The ACCA Qualification

The ACCA Qualification develops accounting knowledge and skills as well as professional values.

The minimum entry requirement is two A Levels and three GCSEs or their equivalent. These need to be in five separate subjects including English and maths. If you have a relevant degree from a university accredited by ACCA, then you may not need to take all of the ACCA Qualification exams. Nine exams at the Fundamentals level of the ACCA Qualification are eligible for exemption.

The qualification is made up of exams, ethics and experience.


There are 14 exams in total, but don’t panic. These exams are broken down into two sections: Fundamentals and Professional. The Fundamentals gives you the opportunity to learn all the important things that you need to know as an accountant.

Once the Fundamentals stage is completed, you will move on to the Professional stage. This is where you’ll start learning more advanced skills, techniques and values. You also get the chance to develop specialist skills relevant for the areas of accountancy that you’re most interested in through the Options papers, from which you have to choose at least two.


ACCA doesn’t just want good accountants, but accountants that are good. The financial scandals of the past only serve to illustrate just how important it is to have ethical standards in business, and ACCA put ethics at the heart of our qualification. You will have to complete an online interactive Professional Ethics module, to reflect on your own ethical behaviours and values.


Experience is vital to qualifying as an accountant. The people you work for need to be confident that you have the right experience to do the job properly. That’s why completing three years’ practical work experience is the only way to become a qualified ACCA accountant.

So, to qualify as an ACCA member, you will need to complete:

  • a minimum of five of 14 exams (nine are eligible for exemption)
  • the practical experience requirement
  • the Professional Ethics module.

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