Courses
Association of Chartered Certified Accountants (ACCA)
- 13 Papers
- 3 Years and above
Overview
Students progress through three elements of the ACCA Qualification on their journey to ACCA membership, these are:
- 13 ACCA exams
- an Ethics and Professional Skills Module (EPSM)
- 3 years Practical Experience Requirement (PER)
If you have a recognised and relevant finance or accounting qualification, you may not have to take all of the exams and claim for exemptions. You can check if your qualification is eligible for exemption here.
For those without any relevant existing qualifications, you can start your ACCA journey at the foundation level (FIA/CAT) and gain exemptions to the first 3 modules of the ACCA qualification.
For further details you may refer to the ACCA global brochure here.
Modules
Applied Knowledge
The Applied Knowledge exams provides students with a broad introduction to the world of finance and develop your essential understanding and techniques in accounting.
BT - Business and Technology
Business and Technology teaches students how businesses operate effectively, efficiently and ethically and will show the critical role finance professionals play in achieving this.
Students will understand business in the context of its environment, including economic, legal and regulatory influences on aspects like governance, employment, health and safety, data protection and security.
Students will learn:
- the purpose and types of businesses, and their interactions with stakeholders and the external environment
- the business organisation structure, functions and the role of corporate governance
- the function of accountancy and audit
- the principles of authority, leadership and team management
- why personal effectiveness is the basis for effective team and organisational behaviour
- why upholding professional ethics and professional values in business is important.
Detailed syllabus can be read here
Module Fee: BND 750 Exam Fee: BND240
MA - Management Accounting
This module will teach students management accounting techniques which help support businesses plan, control and monitor performance.
Students will learn different ways of managing finance within an organisation with the aim of enhancing business performance and as a result will understand:
- how organisations finance their operations
- how to plan and control cash flows
- how to make the best use of working capital
- the principles of making capital investment decisions.
- comparisons and analysis of variances
- performance measurement and monitoring of business performance.
Detailed syllabus can be read here
Module Fee: BND 750 Exam Fee: BND240
FA - Financial Accounting
This module will teach students the underlying principles and concepts of financial accounting, accounting techniques and the preparation of basic financial statements.
Students will learn:
- to demonstrate technical proficiency in the use of double-entry and accounting systems
- how to record, process and report business transactions
- to understand the context and purpose of financial reporting
- apply the qualitative characteristics of financial information
- how to prepare a trial balance (including identifying and correcting errors)
- how to prepare basic financial statements for incorporated and unincorporated entities
- how to prepare simple consolidated financial statements
- how to interpret financial statements.
Detailed syllabus can be read here
Module Fee: BND 750 Exam Fee: BND240
Applied Skills
The Applied Skills exams build on existing knowledge and understanding and develop strong, broad and practical finance skills required of future strategic professional accountant in any sector or industry.
LW - Corporate and Business Law (GLO)
Students will develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary. The LW module we are offering is of the Global (GLO) variant.
Students will be able to:
- identify the essential elements of different legal systems including the main sources of law, the relationship between the different branches of a state’s constitution, and the need for international legal regulation, and explain the roles of international organisations in the promotion and regulation of international trade, and the role of international arbitration as an alternative to court adjudication
- recognise and apply the appropriate legal rules applicable under the United Nations Convention on Contracts for the International Sale of Goods, and explain the various ways in which international business transactions can be funded
- recognise different types of international business forms
- distinguish between the alternative forms and constitutions of business organisations
- recognise and compare types of capital and the financing of companies
- describe and explain how companies are managed, administered and regulated
- recognise the legal implications relating to insolvency law
- demonstrate an understanding of corporate fraudulent and criminal behaviour
Detailed syllabus can be read here
Module Fee: BND 950 Exam Fee: BND300
PM - Performance Management
In this module, students will develop the knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control.
Students will learn to:
- explain and apply cost accounting techniques
- select and appropriately apply decision-making techniques to facilitate business decisions, and promote efficient and effective use of scarce business resources, appreciating the risks and uncertainty inherent in business and controlling those risks
- identify and apply appropriate budgeting techniques and methods for planning and control, and use standard costing systems to measure and control business performance and to identify remedial action
- identify and discuss performance management information and measurement systems, and assess the performance of an organisation from both a financial and non-financial viewpoint, appreciating the problems of controlling divisionalised businesses and the importance of allowing for external aspects.
