Business and Technology
Practise connecting organisations, governance, systems and stakeholder decisions.
ACCA QUALIFICATION MAP
All ACCA papers explained, from BT to Strategic Professional.
This guide maps the ACCA journey into practical study stages. Use it to understand where each paper fits, then plan one realistic next exam around the current syllabus, your exemptions and the study time you can protect.
Key facts
- ACCA has three exam stages: Applied Knowledge (BT, MA, FA), Applied Skills (LW, PM, TX, FR, AA, FM), and Strategic Professional (SBL, SBR plus two Options).
- Applied Knowledge papers are the entry point; most students start with BT (Business and Technology), MA (Management Accounting), or FA (Financial Accounting).
- The free KKD Exam Practice Portal offers 3,077 practice questions with explanations across FA1, FA2, MA1, MA2, FBT, FFA, FMA, and PM, plus timed 50-question mocks.
Stage 1
Applied Knowledge: build the accounting and business foundations.
Applied Knowledge contains three papers. Build a consistent routine now: learn a focused syllabus area, attempt questions without notes and make a short record of every error. That review habit matters more than trying to memorise a whole chapter in one sitting.
Management Accounting
Use cost, budgeting and performance information to support a decision.
Financial Accounting
Develop accuracy with transactions, adjustments and financial statements.
Stage 2
Applied Skills: turn knowledge into timed professional answers.
Applied Skills contains six papers. Choose your next paper using the current timetable, any exemptions, your recent study and the prerequisites you need to refresh. For every paper, make timed question practice and error review non-negotiable.
Corporate and Business Law
Focus on applying legal rules to the facts and requirements in the question.
Performance Management
Use quantitative and qualitative information for planning, decisions and control.
Taxation
Work from the current tax variant and rules; verify changes through official material.
Financial Reporting
Practise interpreting and preparing financial information from a clear requirement.
Audit and Assurance
Develop professional judgement around evidence, risk and audit responses.
Financial Management
Connect calculations to financing, investment and risk-management decisions.
Stage 3
Strategic Professional: integrate judgement, communication and technical depth.
This stage includes two compulsory exams—Strategic Business Leader and Strategic Business Reporting—and two Options exams. Choose Options based on the current syllabus, your interests, work exposure and available support, not a generic claim that one paper is “easy”.
Strategic Business Leader
Apply integrated business analysis, leadership and professional skills to a scenario.
Strategic Business Reporting
Use reporting knowledge and professional judgement in complex reporting situations.
Two Options
Choose two from the Options available under the current ACCA qualification rules.
For current paper support, official resources and the Study Hub, use your myACCA access. View ACCA exam support resources and learn about the ACCA Study Hub.