How the ACCA Qualification works | ACCA

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team</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/professional-insights/global-economics.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Global economics</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/professional-insights/pro-accountants-the-future.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Professional accountants - the future | ACCA</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/professional-insights/risk.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Risk</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/professional-insights/global-profession.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Supporting the global profession</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/professional-insights/technology.html" 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rf-header-mobile-controls__item--my-acca my-acca"> <a class="rf-header-mobile-controls__item-link rf-btn rf-btn--borderless rf-btn--iconed" href="/us/en/footer-toolbar/myacca.html" target='_blank'> <span class="rf-btn__text"> myACCA</span> <span class="rf-btn__icon-container"> <span class="rf-btn__icon icon-right"></span> </span> </a> </li> </ul> <form id="header-region-select-mobile" action="" method="post"> <div class="rf-country-selector country-selector-container" aria-hidden="true"> <div class="rf-country-selector__inner">  <div class="rf-country-selector-global-message global-message"> <span class="rf-country-selector-global-message__icon icon-pin"></span> <p class="rf-country-selector-global-message__text"> <span class="rf-country-selector-global-message__text-part"> Can't find your location listed?</span> <span class="rf-country-selector-global-message__text-part rf-country-selector-global-message__text-part--secondary"> Please visit our <a id="globalLinkMobile" href="#" 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data-region-grouping-id="">USA</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BS" data-region-grouping-id="caribbean">Bahamas</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BB" data-region-grouping-id="caribbean">Barbados</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BM" data-region-grouping-id="caribbean">Bermuda</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="KY" data-region-grouping-id="caribbean">Cayman Islands</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="GY" data-region-grouping-id="caribbean">Guyana</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="JM" data-region-grouping-id="caribbean">Jamaica</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="OECS" data-region-grouping-id="caribbean">OECS</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="TT" data-region-grouping-id="caribbean">Trinidad & Tobago</a> </li> <li 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class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="AM" data-region-grouping-id="ubcs">Armenia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="AZ" data-region-grouping-id="ubcs">Azerbaijan</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="BY" data-region-grouping-id="ubcs">Belarus</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/crsh/en.html" data-region-id="CZ" data-region-grouping-id="crsh">Czech Republic</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="EE" data-region-grouping-id="ubcs">Estonia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="GE" data-region-grouping-id="ubcs">Georgia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/crsh/en.html" data-region-id="HU" data-region-grouping-id="crsh">Hungary</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="LV" data-region-grouping-id="ubcs">Latvia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="LT" data-region-grouping-id="ubcs">Lithuania</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="http://www.accapolska.pl" data-region-id="PL" data-region-grouping-id="">Poland</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/russia/en.html" data-region-id="RU" data-region-grouping-id="">Russia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/crsh/en.html" data-region-id="SK" data-region-grouping-id="crsh">Slovakia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="UA" data-region-grouping-id="ubcs">Ukraine</a> </li> </ul> </div> <div id="region-middle-east" class="rf-country-selector-region"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Middle East </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="AE" data-region-grouping-id="middle-east">United Arab Emirates</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="OM" data-region-grouping-id="middle-east">Oman</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="BH" data-region-grouping-id="middle-east">Bahrain</a> </li> <li 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class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="LB" data-region-grouping-id="middle-east">Lebanon</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="SY" data-region-grouping-id="middle-east">Syrian Arab Republic</a> </li> </ul> </div> <div id="region-africa" class="rf-country-selector-region"> <button href="#" class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Africa </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="NG" data-region-grouping-id="africa">Nigeria</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="ZA" data-region-grouping-id="africa">South Africa</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="ZM" data-region-grouping-id="africa">Zambia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="ZW" data-region-grouping-id="africa">Zimbabwe</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="MU" data-region-grouping-id="africa">Mauritius</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="GH" data-region-grouping-id="africa">Ghana</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="UG" data-region-grouping-id="africa">Uganda</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="KE" data-region-grouping-id="africa">Kenya</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="MW" data-region-grouping-id="africa">Malawi</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="BW" data-region-grouping-id="africa">Botswana</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="AFRICAOTHER" data-region-grouping-id="africa">Africa (other)</a> </li> </ul> </div> <div id="region-asia" class="rf-country-selector-region"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Asia </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/an/en.html" data-region-id="AU" data-region-grouping-id="">Australia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" 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</li> </ul> </section>   <div class="page-main__content-area grid-container"> <div class="grid-row"> <div class="aside grid-col grid-col--1-12-at-screen960"> <aside class="rf-page-share"> <button class="rf-page-share-item" tabindex="0" data-social="twitter"> <i class="rf-page-share-item__icon icon-social-twitter"></i> </button> <button class="rf-page-share-item" tabindex="0" data-social="facebook"> <i class="rf-page-share-item__icon icon-social-facebook"></i> </button> <button class="rf-page-share-item" tabindex="0" data-social="linkedin"> <i class="rf-page-share-item__icon icon-social-linkedin-inverted"></i> </button> <button class="rf-page-share-item" tabindex="0" data-social="email"> <i class="rf-page-share-item__icon icon-email"></i> </button> <button class="rf-page-share-item" tabindex="0" data-social="copy"> <i class="rf-page-share-item__icon icon-copy-to-clipboard"></i> </button> </aside> </div> <div class="main grid-col grid-col--11-12-at-screen960"> <div class="grid-row"> <div class="main__left grid-col grid-col--7-12-at-screen1000 grid-col--8-12-at-screen1400"> <div class="rf-tabs rf-tabs--pure-links"> <ul class="rf-tabs__menu"> <li class="rf-tabs__menu-item" aria-selected="false"> <a href="/us/en/qualifications/glance/acca/overview.html" class="rf-tabs__menu-link"> <span class="rf-tabs__menu-link-text">Why the ACCA Qualification?</span> </a> </li> <li class="rf-tabs__menu-item" aria-selected="false"> <a href="/us/en/qualifications/glance/acca/who.html" class="rf-tabs__menu-link"> <span class="rf-tabs__menu-link-text">Who is it for?</span> </a> </li> <li class="rf-tabs__menu-item" aria-selected="true"> <a href="/us/en/qualifications/glance/acca/how.html" class="rf-tabs__menu-link"> <span class="rf-tabs__menu-link-text">How it works</span> </a> </li> <li class="rf-tabs__menu-item" aria-selected="false"> <a href="/us/en/qualifications/glance/acca/details.html" class="rf-tabs__menu-link"> <span class="rf-tabs__menu-link-text">Study options</span> </a> </li> <li class="rf-tabs__menu-item" aria-selected="false"> <a href="/us/en/qualifications/glance/acca/diploma.html" class="rf-tabs__menu-link"> <span class="rf-tabs__menu-link-text">Awards and other qualifications</span> </a> </li> <li class="rf-tabs__menu-item" aria-selected="false"> <a href="/us/en/qualifications/glance/acca/minimum-entrance.html" class="rf-tabs__menu-link"> <span class="rf-tabs__menu-link-text">Minimum entrance requirements</span> </a> </li> <li class="rf-tabs__menu-item" aria-selected="false"> <a href="/us/en/qualifications/glance/acca/dates.html" class="rf-tabs__menu-link"> <span class="rf-tabs__menu-link-text">Get started</span> </a> </li> </ul> <div class="rf-tabs__mobile-menu-container rf-styled-select-container"> <select class="rf-tabs__mobile-menu rf-styled-select"> <option value="/content/accaglobal/us/en/qualifications/glance/acca/overview.html" >Why the ACCA Qualification?</option> <option value="/content/accaglobal/us/en/qualifications/glance/acca/who.html" >Who is it for?</option> <option value="/content/accaglobal/us/en/qualifications/glance/acca/how.html" selected>How it works</option> <option value="/content/accaglobal/us/en/qualifications/glance/acca/details.html" >Study options</option> <option value="/content/accaglobal/us/en/qualifications/glance/acca/diploma.html" >Awards and other qualifications</option> <option value="/content/accaglobal/us/en/qualifications/glance/acca/minimum-entrance.html" >Minimum entrance requirements</option> <option value="/content/accaglobal/us/en/qualifications/glance/acca/dates.html" >Get started</option> </select> <i class="rf-styled-select__icon icon-arrow-down"></i> </div> </div> <p class="page-intro"> The ACCA Qualification gives students the most up-to-date skills they need to become a finance professional. But it gives you a much deeper and more rounded approach than the purely technical. </p>  <div class="body-copy"> <div class="body-copy__inner"> <div class="body-copy__content"> <p>Threaded through the whole journey are the ethics and values students need to make a difference. And because you can only qualify after completing at least 36 months of hands-on professional experience, members become exceptionally valuable to employers wherever they're based in the world.</p> <h2>The ACCA Qualification </h2> <p>There are three stages of exams, plus an Ethics and Professional Skills module and a Professional Experience Requirement.  </p> <h3>Exams</h3> <h4>Applied Knowledge exams</h4> <p>An exceptional introduction to the world of finance and accounting, these exams provide students with a broad understanding of essential accounting techniques.</p> <ul> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-applied-knowledge-exams/acca-qualification-applied-knowledge-exam-accountant-in-business.html">Business and Technology (BT)</a></li> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-applied-knowledge-exams/acca-qualification-applied-knowledge-exam-management-accounting.html">Management Accounting (MA)</a></li> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-applied-knowledge-exams/acca-qualification-applied-knowledge-exam-financial-accounting.html">Financial Accounting (FA)</a></li> </ul> <p>Find out more about the <a href="/us/en/qualifications/glance/acca/how/acca-qualification-applied-knowledge-exams.html">Applied Knowledge exams</a>.