ACCA Syllabus 2026 –Complete Guide to All 13 Subjects

A detailed, subject-wise breakdown of all ACCA papers across Applied Knowledge, Applied Skills, and Strategic Professional levels — curated by iProledge, Bangalore's premier ACCA coaching institute.

Quick Summary: The ACCA (Association of Chartered Certified Accountants) qualification consists of 13 exam papers divided across three progressive levels. This guide covers every paper's syllabus in detail, helping you plan your ACCA journey with clarity. Whether you're a fresh graduate or a CA transitioning internationally, iProledge has the expert coaching to help you succeed.

What is ACCA?

The Association of Chartered Certified Accountants (ACCA) is one of the world's leading professional accounting bodies, founded in 1904 in the United Kingdom. The ACCA qualification is globally recognized across more than 180 countries, making it one of the most portable and prestigious finance credentials available today.

The qualification is structured to build expertise progressively — from foundational business concepts to advanced strategic decision-making — and is equally valued by Big 4 firms, MNCs, and public sector organizations worldwide. For students in India, particularly those in Bengaluru's thriving finance and IT sectors, ACCA opens doors to international career opportunities without leaving the country.

CA + ACCA: Indian Chartered Accountants (ICAI members) can receive up to 9 paper exemptions, significantly shortening their path to the ACCA qualification

ACCA Syllabus 2026 – Structure at a Glance

The ACCA syllabus 2026 is structured into three levels. All 13 papers must be cleared along with completion of a Professional Ethics Module and at least 3 years of relevant practical experience (PER) to earn the full ACCA membership.

Compulsory papers. At Strategic Professional level, both P1 and P2 are compulsory; candidates choose 2 from the remaining options (P4, P5, P6)

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Applied Knowledge Level

The Applied Knowledge level builds the core concepts in accounting, business, and finance. These three papers are typically the entry point for ACCA students and are available as computer-based exams on demand.

1. Business and Technology (BT) Introduces students to the business environment, technology, governance, and professional ethics in organisations.

   A. Business Organisation & External Environment

   • Purpose & Types of Organisations

   • Stakeholder Analysis

   • Political & Legal Factors

   • Macroeconomic Factors

   • Microeconomic Factors

   • Social & Demographic Factors

   • Technological Factors

   • Environmental & Sustainability

   • Competitive Factors

   B. Structure, Culture & Governance

   • Formal & Informal Organisations

   • Organisational Structure

   • Organisational Culture

   • Corporate Governance

   • Sustainable Business Practices

   C. Business Functions, Regulation & Technology

   • Accounting & Business Functions

   • Regulation & Financial Crime

   • Financial Systems & Technology

   • Internal Controls

   • Impact of Technology Advances

   D. Leadership & Management

   • Leadership & Supervision

   • Group & Individual Behaviour

   • Team Development & Management

   • Motivation Techniques

   • Learning & Training

   • Performance Appraisal

   E. Personal Effectiveness & Professional Ethics

   • Personal Effectiveness

   • Conflict Resolution

   • Business Communication

   • Ethical Principles

   • Role of Regulatory Bodies

2. Management Accounting (MA)

   Covers cost accounting, budgeting, standard costing, and performance measurement principles.

   Key Topics

   • Nature & Purpose of Management Info

   • Cost Classification

   • Sampling & Statistical Techniques

   • Absorption & Marginal Costing

   • Job, Batch & Process Costing

   • Budgeting & Flexible Budgets

   • Capital Budgeting

   • Standard Costing System

   • Variance Analysis

   • Reconciliation of Budgeted & Actual Profit

   • Performance Measurement

   • Big Data & Spreadsheets

3. Financial Accounting (FA)

   Covers double-entry bookkeeping, preparation of financial statements, and basic consolidated accounts.

   Key Topics

   • Scope of Financial Reporting

   • Qualitative Characteristics

   • Double-Entry Bookkeeping

   • Journal Entries & Ledger Accounts

   • Inventories, Assets & Depreciation

   • Accruals & Prepayments

   • Receivables, Payables & Provisions

   • Bank Reconciliations

   • Trial Balance & Error Correction

   • Statement of Financial Position

   • Statement of Profit or Loss

   • Statement of Cash Flows

   • Consolidated Financial Statements (basic)

   • Ratio Analysis & Interpretation

Applied Skills Level

Six papers deepening competency across law, taxation, financial reporting, auditing, and financial management. Available in March, June, September, and December each year.

Corporate and Business Law (LW)

Covers the legal frameworks governing businesses, from contract law to corporate insolvency and fraud prevention.

Key Topics

• Law & the Legal System

• Contract Formation & Breach

• Professional Negligence

• Employment Law

• Agency Law & Partnerships

• Company Formation & Constitution

• Share Capital & Loan Capital

• Company Directors & Officers

• Insolvency & Administration

• Corporate Fraud & Criminal Behaviour

Performance Management (PM)

Decision-making paper: advanced costing, budgeting systems, pricing, and organisational performance measurement.

Key Topics

• Activity-Based Costing (ABC)

• Target & Life-Cycle Costing

• Throughput Accounting

• CVP Analysis

• Relevant Cost Analysis

• Pricing Decisions

• Risk & Uncertainty in Decisions

• Zero-Based & Rolling Budgets

• Mix & Yield Variances

• Divisional Performance & Transfer Pricing

• Big Data & Data Analytics

Taxation (TX)

Tax system for individuals, unincorporated businesses, and companies — income tax, capital gains, and sales tax.

