To become an ACCA affiliate, you have to pass exams in 13 ACCA papers across 3 levels, complete an ethics module online, and gain 3 years of relevant work experience. (before, during, or after participation the ACCA Course). Before giving you an insight into the paper patterns, let me take you through some basic knowledge around it.

  1. ACCA Curriculum: ACCA curriculum is spread over 3 levels

    • Knowledge Level: Completion of levels from F1-F3 along with Foundation in Professional Ethics module helps you to earn a Diploma in Accounting & Business. These courses include Business & Technology (F1), Management Accounting (F2) And Financial Accounting (F3). Strengthening your fundamental knowledge will prepare you for the more advanced subjects in the Professional level exams.
    • Skills Level: The subjects included in the levels (F4-F9) is more tuned towards honing the skills in Financial Accounting, Audit and Taxation.
    • Professional (Essentials and Options) Level: The Professional Essentials (P1-P2) graduates to advanced levels of Business Leadership and Reporting. There is also an optional segment in the Professional level (P3-P6) which has specializations in Financial Management, Performance Management, Audit & Taxation. Any two out of these four can be opted for.
  2. ACCA Exam Schedule

    • The first 4 papers AB, MA, FA & LW are computer-based objective exams, on demand and can be taken throughout the year. On-demand CBEs allow for flexibility in your studies as you can set them at any time of the year. Also, your results are displayed immediately at the end of the exam and uploaded to your account within 72 hours.
    • From the 5th paper onwards i.e. (PM, TX, FR, AA, FM), there are 4 exam windows each year in March, June, September, and December. Exams are Computer Based Exam (CBE) & consist of a mixture of multiple-choice objective and subjective questions.
    • Papers SBL, SBR, AFM, APM, ATX, AAA fall under the Professional Level and all of these are also regular paper-based exams or Computer Based Exam depending upon the location. There are 4 exam windows each year in March, June, September for this level.
  3. ACCA Exam Flexibility

    You can choose how you study, how often you sit for your exams. You can even appear for one paper at a time every 3 months.
    Maximum limit: You can appear for a maximum of 4 exams in 1 attempt. Maximum exams which he can write in one calendar year are 8.

  4. Duration

    A full-time student who wants to complete all ACCA exam papers starting from F1, technically, can complete in only 1.5 years with a maximum of 8 papers per year (Total 13 papers). On average it would take 2.5 to 3 years.

Let us examine the paper pattern of ACCA with the help of the following table. To know more about the syllabus, click here.

Subjects Exam Type Exam Mode Exam Duration- Hrs Exam Evaluation- Marks Pass


Centers Examination


Knowledge level AB, MA, FA 100% Objective Computer Based Online Exams (On Demand) 2 100 50 CB Centers Across India On-Demand Exams
Skills Level LW
PM, TX, FR, AA, FM 60% Descriptive

40% Objective

Computer Based Online Exams (Quarterly) 3 100 50 ACCA Approved British Council Centers March, June, September, December
Professional Level SBL, SBR, AFM, APM, ATX, AAA 100% Descriptive and case study based Computer Based Online Exams (Quarterly) 3 (SBL-4) 100 50 ACCA Approved British Council Centers March, June, September, December


The high point of this course is that the syllabus covers Strategic decision making, Financial strategies, Professional Ethics at an advanced level to help you transition from executive to managerial roles with a focus on analytical skills and application-based philosophy. Students acquire valuable professional skills in business management and strategy apart from in-depth knowledge in finance and accounting. Hence ACCA qualified professionals are highly preferred and in high demand by the employers across the levels of hierarchy in an organization. Employers in finance, accounting, banking, consulting and management will recognize and respect your global ACCA Qualification and know you have the right skills needed for the job. Today, ACCA students and members are making a mark in the global world of finance as CEOs, CFOs and finance heads of organizations and again – it is beyond accounting.