Choosing your ACCA subjects, How do you select?

September 14, 2020
Last updated August 18, 2022

Because ACCA examinations are a step above past college tests, choose a topic matter that you are familiar with from your past studies.

So, if you have a good foundation of knowledge in a specific field, such as taxation, go with that, especially if you want to merge two areas.

The following considerations will assist you in making that decision:

Exams that are linked

While any ACCA subject can be useful in other papers, several more defined links can help at different levels, as stated below:

  • MA – PM – APM
  • FM – AFM
  • FA – FR – SBR
  • TX – ATX 
  • All Applied Skills – SBL 
  • AA – AAA

Discursive vs. Calculated

While all ACCA tests require you to apply technical knowledge to problems, some demand more debate, while others involve more mathematics, analysis, and interpretation.

You should read over the curriculum and look at previous questions to get a sense of how each subject is weighted.

When it comes to mixing subjects, there are two techniques to consider.

  • Option 1: Combine related tests; for example, if you enjoy doing numbers and following a step-by-step approach, you may combine these two disciplines (e.g. FM and TX).
  • Option 2 – If you want to keep things interesting in your studies, mix a subject with a lot of calculations and figures (like TX) with a more discursive article (e.g. AA)

The Audit and Financial-Reporting Connection

Audit and financial reporting are inextricably linked since an audit is an independent study of an entity’s financial information. Hence a thorough understanding of financial reporting is required.

As a result, you could combine FR and AA, as the two will complement each other.

Ethics and Professional Skills Module

Many students overlook or forget about this subject until they have completed all of their tests.

The knowledge obtained from this module, on the other hand, is critical to success in your strategic professional tests. Thus you should consider taking it before or concurrently with your first strategic professional exam.

The module is made up of ten components and lasts about 15 hours.

Strategic Business Leader

The Strategic Business Leader exam and any other tests get completed early at the strategic professional level.

The abilities you gain from completing a case study-based subject can help you score better on other examinations by enhancing your professionalism and application to the scenario.

Future Prospects

Consider the field you work in as a sign of what would be the most delicate subjects to chose when determining what option papers to undertake at a strategic professional level, particularly if you are combining exam papers.

The sceptical of AAA and ATX if you don’t work in audit or tax, as both examinations focus on real-world abilities that may be tough to learn if you don’t work in those fields.

As a result, you might want to look at the other alternatives and see what combinations of SBL, SBR, APM, and AFM you can come up with.

Final thoughts

What makes you passionate, and how can you improve your chances of passing? Don’t overextend yourself in one subject by taking on too much.

Only choose two tests if you are convinced that you can prepare for both and receive a passing grade when you receive your results.


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