If you're planning to pursue the ACCA (Association of Chartered Certified Accountants) qualification, one of the first things you’ll want to know is what subjects are covered in the course. Understanding the ACCA subjects list not only helps you plan your study journey but also gives you insights into the diverse and practical knowledge areas ACCA offers.

In this blog, we'll walk you through the complete list of ACCA subjects and how they're structured across different levels of the course.

📘 ACCA Course Structure: An Overview

The ACCA qualification is divided into three levels:

Applied Knowledge
Applied Skills
Strategic Professional

Each level builds on the knowledge of the previous one and prepares you for real-world finance and accounting roles.

📚 ACCA Subjects List

✅ 1. Applied Knowledge Level

This level covers the fundamentals of business and accounting.

Business and Technology (BT)
Learn how businesses operate and the role of accountants in business strategy.
Management Accounting (MA)
Covers costing techniques, budgeting, and performance analysis.
Financial Accounting (FA)
Teaches the basics of financial statements, recording transactions, and reporting.

✅ 2. Applied Skills Level

This level dives deeper into technical areas of accounting and finance.

Corporate and Business Law (LW)
Covers the legal framework governing business operations.
Performance Management (PM)
Enhances your ability to manage and improve business performance.
Taxation (TX)
Introduces taxation principles and practices relevant in different jurisdictions.
Financial Reporting (FR)
Focuses on preparing financial statements and applying accounting standards.
Audit and Assurance (AA)
Teaches the principles of auditing and risk management.
Financial Management (FM)
Covers investment decisions, risk management, and sources of finance.

✅ 3. Strategic Professional Level

This level focuses on advanced knowledge and strategic decision-making.

Essentials (Compulsory)

Strategic Business Leader (SBL)
Develops leadership and strategic management skills.
Strategic Business Reporting (SBR)
Advanced financial reporting and analysis, with real-world applications.

Options (Choose any two)

Advanced Financial Management (AFM)
Deepens your understanding of complex financial decisions and risk.
Advanced Performance Management (APM)
Advanced techniques for managing and improving performance.
Advanced Taxation (ATX)
In-depth knowledge of tax systems and tax planning.
Advanced Audit and Assurance (AAA)
Focuses on complex audit scenarios and assurance services.

🧩 Additional Components

To complete ACCA, candidates also need to complete:

Ethics and Professional Skills Module (EPSM)
Practical Experience Requirement (PER) – 36 months of relevant work experience.

🎯 Conclusion

The ACCA subjects list is designed to build a strong foundation in finance and accounting, progressing all the way to advanced strategic decision-making skills. Whether you're aiming for a career in auditing, taxation, financial management, or leadership, the ACCA course equips you with the tools to succeed.

If you're looking for expert guidance or support in your ACCA journey, platforms like FinTram Global offer comprehensive training and mentorship to help you clear each subject with confidence.

Ready to get started with ACCA?
Explore the subjects and start planning your path to becoming a global finance professional today.

ACCA Subjects List: A Complete Breakdown of What You'll Study