</p> <h4>Applied Skills exams</h4> <p>Building on your existing knowledge and understanding, Applied Skills develops strong, broad and practical finance required of future strategic professional accountant in any sector or industry.</p> <ul> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-applied-skills-exams/acca-qualification-corporate-business-law-exam.html">Corporate and Business Law (LW)</a></li> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-applied-skills-exams/acca-qualification-performance-management-exam.html">Performance Management (PM)</a></li> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-applied-skills-exams/acca-qualification-corporate-taxation-exam.html">Taxation (TX)</a></li> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-applied-skills-exams/acca-qualification-financial-reporting-exam.html">Financial reporting (FR)</a></li> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-applied-skills-exams/acca-qualification-audit-and-assurance-exam.html">Audit and Assurance (AA)</a></li> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-applied-skills-exams/acca-qualification-financial-management-exam.html">Financial Management (FM)</a></li> </ul> <p>Find out more about the <a href="/us/en/qualifications/glance/acca/how/acca-qualification-applied-skills-exams.html">Applied Skills exams</a>.</p> <h4>Strategic Professional<strong><br> </strong></h4> <p>These exams provide students with the unique blend of skills, real-world focus and specialisation options which will super-charge careers and develop strategic, forward-thinking professional accountants. Strategic Professional exams are comprised of both Essentials and Options exams.</p> <p><strong>Essentials</strong></p> <p>Students will take both these exams which provide them with the skills they need to make an immediate impact with employers.</p> <ul> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-strategic-professional-exams/acca-qualification-strategic-business-leader.html">Strategic Business Leader (SBL)</a></li> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-strategic-professional-exams/acca-qualification-strategic-business-reporting-exam.html">Strategic Business Reporting (SBR)</a></li> </ul> <p><strong>Options</strong></p> <p>These exams offer the unique opportunity to specialise in areas of greatest relevance to a chosen sector or career path.</p> <ul> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-strategic-professional-exams/acca-qualification-advanced-financial-management-exam.html">Advanced Financial Management (AFM)</a></li> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-strategic-professional-exams/acca-qualification-advanced-performance-management-exam.html">Advanced Performance Management (APM)</a></li> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-strategic-professional-exams/acca-qualification-advanced-taxation-exam.html">Advanced Taxation (ATX)</a></li> <li><a href="/us/en/qualifications/glance/acca/how/acca-qualification-strategic-professional-exams/acca-qualification-advanced-audit-and-assurance-exam.html">Advanced Audit and Assurance (AAA)</a></li> </ul> <p>Find out more about the <a href="/us/en/qualifications/glance/acca/how/acca-qualification-strategic-professional-exams.html">Strategic Professional exams</a>.</p> </div> </div> </div>  <div class="body-copy"> <div class="body-copy__inner"> <div class="body-copy__content"> <h3>Practical experience</h3> <p>Exams are important. But part of what makes the ACCA Qualification so valuable is that it gives you real-world experience.</p> <p>As well as completing exams and the ethics module, you need three years’ practical experience in a relevant role to qualify. Learn more about the <a href="/us/en/qualifications/glance/acca/how/acca-qualification-practical-experience-requirement--per-.html">Practical Experience Requirement</a>.</p> </div> </div> </div>  <div class="body-copy"> <div class="body-copy__inner"> <div class="body-copy__content"> <h3>Ethics and Professional Skills</h3> <p>The Ethics and Professional Skills module is designed to develop the complete range of skills that employers told us they need. By introducing students to the full spectrum of advanced ethical and professional skills and exposing them to realistic business situations, we’re doing everything we can to make our students shine with recruiters and be really credible in the workplace. </p> <p>Students should complete the module ahead of taking the Strategic Professional exams. Find out more about the <a href="/us/en/qualifications/glance/acca/how/acca-qualification-ethics-and-professional-skills-module.html">Ethics and Professional Skills Module</a>.</p> </div> </div> </div>  <div class="body-copy"> <div class="body-copy__inner"> <div class="body-copy__content"> <h2><strong>How long does it take to qualify?</strong></h2> <p>This depends on what qualifications student have before they register with us. We're passionate about giving as many people as possible the opportunity to gain our world-renowned qualification - so you start at the level that's right for you.  </p> <p>Students with existing qualifications which match the skills and knowledge needed for the ACCA Qualification may be eligible to claim for exemptions for some of our exams.</p> <p> </p> <p>Students can check if they are eligible for any exemptions from our exams by visiting our <a href="/us/en/student/getting-started/exemptions.html">exemptions pages</a>.  </p> <p>The quickest way to become a member is to work and study at the same time. If you do, you could qualify in as little as three or four years.</p> <p><strong>Is there a time limit?</strong></p> <p>There’s no limit on how long students can spend on the Applied Knowledge and Applied Skills exams. 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