ACCA Exam Details 2024: Levels, Fees, & Registration | Zell

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      An Overview of ACCA Exam Details

      ACCA is an abbreviated form of the Association of Chartered Certified Accountants, and ACCA is the name of the qualification given to those who pass this globally recognized body. The ACCA qualification has always been a source of attraction for individuals willing to become professional accountants or finance professionals. This article attempts to provide information about the ACCA exam details in terms of the levels, patterns, timings, booking, registration, and fee details.

      An Overview of ACCA Exam Details

      Levels of ACCA

      The ACCA qualification is made up of three levels, each designed to confer on the student relevant knowledge and skills required for success in the careers of accounting and finance.

      Applied knowledge level:

      The Applied Knowledge level is the first of the three in the ACCA qualification and comprises three exams:

      1. Business and Technology (BT)
      2. Management Accounting (MA)
      3. Financial Accounting (FA)

      These tests further ascertain if students have a fair command of fundamental principles for accounting and management practices and technology applications that have a business orientation.

      Applied Skills Level:

      This builds on the technical knowledge learned at the applied knowledge level. At this level, professional skills and techniques are developed. There are six exams in Applied Skills level.

      1. Corporate and Business Law (LW)
      2. Performance Management (PM)
      3. Taxation (TX)
      4. Financial Reporting (FR)
      5. Audit and Assurance (AA)
      6. Financial Management (FM)

      Other areas that exams cover include accounting, auditing, and taxation, and financial management.

      Strategic Professional Level:

      The ACCA Strategic Professional level is the final and most advanced stage of the ACCA qualification. There are two essential exams:

      1. Strategic Business Leader (SBL)
      2. Strategic Business Reporting (SBR)

      What’s More? Students will Have to Pick Two Exams Out of These Optional:

      1. Advanced Financial Management (AFM)
      2. Advanced Performance Management (APM)
      3. Advanced Taxation (ATX)
      4. Advanced Audit and Assurance (AAA)

      This course is meant to significantly emphasize strategic decision-making, leadership, and advanced technical skills important to a senior management position.

      Exam Pattern

      The structure of the ACCA examination is such that it puts a candidate under a test in the knowledge, understanding, and application of the principles in accounting and finance. The examinations usually come in computer-based format in some locations and in paper-based format in others.

      Applied Knowledge Level:

      Applied Knowledge Level exams contain only multiple-choice questions. There are usually 36 questions in every exam, and a candidate has two hours to complete the exams.

      Applied Skills Level:

      In the Integrated Applied Skills exams, there are both objective and written/case study types of questions. The duration of these exams is three hours. The structure of the exam differs from subject to subject, but broadly speaking, there are two sections:

      Section A: Multiple-Choice Questions (30-36 questions)

      Section B: Written/Case-Study Questions (2-4 questions)

      Strategic Professional Level:

      The Strategic Professional Level exams aim at assessing the ability of a candidate to apply strategic and technical knowledge in practical, real-life situations. Normally, there are two sections:

      Section A: Case-Study Questions (2-3 questions)

      Section B: Written Questions (2-3 questions)

      These exams are four hours long, with additional time for reading and planning.

      Note: The format and structure of the exam could vary; hence, candidates must refer in detail to the ACCA official guidance and resources on the pattern that would be followed for the exam.

      Timing of Exams

      The ACCA exams are conducted four times a year, typically in March, June, September, and December. The specific dates and timings may vary across different locations, exam centers, and levels. The course is a pro-student credential that provides students with considerable latitude in selecting the subject matter for the examination. The examination schedules for the various levels are as follows: 

      Applied Knowledge Level: Examinations are available for students to schedule and attend as needed.

      Applied Skills Level: Quarterly examinations are administered in March, June, September, and December.

      Strategic Professional Level: examinations are administered in March, June, September, and December.

      Exam Booking

      Learners are required to reserve an examination seat for the relevant ACCA examination by the stipulated dates. The process of booking and the dates in the process are different for the various levels of ACCA certification.

      Applied Knowledge Level:

      Slots for exams in the Applied Knowledge Level can be booked close to the intended date of the exam. A slot at any of the ACCA-approved centres can be booked up to 4-5 days before the intended date of the examination. However, if you go for a proctored exam, then the slot should be booked at least 7 days prior.

      Applied Skills Level and Strategic Professional Level:

      For the applied skills and strategic professional-level exams, there is a more planned timetable under the booking process. The candidate taking either of the exams should observe the following deadlines for his or her respective sitting of the exam:.

      March Attempt: Test registration closes on January 31st.

      June Attempt: Test registration closes on April 30th.

      September Attempt: Test registration closes on July 31st.

      December Attempt: Test registration closes on October 31st.

      Student Registration

      One must register to be an ACCA student before they sit the ACCA exams. Registration is done by submitting relevant documents that prove previous education and identification, along with the 30-pound registration fee paid only once.

      Exam Fees

      The ACCA exam fees vary depending on the level and the specific exam. Here are the detailed fees:

      Applied Knowledge Level:

      Business and Technology (BT) – 100 pounds 

      Management Accounting (MA) -100 pounds

      Financial Accounting (FA) – 100 pounds

      Applied Skills Level:

      Corporate and Business Law (LW) – 100 pounds

      Performance Management (PM) – 135 pounds

      Taxation (TX) – 135 pounds

      Financial Reporting (FR) – 135 pounds

      Audit and Assurance (AA) – 135 pounds

      Financial Management (FM) – 135 pounds

      Strategic Professional Level:

      Strategic Business Leader (SBL) – 238 pounds

      Strategic Business Reporting (SBR) – 170 pounds

      Optional exams (AFM, APM, ATX, AAA) – 170 pounds

      In addition to the exam fees, candidates must pay an annual subscription fee of £134 (paid annually) and an exemption fee of £98 per exemption claimed for knowledge exams and £123 for skills exams.

      The exam fees are the same globally, but there may be additional local taxes or charges applied in some countries. ACCA offers discounted rates for re-sitting exams as well.


      The certification is well recognized throughout the world and highly valued around the world in the field of accounting and finance. By familiarizing themselves with the examination specifics of the levels, mode, timings, booking, registration, and cost, the candidates will, thereby, be adequately set beforehand to allow them to sit the exams at the ACCA examination center.

      FAQs on ACCA Exam Details

      How many exams are there in ACCA?

      The ACCA qualification consists of 13 exams, divided into three levels: applied knowledge (3 exams), applied skills (6 exams), and strategic professional (4 exams).

      Who is eligible for the ACCA exam?

      Mostly, entrance into the examination of ACCA is recommended for applicants who meet the minimum requirement, which basically constitutes some relevant academic background or work experience in the area of accounting and finance. Requirements will vary depending on a candidate’s country of residence.

      Can I finish ACCA in 1 year?

      While it is theoretically possible to complete the ACCA qualification within a year, it is an extremely challenging and demanding task. Most candidates spread out their studies and exams over a longer period, typically ranging from 2 to 4 years, to ensure proper understanding and preparation for each level.

      What are the fees for ACCA?

      The fees for ACCA exams and registration are as follows:

      Initial Registration Fee: £89 (one-time fee)

      Annual Subscription Fee: £134 (paid annually)

      Exemption Fee: £98 (for knowledge exams) and £123 (for skills exams).


      Partham Barot is an ACCA-certified professional. showcasing his expertise in finance and accountancy. he’s revolutionising education by focusing on practical, real-world skills. Partham’s achievements underscore his commitment to elevating educational standards and empowering the next generation of professionals.

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