ACCA

Business and Technology (BT)

Business and Technology will teach you how businesses operate effectively, efficiently and ethically and will show the critical role finance professionals play in achieving this. You’ll understand business in the context of its environment, including economic, legal and regulatory influences on aspects like governance, employment, health and safety, data protection and security.

Management Accounting (MA)

Develop management accounting techniques to help you support businesses to plan, control and monitor performance. You’ll learn different ways of managing finance within an organisation with the aim of enhancing business performance.

Financial Accounting (FA)

Learn the underlying principles and concepts of financial accounting, accounting techniques and the preparation of basic financial statements. You’ll demonstrate technical proficiency in the use of double-entry techniques, including the preparation and interpretation of basic financial statements for sole traders, partnerships, companies and simple groups of companies.

Corporate and Business Law (LW)

You’ll develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary.

Performance Management (PM)

You’ll develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control.

Taxation (TX)

You’ll develop knowledge and skills relating to the tax system as applicable to individuals, single companies and groups of companies.

Financial Reporting (FR)

You’ll develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.

Audit and Assurance (AA)

You’ll develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

Financial Management (FM)

You’ll develop the knowledge and skills expected of a finance manager, in relation to investment, financing and dividend policy decisions.

Strategic Business Reporting (SBR)

The Strategic Business Reporting (SBR) exam requires you to demonstrate your ability to make strategic business reporting decisions. Set within the corporate reporting environment you will be tested on concepts, theories, principles and crucially your ability to apply this knowledge to real life scenarios.

Strategic Business Leader (SBL)

SBL mirrors the workplace and provides you with real world challenges allowing you to demonstrate a blend of technical, practical and professional skills. Work through the Ethics and Professional Skills module either before you start, or alongside your studies. This gives you insight into professional skills that you can apply in your exam and in the workplace.

Advanced Financial Management (AFM)

You’ll apply relevant knowledge, skills and exercise professional judgment as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation in private and public sectors.

Advanced Performance Management (APM)

You’ll apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.

Advanced Taxation (ATX)

You’ll apply relevant knowledge and skills and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.

Advanced Audit and Assurance (AAA)

The Advanced Audit and Assurance exam is designed to reflect the challenges auditors will face in their professional life. Note that the level of accounting knowledge for AAA is aligned to the SBR syllabus. Students are encouraged to sit and pass SBR before attempting AAA.