ACCA guide
How many ACCA exams are there?
The ACCA qualification has 13 exams in total, sat across three levels: Applied Knowledge (3), Applied Skills (6) and Strategic Professional (4, of which you choose two options from four). Most candidates sit fewer than 13 because of exemptions from a relevant degree or AAT. Below is the full list, the order to sit them in, and how long the whole route typically takes.
Applied Knowledge (3 exams)
Business and Technology (BT), Management Accounting (MA), and Financial Accounting (FA). These are on-demand computer-based exams you can sit at any point in the year. A relevant undergraduate degree usually exempts all three.
Applied Skills (6 exams)
Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA) and Financial Management (FM). Sat in the four session windows a year (March, June, September, December).
Strategic Professional (4 exams)
Two Essentials — Strategic Business Leader (SBL) and Strategic Business Reporting (SBR). Plus two Options chosen from Advanced Financial Management (AFM), Advanced Performance Management (APM), Advanced Taxation (ATX) and Advanced Audit and Assurance (AAA).
How many you actually sit
With a relevant accounting degree, exemptions typically remove all 3 Applied Knowledge exams and up to 6 further papers — leaving as few as 7 to sit. With no exemptions the full 13 usually take 3–4 years part-time alongside work.
Sitting order rules
You must pass Applied Knowledge before Applied Skills, and Applied Skills before Strategic Professional. Within a level you can sit exams in any order, but ACCA recommends the printed order because later papers build on earlier ones (e.g. FR feeds into SBR).
FAQs
- Can I sit ACCA exams in any order?
- Within a level, yes. Between levels, no — you must clear Applied Knowledge before Applied Skills, and Applied Skills before Strategic Professional.
- How long does ACCA take?
- Three to four years part-time with no exemptions, or two to three years with a relevant degree. You can sit up to four exams per session and eight per year.
- What's the ACCA pass rate?
- Around 40–50% per paper on average, dropping to 30–40% at Strategic Professional level. SBL and SBR are the two lowest historically.
- How much does ACCA cost?
- Roughly £2,500–£3,500 in ACCA fees across the full journey, plus tuition provider costs on top if you use one.
Ready to start ACCA revision?
Unlimited practice, spaced-repetition flashcards, marked feedback. 7 days free.