ACCA (the Association of Chartered Certified Accountants) is the largest and fastest-growing global professional accountancy body with 296,000 students and 115,000 members in 170 countries. ACCA aims to offer the first choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. ACCA supports its students and members throughout their careers, providing services through a network of nearly 80 offices and centres. ACCA has established more than 50 global accountancy partnerships, through which it delivers qualifications and a range of services which promote global standards, benefit the accountancy profession and enhance the value of accountants in the workplace. It works closely with more than 470 registered tuition providers and nearly 8,500 employers of accountants and finance professionals.

Depending on exemption eligibility, all or some of the Fundamentals level will need to be completed before progression to Professional level.

The Professional level is divided into two modules – Essentials and Options. Both modules have been set at an intellectual level equivalent to that expected of a student taking a Masters degree. The focus of the syllabus at this level is to build upon the technical skills already acquired, and explore more 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. All students must complete the three papers in the Essentials module. The Options module contains four papers. These are directly underpinned and supported by their equivalent within the Skills module in the Fundamentals level. These exams assess the more advanced and sophisticated techniques that a professional needs in order to specialise in specific areas at work, or to follow as a career pathway in an advisory or consultancy role. Students select two out of four Option papers and are advised to choose the options that relate to their chosen or anticipated field of work.