ACCA – The Association of Chartered Certified Accountants
Overview
The Association of Chartered Certified Accountants (ACCA) enjoys a global reputation for professional accountants through its students and members in over 170 countries, all trained to common high global standards. It is a reputation which is underlined by ACCA’s global qualifications, its continued growth, the contribution it makes to the worldwide accountancy profession, and the talents and support of its members.
Recognition
In Malaysia, the ACCA is one of the qualifications recognised by the Accountants Act 1967 for membership with the Malaysia Institute of Accountants (MIA) which is a necessity in order to practice or work as an accountant
Click here to find out more details about ACCA Qualification
Entry Requirements
Professional Examination Route (PER)
- 18 years old and above with
- Minimum of 2 ‘A’ levels and 3 ‘O’ levels (or SPM) passes with credits in English and Mathematics or
- Diploma and Degree from a recognized institution in any subject or
- LCCI – 3 Higher level passes and 2 intermediate level passes (5 separate subjects including English and Mathematics) or
- Completion of ACCA Diploma in Accounting & Business
Exemptions
Students with relevant qualifications may check on their exemptions status here.
Student Registration
All students intending to sit for examinations MUST register as a student with ACCA (UK).
Ready to register? Click here.
Students will be notified of their student registration status and exemptions, if any, about 3 months after submission of the registration
Examination and Exemption Regulations
- ACCA allows students to have a maximum period of 10 years to complete the programme.
- Examinations are normally held over an 8-day period in June and December of each year.
- There is no requirement for students to sit and/or pass any of the exams together, including the three Essentials exams in the Professional level.
- Students may attempt a maximum of four exams within a six month period, including Computer Based Examinations.
- Students are expected to study each module – Knowledge, Skills, Essentials and Options in order. Papers may be attempted from different modules at the same sitting as long as the modules are attempted in order.
- All exemptions are subject to final approval by ACCA.
- All passes in any examination sitting will be retained. Candidates need only to re-sit for papers failed.
ACCA Course Structure
| Level | Module | Subject |
| Fundamental Level | Knowledge Module | F1 Accountant in Business (AB) |
| F2 Management Accounting (MA) | ||
| F3 Financial Accounting (FA) | ||
| Skills Module | F4 Corporate & Business Law (CBL) | |
| F5 Performance Management (PM) | ||
| F6 Taxation (TX) | ||
| F7 Financial Reporting (FR) | ||
| F8 Audit & Assurance (AA) | ||
| F9 Financial Management (FM) | ||
| Professional Level | Essential Module | P1 Governance, Risk & Ethics (GRE) |
| P2 Corporate Reporting (CR) | ||
| P3 Business Analysis (BA) | ||
| Options Module (choose 2 out of 4) | P4 Advanced Financial Management (AFM) | |
| P5 Advanced Performance Management (APM) | ||
| P6 Advanced Taxation (ATX) | ||
| P7 Advanced Audit Assurance (AAA) |
To complete the ACCA qualification, students need to:
- Pass 14 papers
- Complete the online Professional Ethics module
Online Professional Ethics Module
Students will be required to complete a Professional Ethics module, developed by ACCA. They will be able to apply what they have learned in a case study where they can experience an audit situation from two points of view – that of the auditor and the corporate financial accountant.
Students will be given access to the Professional Ethics module as soon as they become eligible to take Paper P1, Governance, Risk and Ethics. Students are recommended to take the Professional Ethics module at the same time as, or before, the Governance, Risk and Ethics paper is taken.
Students have the flexibility to complete the ethics module at their own convenience. The ethics module is a requirement for students applying for full ACCA membership.
Exam certificates
ACCA issues certificates for ACCA exams twice a year after the exam results are released.
Please see below for a summary of exam certificates awarded.
ACCA Qualification
Students are awarded a Certificate of Achievement if they achieve a pass mark of 85% or above for individual passes in Papers F1, F2 and F3.
Students are awarded a Diploma in Accounting & Business when they have successfully completed all of the exams in the Knowledge Module (Papers F1-F3) which is a part of Fundamentals level of the ACCA Qualification.
Students are awarded a Advanced Diploma in Accounting & Business when they have successfully completed all of the exams in the Skills Module (Papers F4-F9) which is a part of Fundamentals level of the ACCA Qualification.
Students are awarded a Fundamentals Level Certificate when they have successfully completed all of the exams in the Fundamentals level of the ACCA Qualification (Papers F1-F9).
Students are awarded a Professional Level Certificate when they have successfully completed all of the exams in the Professional level of the ACCA Qualification (P1-P3 and any two of the Options papers from P4, P5, P6 and P7)
Course Intakes
| Intake | Type of Classes | Period of Enrolment |
| January | New classes for June examination | December of the previous year |
| July | New classes for December examination | June of the current year |
| February & August | Pro-rated classes (joining the existing January or July intake classes) | Week of the release of the June/December examination results |
| May | Revision classes for June examination | Early February to May |
| November | Revision classes for December examination | Early August to November |
Language of Instruction : English
Awarding Professional Body : Association of Chartered Certified Accountants (ACCA)