage and entry deadline. ACCA’s India fees page should be checked before booking.

Self-study can suit candidates who can work through current materials and timed practice consistently. Paid tuition may be useful when feedback, structure or paper-specific explanation solves a clear preparation gap, but it does not replace registration, exam entry, EPSM or practical experience. An ACCA Approved Learning Partner status is one quality signal, not a guarantee that a particular course fits every student.