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What is ACCA?
Association of Chartered Certified Accountants (UK)
ACCA

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Mature Student (Minimum 18 years) ACCA
Introductory (Minimum 16 years) FIA (Foundation in Accountancy)

Entry Requirement (FIA)

1) Minimum 16 years
2) IELTS 4.5 (or) High School Graduate
3) LCCI Level III (New syllabus)

Entry Requirement (ACCA)

1) Minimum 18 years
2) LCCI Level III (New Syllabus)
3) CAT
4) All other local recongnised University degree

Initial Registration and Annual Subscription Fees

All ACCA and FIA students must be registered(online) if they want to take
Exam

Annual fees due in January of each year

Membership Submission Producer

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All application must be made online (take 10 minutes to complete)

Upload all supporting documents online and pay online debit/credit card
(ACCA will take about 15 days to process application)

Exam Session
Paper Base exam session based on early, standard and late exam entry
date

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Examination/ Course Structure

ACCA have (4) module - Knowledge, Skill, Essential and Option

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Paper may be attempted form different modules but modules are

attempted in order

Fundamental (9 papers in total)

Knowledge Module

F1 Accountant in Business (FAB)

Introduce knowledge & understanding of the business

(how organisation structured, the role of accounting, other business key
functions)

F2 Management Accounting (FMA)

Develop knowledge & understanding of how to prepare and process basic

cost and quantitative information to support
management in planning
and decision-making

F3 Financial Accounting (FFA)

Develop knowledge & understanding of the underlying principles

concepts relating to financial accounting

and

Skills Module

F4 (GLO) Corporate Business Law

General Legal Frame Work
(specific legal areas relating to business)

F5 Performance Management
Management Accounting Technique
(planning, decision-making, performance evaluation & control)

F6 Taxation
Tax systems

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(remark: tax rate effect one year)

F7 Financial Reporting
Understanding & Applying accounting standard
(preparing financial statement, analyse and interpret financial
statement)

F8 - Audit and Assurance

knowledge and understanding of process of carrying out the
assurance engagement and its application

F9 Financial Management
knowledge and skill expected of finance manager
(investment, financing, and dividend policy decision

Professional (5 papers in total)

Essential Module

P1- Governance, Risk and Ethics

Role of accounting relating governance,

internal control,

compliance & the management of risk)

P2- Corporate Reporting

apply knowledge, skills and exercise professional judgment in the
application & evaluating of financial reporting

P3- Business Analysis

apply knowledge, skills and exercise professional judgment in
assessing strategic position, determining strategic choice,
implementing strategic action

Option Module (2 Out of 4)

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P4 Advanced Financial Management

Financial executive
(taking or decision making financial management)

P5 Advanced Performance Management

Evaluating of performance of organisation & strategic development)

P6 Advanced Taxation
Development impact of major taxes on financial decision and
situations

P7 Advanced Audit and Assurance

Analyse, evaluate and conclude on the assurance engagement and
other audit assurance assurances issue

(Student can attempt a minimum of 1 or up to maximum of 4 papers)

Variant Papers in Law and Taxation

F4 (Corporate and Business Law) ENG, GLO

F6 (Taxation) SG , UK
P6 (Advanced Taxation SG, UK

Exemption

CAT F1 to F3
B.Act F1 to F3
B.Com F1 to F4
M.Com-F1 to F4
B.Com(Hons) F1 to F4
D.A(Myanmar) F2, F3
B.COM,CPA+exp 2year F1 to F4, F8
BBM F1
B.A(Eco) F1

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B.Econ(Eco) F1
LLB F4
DIFR F7
* Its depend on ACCA

Examination Timetable and Exam Results (Paper based 2017)

March 2017

June 2017

Computer-Based Examination (CBE)

Exam have every month of over 20 (expect December)

Exam fees payment at EC every month (25 to 30)

Exam Fees ~120USD for Part I (F1, F2, F3)

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Exam Fees ~150USD for Part II (F4)

Mock Examination
Three times per semester

Lesson Missed
Guide service to provide for lesson missed