Key Topics

• Tax System & Administration

• Tax Avoidance vs Evasion

• Self-Assessment & Returns

• Income Tax – Individuals

• Income Tax – Companies

• Income from Business & Property

• Capital Gains Computation

• Exemptions & Reliefs

• Sales Tax (VAT) Computation

• Tax Returns, Refunds & Appeals

Financial Reporting (FR)

Advanced IFRS application to complex accounting transactions, group financial statements, and financial analysis.

Key Topics

• Conceptual Framework (IFRS)

• Tangible & Intangible Non-Current Assets

• Impairment of Assets

• Financial Instruments

• Leasing (IFRS 16)

• Provisions & Contingencies

• Revenue Recognition (IFRS 15)

• Foreign Currency Transactions

• Consolidated Financial Statements

• Financial Statement Analysis

Audit and Assurance (AA)

Audit frameworks, risk assessment, internal controls, evidence gathering, and audit reporting.

Key Topics

• Audit Framework & Regulation

• Corporate Governance

• Professional Ethics (ACCA Code)

• Audit Risk Assessment

• Fraud, Laws & Regulations

• Audit Planning & Documentation

• Internal Control Systems

• Tests of Controls

• Audit Evidence & Procedures

• Sampling Techniques

• Going Concern & Subsequent Events

• Auditor's Report

• Internal vs External Audit

Financial Management (FM)

Financial objectives, working capital, investment appraisal, business finance, valuation, and risk management.

Key Topics

• Financial Management Function

• Financial Objectives & Corporate Strategy

• Working Capital Management

• Investment Appraisal (NPV, IRR, Payback)

• DCF with Inflation & Taxation

• Risk Adjustment in Appraisal

• Sources of Business Finance

• Cost of Capital (WACC)

• Capital Structure Theories

• Business Valuation Models

• Efficient Market Hypothesis

• Foreign Currency Risk Hedging

• Interest Rate Risk Hedging

Strategic Professional Level

The pinnacle of ACCA training — advanced strategic, financial, and leadership skills for senior finance professionals. P1 (SBL) and P2 (SBR) are compulsory; choose 2 from P4, P5, P6.

Strategic Business Leader (SBL) ✦ Compulsory

Integrated case-study paper: strategic thinking, leadership, governance, risk management, and digital transformation.

Key Topics

• Qualities of Leadership

• Organisational Culture

• Corporate Governance

• Stakeholder & CSR

• PESTEL & Porter's Five Forces

• SWOT & Resource Analysis

• Strategic Choices & Change Management

• Risk Identification & Mitigation

• AI, Big Data & Cloud Technology

• E-business & Value Chain

• IT Security & Control

• Finance Transformation

• Project Management

• Professional Skills: Communication, Scepticism, Evaluation

Strategic Business Reporting (SBR) ✦ Compulsory

Advanced financial reporting: interpretation and application of complex IFRS standards for a range of entity types.

Key Topics

• Professional & Ethical Behaviour

• IFRS Framework Strengths & Weaknesses

• Revenue & Non-Current Assets

• Financial Instruments (IFRS 9)

• Leases (IFRS 16)

• Employee Benefits (IAS 19)

• Income Taxes (IAS 12)

• Share-Based Payment (IFRS 2)

• Fair Value Measurement (IFRS 13)

• Group Accounting & Cash Flows

• Associates & Joint Arrangements

• Foreign Currency Entities (IAS 21)

• Non-Financial Performance Analysis

Advanced Financial Management (AFM)

Advanced strategies in international financial management, M&A, corporate reconstruction, and sophisticated hedging.

Key Topics

• Role of Senior Financial Adviser

• Financial Strategy Formulation

• ESG & Corporate Ethics

• International Trade Finance

• Discounted Cash Flow Techniques

• Option Pricing in Investment

• Adjusted Present Values

• Acquisitions & Mergers Valuation

• Regulatory Framework (M&A)

• Financial Reconstruction

• Treasury Function in Multinationals

• Forex & Interest Rate Derivatives

Advanced Performance Management (APM)

Strategic performance analysis for complex organisations across private, public, and not-for-profit sectors.

Key Topics

• Strategic Planning & Control

• Performance Measurement Systems

• Balanced Scorecard

• Divisional Performance & Transfer Pricing

• Public Sector & NFP Performance

• Impact of Information Systems

• Current Issues in Performance Management

Advanced Taxation (ATX)

Complex, multi-jurisdictional tax planning and compliance for businesses and high-net-worth individuals.

Key Topics

• Advanced Income Tax Computations

• Corporate Tax Planning

• Capital Gains – Complex Scenarios

• Inheritance Tax

• VAT – Specialist Areas

• International Taxation

• Tax Implications of Business Transactions

• Ethical Issues in Tax Planning

Why Study ACCA at iProledge, Bangalore?

iProledge is Bangalore's leading professional education institute, recognized by IIM Bengaluru, with ACCA coaching at Jayanagar and Malleshwaram campuses.

Feature	What You Get at iProledge
Expert Faculty	ACCA-qualified and industry-expert educators
Handmade Study Notes	Comprehensive, exam-focused notes for every paper
Personalised Study Planner	Custom schedules tailored to your exam timeline
Question Bank	Vast practice repository with past paper solutions
Personal Mentorship	One-on-one sessions to address individual challenges
24/7 Support	Round-the-clock academic support via chat and calls
Placement Assistance	Career guidance and placement support post-qualification
IIM Bengaluru Recognition	Credentialled coaching in a premium academic ecosystem

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