ACCA the global chartered route.
- Levels
- Applied Knowledge · Applied Skills · Strategic Professional
- Exams
- 15
- Sessions
- March, June, September, December
- Syllabus version
- 2026/27
- Last checked
- 22 October 2026
Every paper, level by level.
Applied Skills
What ACCA requires.
- 01Up to 13 exams in three levelsApplied Knowledge, Applied Skills and Strategic Professional, fewer with exemptions. Levels are taken in order; within a level, exams can be sat in any order.Official source
- 02Strategic Professional: two Essentials and two OptionsSBL and SBR are compulsory, plus two of AFM, APM, ATX and AAA. All Strategic Professional exams must be passed within seven years of passing the first one.Official source
- 03Ethics and Professional Skills ModuleAbout 20 hours of online business simulations, required for membership. It can be taken any time after Applied Knowledge, and ACCA strongly advises finishing it before any Strategic Professional exam.Official source
- 0436 months of practical experienceSupervised experience in a relevant role plus nine performance objectives: all five Essentials and four of the 17 Technical objectives, recorded in MyExperience and signed off by a supervisor.Official source
- 05Four sessions a year, plus on-demand examsSession exams run in March, June, September and December, with at most four exams per session and eight different exams per calendar year. BT, MA, FA and the Global and English versions of LW are on demand.Official source
- 06Exemptions stop at Strategic ProfessionalPrior qualifications can earn exemptions from the nine Applied Knowledge and Applied Skills exams, each with a fee. There are no exemptions from Strategic Professional exams.Official source
- 07A new ACCA qualification from September 2027June 2027 is the last sitting of the current Applied Skills and Strategic Professional exams. From September 2027 students sit the new qualification's Expertise and Strategic Professional exams, so plan remaining papers around that date.Official source
Four sessions a year.
| Session | Exam dates | Standard entry | Status |
|---|---|---|---|
| December 202639 days · 7 December 2026 | 7 Dec 2026 to 11 Dec 2026 |
ACCA fees in Nigeria
What ACCA charges, in pounds.
Paid to ACCA, not to HPS. Exam fees are for the December 2026 session and the subscription for 2026; ACCA has not yet published its 2027 fees. There is no early-entry price any more, only standard and late.
| Exam entry, December 2026 | Standard | Late |
|---|---|---|
| Applied Skills: PM, TX, FR, AA, FM | £143 | £366 |
| Strategic Business Leader (SBL) | £252 | £406 |
| Strategic Business Reporting (SBR) | £180 | £406 |
| Options: AFM, APM, ATX, AAA | £180 | £406 |
- Initial registration
- £36
- Re-registration
- £89
- Annual subscription 2026
- £140
- Exemption, each Applied Knowledge exam
- £40
- Exemption, each Applied Skills exam
- £58
- Ethics and Professional Skills Module
- £83
- BT, MA, FA and LW (on demand)
- Set by the centre
What HPS provides for ACCA.
- 01Tuition for every paper HPS runs, by diet
- 02Timed mocks in the HPS exam room that mirror the session CBE
- 03On-demand BT, MA, FA and LW sat at the HPS centre in Garki
- 04StudyOS plan to your session date, rebuilt from your results
- 05Question bank tagged to the ACCA syllabus areas
ACCA programmes are scheduled on request.
No course is published for this route yet. Register your interest and the programme office will tell you when the next one is confirmed.
Asked before enrolling.
Can I start ACCA without a degree?
Yes. If you do not yet meet ACCA's entry requirements, you can start with ACCA's Foundations in Accountancy route and move across. Graduates may be exempt from some Applied Knowledge and Applied Skills exams; ACCA's exemptions calculator shows what your qualification earns.
How is the ACCA qualification structured?
Up to 13 exams in three levels: Applied Knowledge (BT, MA, FA), Applied Skills (LW, PM, TX, FR, AA, FM) and Strategic Professional (SBL and SBR plus two options). Levels are taken in order; within a level you can sit the exams in any order.
Which Strategic Professional options should I choose?
You take two of Advanced Financial Management, Advanced Performance Management, Advanced Taxation and Advanced Audit and Assurance. Choose the two closest to the work you do or want to do; HPS lecturers can talk the choice through with you.
When are the ACCA exam sessions?
Session exams run four times a year, in March, June, September and December. BT, MA, FA and the Global and English versions of LW are on demand, so you sit them when you are ready at a registered centre. The ACCA page on this site lists the dates ACCA has published.
How many ACCA exams can I sit in one session?
Up to four exams in a session and eight different exams in a calendar year. HPS recommends two papers per session for students working full time.
What is changing at ACCA in September 2027?
ACCA starts a new qualification. June 2027 is the last sitting of the current Applied Skills and Strategic Professional exams, and from September 2027 students sit the new qualification's exams. Plan your remaining papers around that date; the transition page explains the options.
Can I get exemptions from Strategic Professional exams?
No. Prior qualifications can earn exemptions only from the nine Applied Knowledge and Applied Skills exams, each with an exemption fee payable to ACCA.
How long do I have to finish Strategic Professional?
All Strategic Professional exams must be passed within seven years of passing the first one.