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For a student to become an ACCA affiliate, one of the major requirements is that the student needs to complete all 13 papers (with or without exemption). One of the biggest differentiators of ACCA as a course, is the way the subjects and curriculum have been integrated seamlessly across the 3 levels with a focus and blending of conceptual understanding and application to real life scenarios.
A student’s journey across the 3 levels, moves as under –
Applied Knowledge level – A student grows through a subject primarily to develop conceptual understanding. All 3 subjects are mandatory for a student to study and clear the exam. However, this is subject to exemptions that a student may be eligible for, as per the ACCA guidelines.
Applied Skills Level – At this level a student continues to further deepen their conceptual understanding and begin applying the knowledge to real life situations. All 6 subjects are mandatory for a student to study and clear the exam. However, this is subject to exemptions that a student may be eligible for, as per the ACCA guidelines.
Strategic Professional Level – By the time a student clears the skills level, they are generally aware of their subject interests, career opportunities and job profiles. As a result, they are able to make informed choices about the optional subjects they want to move forward with. At the professional level, ACCA encourages students to develop specialisation in the subjects of their choice. Out of the 6 subjects at the professional level, SBL and SBR are the two mandatory subjects. Out of the remaining 4 optional subjects (APM, AFM, AAA and ATX), a student has to choose any 2.
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