Detailed syllabus can be read here
Module Fee: BND 950 Exam Fee: BND284
TX - Taxation (MYS)
Students will develop knowledge and skills relating to the tax system as applicable to individuals, single companies and groups of companies. The TX module we are offering is of the Malaysia (MYS) variant.
Students will be able to:
- Explain the operation and scope of the tax system and the obligations of taxpayers, taxable persons, employers and/or their agents and the implications of non-compliance
- Explain and compute the income tax liabilities of individuals
- Explain and compute the income tax liabilities of companies
- Explain and compute real property gains tax
- Explain and compute goods and services tax (GST).
Detailed syllabus can be read here
Module Fee: BND 850 Exam Fee: BND284
FR - Financial Reporting
Students will develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.
Students will learn to:
- discuss and apply conceptual and regulatory frameworks for financial reporting
- account for transactions in accordance with international accounting standards
- analyse and interpret financial statements
- prepare and present financial statements for single entities and business combinations in accordance with international accounting standards.
Detailed syllabus can be read here
Module Fee: BND 950 Exam Fee: BND284
AA - Audit and Assurance
Students will develop knowledge and understanding of the process involved in carrying out the assurance engagement and its application in the context of the professional regulatory framework.
Students will learn to:
- explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct, describing the scope and distinguishing between the functions of internal and external audit
- demonstrate how the auditor obtains and accepts audit engagements, obtains an understanding of the entity and its environment, assesses the risk of material misstatement (whether arising from fraud or other irregularities) and plans an audit of financial statements
- describe and evaluate internal controls, techniques and audit tests, including IT systems to identify and communicate control risks and their potential consequences, making appropriate recommendations
- identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements and the application of the International Standards on Auditing (ISAs)
- explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work and are reflected in different types of auditor’s report, written representations and the final review and report.
Detailed syllabus can be read here
Module Fee: BND 950 Exam Fee: BND284
FM - Financial Management
Students will develop the knowledge and skills expected of a finance manager, in relation to investment, financing and dividend policy decisions.
Students will learn to:
- discuss the role and purpose of the financial management function
- assess and discuss the impact of the economic environment on financial management
- discuss and apply working capital management techniques
- carry out effective investment appraisal
- identify and evaluate alternative sources of business finance
- discuss and apply principles of business and asset valuations
- explain and apply risk management techniques in business.
Detailed syllabus can be read here
Module Fee: BND 950 Exam Fee: BND284
Strategic Professional
The Strategic Professional exams prepare students for future leadership positions. They develop the strategic vision using your unique blend of technical, ethical and professional skills. And you can specialise in areas that best suit your career ambitions. Students must complete both Essentials exams and choose two of the Options.
SBR - Strategic Business Reporting - (Essentials)
This is one of the Essentials modules that students must complete. The SBR module that we are offering is of the International (INT) variant. In this module students will learn how to:
- apply fundamental ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behaviour
- evaluate the appropriateness of the financial reporting framework and critically discuss changes in accounting regulation
- apply professional judgment in the reporting of the financial performance of a range of entities
- prepare the financial statements of groups of entities
- interpret and advise on the meaning of financial statements that include non-financial data including segmental, sustainability and integrated reports for different stakeholders
- communicate the impact of changes in accounting regulation on financial reporting.
Detailed syllabus can be read here
Module Fee: BND 1600
Exam Fee: BND 370
SBL - Strategic Business Leader - (Essentials)
This is one of the Essentials modules that students must complete. SBL mirrors the workplace and provides you with real world challenges allowing you to demonstrate a blend of technical, practical and professional skills. We recommend that you work through the Ethics and Professional Skills module either before you start this module or alongside your studies, as it gives you insight into professional skills that you can apply in your exam and in the workplace.
Students will be able to:
- apply excellent leadership and ethical skills to set the ‘tone from the top’ and promote a positive culture within the organisation, adopting a whole organisation perspective in managing performance and value creation.
- evaluate the effectiveness of the governance and agency system of an organisation and recognise the responsibility of the board or other agents towards their stakeholders, including the organisation’s social responsibilities and the reporting implications.
- evaluate the strategic position of the organisation against the external environment and the availability of internal resources, to identify feasible strategic options.
