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ACCA is the global body for professional accountants. ACCA aims to offer business-relevant, 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 122,000 members and 325,000 students throughout their careers, providing services through a network of 80 offices and centers.

Entry requirements:
Professional Examination Route (PER)
You can study for your ACCA qualification as a suitably qualified school leaver, graduate or mature student.

  • You must be 18 years old and above
  • Minimum 2 GCE ‘A’ Level and 3 GCE ‘O’ Level credits in English and Mathematics or
  • 3 LCCI Higher Level passes (individual passes or diploma) and 2 LCCI Intermediate Level passes in Book-keeping and English for Commerce with 2 GCE ‘O’ Level credits in English and Mathematics. All five subjects must be distinct (different) subjects or
  • Polytechnic Diplomas and University Degrees in Singapore or
  • ACCA Certified Accounting Technician (CAT) qualification.

Mature Student Entry Route (MSER)
If you do not fulfill the PER requirements, you can qualify for MSER if you are at least 21 years of age. MSER students must pass Papers F2 and F3 within 2 years from initial registration, before they can proceed with the rest of the papers.

ACCA offers exemptions for those who have a degree or diploma or other professional qualifications. Alternatively, you can pursue the ACCA qualifications as a mature student. All students must contact ACCA to confirm their exemptions. Detailed information on exemptions can be found at

Course Syllabus
You will have two levels to complete: Fundamentals and Professional, comprising 16 papers of which you are required to pass 14 papers, unless exemptions are awarded. You can progress through the syllabus at your own pace.

Fundamentals Level (9 Papers)

Knowledge Module
 F1 Accountant in Business
F2 Management Accounting
F3 Financial Accounting




Skills Module
F4 Corporate and Business Law
F5 Performance Management
F6 Taxation
F7 Financial Reporting
F8 Audit and Assurance
F9 Financial Management

Professional Level (5 Papers)

Essential Module (all 3 papers)
P1 Governance, Risk and Ethics
P2 Corporate Reporting
P3 Business Analysis


Options Module (choose 2 papers only)

P4 Advanced Financial Management
P5 Advanced Performance Management
P6 Advanced Taxation
P7 Advanced Audit and Assurance



  •  ACCA examinations are held twice a year – June and December
  • Candidates are allowed to sit for a minimum of four (4) papers at each examination sitting.
  • Candidates are given up to ten years from the date of registration to complete all examination papers.

In addition to completing the exams, you will need to gain three years’ relevant and supervised practical work experience. These three years can be obtained before, during or after your exams.

Student Registration
You must register as a member with ACCA/CAT if you wish to sit for your exams and become ACCA qualified. It normally takes about 2-3 months to process an application once ACCA/CAT have received all your documentation.

Study Options
Part-time Courses are conducted in the evenings and/or on weekends. Duration: 3 hours
Course Materials only BICPA-FTMS offers study materials for ACCA qualifications, including ACCA textbooks and exam kits.
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