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ACCA PRESENTATION
ABOUT ACCA
Association of Chartered Certified Accountants:
largest and fastest growing accountancy body in
World
over 140,000 members
over 404,000 students.
Exemptions available
Business F5 – Performance
F2 – Management Management
Accounting F6 – Taxation (Cyprus)
F3 – Financial F7 – Financial
Accounting Reporting
F8 – Audit and
Assurance
F9 – Financial
Management
EXEMPTIONS
If a students’ degree is accredited by the
ACCA it is possible for the student to be
exempt from all Fundamentals papers (9
papers in total).
Frederick University graduates get the
maximum number of exemptions, i.e. 9.
THE PROFESSIONAL LEVEL
The Professional Level is comprised of 5 papers split
into two modules:
Essentials Module Options Module (2 out of 4)
P1 – Governance, Risk P4 – Advanced Financial
Reporting Management
P3 – Business P6 – Advanced Taxation
Analysis (Cyprus)
P7 – Advanced Audit and
Assurance
ACCA EXAMS
Papers within each module can be sat in any order
Between 0 and 4 papers per exam session
No requirement to sit final papers together
Each paper is considered independently of the
others.
If one paper is passed irrespective of the results in
other subjects, the student will retain credit for this
paper.
There is no maximum number of attempts at each
assessment.
BUT must pass all exams within 7 years to pass
the Professional exams. The 7 years limit starts
when you pass your first Professional level exam.
EXAM FORMAT
Knowledge papers (F1-F3)
CBE or paper based
Two-hour exams
13 performance objectives