- analyse the risk profile of the organisation and of any strategic options identified, within a culture of responsible risk management.
- select and apply appropriate information technologies and data analytics, to analyse factors affecting the organisation’s value chain to identify strategic opportunities and implement strategic options within a framework of robust IT security controls.
- evaluate management reporting and internal control and audit systems to ensure compliance and the achievement of organisation’s objectives and the safeguarding of organisational assets.
- apply high level financial techniques from Applied Skills exams in the planning, implementation and evaluation of strategic options and actions.
- enable success through innovative thinking, applying best in class strategies and disruptive technologies in the management of change; initiating, leading and organising projects, while effectively managing talent and other business resources.
- apply a range of professional skills in addressing requirements within the Strategic Business Leader exam and in preparation for, or to support, current work experience.
Detailed syllabus can be read here
Module Fee: BND 2800
Exam Fee: BND 504
AFM - Advanced Financial Management - (Options)
Students will apply relevant knowledge, skills and exercise professional judgment as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation in private and public sectors.
Students will be able to:
- explain and evaluate the role and responsibility of the senior financial executive or advisor in meeting conflicting needs of stakeholders and recognise the role of international financial institutions in the financial management of multinationals
- evaluate potential investment decisions and assessing their financial and strategic consequences, both domestically and internationally
- assess and plan acquisitions and mergers as an alternative growth strategy
- evaluate and advise on alternative corporate re-organisation strategies
- apply and evaluate alternative advanced treasury and risk management techniques.
Detailed syllabus can be read here
Module Fee: BND 1600
Exam Fee: BND 370
APM - Advanced Performance Management - (Options)
All organisations need to have their performance and strategic development evaluated regularly. In this exam, students will do this by using relevant knowledge and skills and exercising professional judgment to select and apply strategic management accounting techniques in different business contexts.
Students will be able to:
- use strategic planning and control models to plan and monitor organisational performance
- assess and identify key external influences on organisational performance
- identify and evaluate the design features of effective performance management information and monitoring systems
- apply appropriate strategic performance measurement techniques in evaluating and improving organisational performance
- advise clients and senior management on strategic business performance evaluation and on recognising vulnerability to corporate failure.
Detailed syllabus can be read here
Module Fee: BND 1600
Exam Fee: BND 370
ATX - Advanced Taxation - (Options)
The ATX module we are offering is of the Malaysia (MYS) variant.
Students will be able to:
- Apply further knowledge and understanding of the Malaysian tax system through the study of more advanced topics within the taxes studied previously
- Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
- Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
- Communicate with clients, the Inland Revenue Board and other professionals in an appropriate manner.
Detailed syllabus can be read here
Module Fee: BND 1600
Exam Fee: BND 370
AAA - Advanced Audit & Assurance - (Options)
The AAA module we are offering is of the International (INT) variant.
Students will be able to:
- Recognise the legal and regulatory environment and its impact on audit and assurance practice
- Demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework
- Assess and recommend appropriate quality control policies and procedures in practice management and recognise the auditor’s position in relation to the acceptance and retention of professional appointments
- Identify and formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing (ISAs)
- Identify and formulate the work required to meet the objectives of non-audit assignments
- Evaluate findings and the results of work performed and draft suitable reports on assignments
- Identify and formulate the work required to meet objectives of non-audit assignments
- Understand the current issues and developments relating to the provision of audit-related and assurance services.
Detailed syllabus can be read here
Module Fee: BND 1600
Exam Fee: BND 370
Ethics and Professional Skills Module (EPSM)
Students are required to complete the Ethics and Professional Skills module which develops in students the complete range of skills that employers told us they need. By introducing students to the full spectrum of advanced ethical and professional skills and exposing them to realistic business situations, students’ employability and workplace effectiveness will be increased. There is a one off cost for the module with no resit fees if you need to repeat the final assessment. The module takes approximately 2 days to complete.
Module Fee: BND164
Practical Experience Requirement (PER)
To qualify as an ACCA member you must complete a minimum 3 years relevant work experience and achieve 9 performance objectives. Your time in a relevant role and performance objectives need to be signed off by a practical experience supervisor. The practical experience requirement allows you to put the knowledge learnt through your studies into practice in a real work environment.
Read more about PER here.
