2 Professional and ethical considerationsWeight not published
3 Quality managementWeight not published
4 Advanced auditWeight not published
Exam Details
Question TypesObjective Test Questions (OTQ), Constructed Response
FormatLinear
Online ProctoringAvailable
ID RequirementsValid government-issued photo ID required. Name on ID must match ACCA registration exactly.
RenewalRequired -- Passed exams do not expire. Once qualified, ACCA members must complete 40 CPD hours per year (21 verifiable hours minimum). Annual membership subscription required to maintain active ACCA status.
PrerequisitesMust complete all Applied Skills exams; optional Strategic Professional paper
Retake PolicyMaximum 4 attempts per exam in total for Applied Knowledge CBEs (on-demand). Applied Skills and Strategic Professional: 4 exam sessions per year (March, June, September, December). Full exam fee required for each retake.