What is ACCA? ACCA stands for the Association of Chartered Certified Accountants a leading international accountancy body. The ACCA qualification is recognised and is treated in other countries as being equivalent to their local qualification.
ACCA is the largest and fastest-growing global professional accountancy body in the world, with over 320,000 members and students in 170 countries
* gaining such a qualification is evidence that the holder possesses skills and knowledge which are in high demand by employers in industry, banking, auditing, consulting as well as other professions like taxation and law.
* candidates not only gain specialist knowledge in finance and accounting, but also acquire valuable skills in organisational management and strategy
* the qualification does not concentrate only on theory, and unlike Universities prepares a graduate for practical usage.
* the qualification is based on international accounting and auditing standards and is IFAC compliant
- Flexibiltiy: The ACCA training are conducted over weekends, the students can pursue the course along with their job/studies.
- Variable Duration: 6 Months to 2 Years
- Students who have completed 12th from Commerce stream(pass in 5 subjects including English and Mathematics / Accounts, mark of 65% in at least 2 subjects and over 50% in the others)
- Students pursuing Graduation in Commerce (BCom, BBA, BMS, etc.) or
- B.A/B.Sc. graduates from a recognized university (No marks restrictions), through Foundation in Accountancy.
- Examinations are held 4 times in a year i.e. March, June, September & December. However, the papers from F1 to F4 can be taken online around the year at ACCA’s Authorized Computer Based Exam centres.
- Most exams are of a 2 to 3 hours duration based on the paper and the subject.
- Most exams have a mix of multiple choice questions and MTQs (Multi-Task Questions), which are a bit like cases.
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Paper F1, Accountant in Business
To develop knowledge and understanding of the business environment and the influence this has on how organisations and accountants operate, and of the role of the accountant and other key business functions in contributing to an efficient, effective and ethical organisation, and to build knowledge and understanding of the basic principles of effective management.
Paper F2, Management Accounting
To develop knowledge and understanding of how to prepare and process basic cost and quantitative information to support management in planning and decision-making in a variety of business contexts.
Paper F3, Financial Accounting
To develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques, including the preparation of basic financial statements.
Paper F4, Corporate and Business Law
To develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary.
Paper F5, Performance Management
To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control.
Paper F6, Taxation
To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.
Paper F7, Financial Reporting
To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups, and how to analyse and interpret those financial statements.
Paper F8, Audit and Assurance
To develop knowledge and skills in the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.
Paper F9, Financial Management
To develop knowledge and skills expected of a financial manager – relating to issues affecting investment, financing, and dividend policy decisions.
Professional Level (5 papers)
Paper P1, Governance, Risk & Ethics
To apply relevant knowledge, skills, and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance, and the management of risk within an organisation – in the context of an overall ethical framework.
Paper P2, Corporate Reporting
To apply knowledge, skills, and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.
Paper P3, Business Analysis
To apply relevant knowledge, skills, and exercise professional judgement in assessing strategic position, determining strategic choice, and implementing strategic action through business process and structural change, coordinating knowledge systems and information technology, and by managing quality processes, projects, and people.
Options Module (2 papers only)
Paper P4, Advanced Financial Management
To apply relevant knowledge, skills, and exercise professional judgement as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation.
Paper P5, Advanced Performance Management
To apply relevant knowledge, skills, and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.
Paper P6, Advanced Taxation
To apply relevant knowledge, skills, and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.
Paper P7, Advanced Audit and Assurance
To apply relevant knowledge, skills, and exercise professional judgement in analysing, evaluating, concluding and reporting on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.