ACCA is the global body for professional accountants with more than 198,000 fully qualified members and 486,000 students worldwide. The association has a network of offices across the world.
The ACCA Professional Qualification is a vocational professional accountancy qualification that ultimately leads to Chartered membership of ACCA. Students are required to pass 13 examinations, undertake an online Ethics & Professional Skills module and gain three years of verifiable work experience (administered by ACCA) to become full Chartered members. ACCA designs the Qualification (including aims, learning outcomes and detailed syllabi) and offers external examination sittings at a large number of centres worldwide. The Qualification is split into a Fundamentals Level (9 exam papers) and a Strategic Professional Level (4 exam papers).
The ACCA Strategic Professional Level (which comprises of the Strategic Business Leader and Strategic Business Reporting core papers, plus two optional Advanced papers out of four) builds on technical knowledge and skills acquired at Fundamentals Level and develops advanced professional skills, techniques and values that are required and used by the ‘expert’ accountant acting in an advisory or consultancy role at a senior level. The Strategic Professional Level papers focus on synthesis and evaluation at an advanced Masters level. The papers are set externally by ACCA. On completion of the Strategic Professional Level ACCA papers and the online Ethics & Professional Skills module, students become affiliate members of ACCA. Students become full Chartered members once the practical verifiable experience requirements, as noted above, are completed.