If you're planning to pursue a globaACCA (Association of Chartered Certified Accountants) qualification is one of the best choices you can make. Recognized in over 180 countries, ACCA offers a comprel career in finance or accounting, the hensive curriculum that prepares you for a wide range of roles in the financial world.

But before you get started, one question often comes up:
"What are the subjects in the ACCA course?"

Let’s break it down and walk you through the entire ACCA course structure and subjects, from start to finish.

📚 ACCA Course Structure: An Overview

The ACCA qualification consists of 13 exams divided into three levels:

Applied Knowledge Level
Applied Skills Level
Strategic Professional Level

Along with exams, students also need to complete:

Ethics and Professional Skills Module (EPSM)
36 months of practical work experience (can be completed alongside exams)

🔹 1. Applied Knowledge Level (3 Papers)

This is the foundation level that builds your basics in finance and accounting.

Paper Code	Subject Name	Focus Area
BT	Business and Technology	Business operations and corporate governance
MA	Management Accounting	Costing, budgeting, and decision making
FA	Financial Accounting	Double-entry, basic reporting, and analysis

Ideal for: Students from non-commerce backgrounds or just starting out.

🔹 2. Applied Skills Level (6 Papers)

These subjects develop more technical and practical skills required in the profession.

Paper Code	Subject Name	Focus Area
LW	Corporate and Business Law	Legal systems and business laws
PM	Performance Management	Strategic planning and control
TX	Taxation	Tax systems and compliance
FR	Financial Reporting	IFRS-based financial statements
AA	Audit and Assurance	Internal and external audit principles
FM	Financial Management	Investment and financial decision-making

Tip: This level prepares you for real-world scenarios you’ll face as an accountant or auditor.

🔹 3. Strategic Professional Level (4 Papers: 2 Essential + 2 Optional)

This is the final level that prepares you for strategic leadership roles.

🟢 Essential Papers (Both Mandatory)

Paper Code	Subject Name	Focus Area
SBL	Strategic Business Leader	Leadership, strategy, risk, and ethics
SBR	Strategic Business Reporting	High-level financial reporting and analysis

🟠 Optional Papers (Choose 2 out of 4)

Paper Code	Subject Name	Focus Area
AFM	Advanced Financial Management	Complex finance strategies and planning
APM	Advanced Performance Management	Business performance and strategy
ATX	Advanced Taxation	In-depth taxation knowledge
AAA	Advanced Audit and Assurance	Advanced auditing techniques and ethics

✅ Additional Requirement: Ethics and Professional Skills Module (EPSM)

This online module is mandatory and must be completed before attempting Strategic Professional exams. It enhances your ethical decision-making and professional judgment skills.

🧠 How to Choose the Right Optional Papers?

It depends on your career goals:

Want to become a CFO? Choose AFM + APM
Interested in Audit Firms? Go for AAA + ATX
Planning for international roles? SBR + ATX is a good combo

Final Thoughts

Understanding the ACCA course subjects helps you plan your study journey better. Whether you're starting from the foundation or already exempted from some levels, the ACCA curriculum is designed to build your skills step by step — from technical expertise to strategic leadership.

So if you're serious about a global accounting career, knowing these subjects is your first step in the right direction.

✍️ Written by FinTram Global – Your Trusted Learning Partner for ACCA

🚀 Explore FinTram Global’s ACCA coaching programs and start your journey toward becoming a globally recognized finance professional.

ACCA Course Subjects Explained: Your Complete Guide