What are the main components of the ACCA qualification?

The qualification has three main components: the exams, the Ethics and Professional Skills Module (EPSM), and the Practical Experience Requirement (PER).

Are there any major changes to the ACCA structure in 2026?

As of now, ACCA has not announced fundamental overhauls for 2026, but syllabuses are updated annually, so always use the latest study guides from the ACCA website.

How do I know I am studying the correct syllabus for my exam?

You can find the most current and official syllabus for your exam paper directly on the ACCA Global website, which is updated for each exam session.

What if I feel overwhelmed by the number of papers?

Focus on one paper at a time and use the structure to your advantage; the knowledge from earlier papers provides the foundation for later ones, so you are always building on prior learning.

How many hours should I study for each paper while working?

While there's no single answer, a consistent 8-10 hours per week, split into focused sessions, is a realistic target for a working professional to cover the syllabus adequately.

Can I use old textbooks from a friend to study?

It is highly discouraged as syllabuses and tax regulations change annually; using outdated materials is a major reason candidates fail.

What is the Practical Experience Requirement (PER)?

PER requires you to complete 36 months in a relevant accounting or finance role and achieve performance objectives, demonstrating you can apply your knowledge in the workplace.

How do I pass the Ethics and Professional Skills Module (EPSM)?

You pass the EPSM by completing the interactive online module, which is designed to develop crucial professional skills and ethical judgment.

ACCA Exams

ACCA Exam Structure 2026: A Clear Guide

Get a clear, detailed breakdown of the ACCA exam structure for 2026. Understand the modules, paper formats, and pass marks to focus your study plan and pass.