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ACCA Qualification Structure

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Students progress through three elements of the ACCA Qualification on their journey to ACCA membership, these are:

  1. ACCA exams (13 Exams)
  2. an Ethics and Professional Skills module, and
  3. a Practical Experience Requirement (Article Ship)

1.ACCA Exams

Students need to complete 13 exams divided in to three levels as below:

Applied Knowledge

The Applied Knowledge exams provides students with a broad introduction to the world of finance and develop your essential understanding and techniques in accounting. The exams will be Computer based and will be 100% objective test Questions and is held at ACCA licensed CBE centre. CCA is a ACCA licensed CBE centre. These exams are:

Business and Technology (BT)

Management Accounting (MA)

Financial Accounting (FA)

Applied Skills

The Applied Skills exams build on existing knowledge and understanding and develop strong, broad and practical finance skills required of future strategic professional accountant in any sector. These exams are:

Corporate and Business Law (LW)

Performance Management (PM)

Taxation (TX)

Financial Reporting (FR)

Audit and Assurance (AA)

Financial Management (FM)

All exams under applied skills level will be computer based. The LW exam will be 100% objective test held at ACCA licensed CBE centre with remaining exams being 60% objective and 40% subjective except for AA exam which is 30% objective and 70% subjective held at ACCA exam centre.

Strategic Professional

The Strategic Professional exams prepare students for future leadership positions. They develop the strategic vision using your unique blend of technical, ethical and professional skills. And you can specialise in areas that best suit your career ambitions. Students must complete both Essentials exams and choose two of the Options.  These exams are:


Strategic Business Leader (SBL)

Strategic Business Reporting (SBR)

Options (Any Two from Four)

Advanced Financial Management (AFM)

Advanced Performance Management (APM)

Advanced Taxation (ATX)

Advanced Audit and Assurance (AAA)

All exams under this level is subjective and is held at ACCA exam centre.

The Pass mark for all 13 ACCA examination is 50.

2. Ethics and Professional Skills Module

Students are required to complete our Ethics and Professional Skills module which develops in students 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, our students are ready to shine with recruiters and be really credible in the workplace.

More details on this can be obtained here

3. Practical Experience Requirement (Article Ship)

Being a confident, inspiring and trusted professional comes with experience so to qualify as an ACCA member you must complete a minimum 36 months’ relevant work experience and achieve 9 performance objectives.

Your time in a relevant role and performance objectives need to be signed off by a practical experience supervisor. The practical experience requirement allows you to put the knowledge learnt through your studies into practice in a real work environment.

More details on this can be obtained here

ACCA Qualification is offered at Certified College of Accountancy CCA. CCA is a gold approved learning provider of ACCA in nepal established in 2006. Currently, Admission have begun for January 2021 Session. Free Pre-ACCA class will start from 11 January. For more details, contact us at 9801165757 or 9801811219 or 9801811222. More details here.