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A.C.C.A - Association of Chartered Certified Accountants

APPLIED KNOWLEDGE

BT - Business and Technology

Business and Technology will teach you how businesses operate effectively, efficiently and ethically and will show the critical role finance professionals play in achieving this. You'll 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.

MA – Management Accounting

Develop management accounting techniques to help you support businesses to plan, control and monitor performance. You'll learn different ways of managing finance within an organisation with the aim of enhancing business performance.

FA – Financial Accounting

Learn the underlying principles and concepts of financial accounting, accounting techniques and the preparation of basic financial statements. You'll demonstrate technical proficiency in the use of double-entry techniques, including the preparation and interpretation of basic financial statements for sole traders, partnerships, companies and simple groups of companies.

APPLIED SKILLS

LW – Corporate and Business Law

You'll 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.

PM – Performance Management

You'll develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control.

TX – Taxation

You'll develop knowledge and skills relating to the tax system as applicable to individuals, single companies and groups of companies.

FR – Financial Reporting

You'll 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.

AA – Audit and Assurance

You'll develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

FM – Financial Management

You'll develop the knowledge and skills expected of a finance manager, in relation to investment, financing and dividend policy decisions.

STRATEGIC PROFESSIONAL ESSENTIALS

SBL - Strategic Business Leader

You’ll demonstrate the right blend of technical, ethical and professional skills in the evaluation, synthesis and presentations of responses through the context of an innovative case study.

SBR – Strategic Business Reporting

You'll learn to apply knowledge, skills, and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

OPTIONS

AFM - Advanced Financial Management

You'll 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.

APM – Advanced Performance Management

You'll apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.

AAA – Advanced Audit and Assurance

The Advanced Audit and Assurance syllabus is essentially divided into six areas. The syllabus starts with the legal and regulatory environment including money laundering, and procedures in practice management, including quality control and the acceptance and retention of professional engagements. This then leads into professional and ethical considerations, including the Code of Ethics and professional liability. The syllabus then covers various assignments, including an audit of financial statements, audit related services, and other assurance assignments, as well as the reporting of these assignments. The final section covers current issues and developments relating to the provision of audit related and assurance services.

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