The ACCA Organization
ACCA qualification program
How to start ACCA
Exams and fees
Terms & Conditions

Established in 1904, the Association of Chartered Certified Accountants (ACCA) serves as the global authority for professional accountants, championing ethics, moral standards, and professionalism within the financial sector. ACCA provides esteemed qualifications, cultivating a community of over 200,000 members and 500,000 students across 180 countries worldwide. With a network of 83 offices and centers globally, ACCA offers a comprehensive platform for professional development.

Professionals entrenched in the fields of accountancy and finance recognize and esteem ACCA and its qualifications. Affiliation with ACCA signifies credibility and competence, instilling confidence in employers regarding an individual’s aptitude and expertise. Employers value ACCA qualifications, acknowledging them as a testament to possessing the requisite skills and proficiency necessary for success in the profession.

Possibility of a carrier development in chosen direction 

Opting for the ACCA Qualification is ideal if your aspiration is to pursue a career as a Professional Accountant, offering you the flexibility to explore diverse sectors within the accountancy field across organisations of varying types and sizes. With the ACCA Qualification, you have the opportunity to specialise in specific areas such as audit or tax, whether it be within a boutique accounting firm or a renowned multinational corporation. Additionally, you may choose to embark on a consultancy path, providing invaluable financial insights and guidance, or undertake the responsibility of managing the financial operations of a prominent multinational enterprise.

ACCA – work globally, study locally

ACCA’s esteemed reputation is solidified by its century-long legacy of delivering top-tier accounting and financial qualifications. Recognised as the standard program of international accountancy by the United Nations, the ACCA Professional Scheme enjoys accreditation that underscores its global significance. With the qualification accessible worldwide, you have the freedom to pursue your studies and career aspirations wherever your professional journey may lead.

What distinguish ACCA Qualification from other academic programs?

The ACCA qualification stands out from other academic programs due to its emphasis on practical applications relevant to a company’s performance, tailored to evolving economic landscapes, and standardised curriculum. This distinctive approach ensures that ACCA members, regardless of the country where they completed their qualification, embody a consistent, high standard of knowledge and skills. Employers can confidently rely on ACCA-certified professionals to possess the requisite expertise to excel in their roles.

Extraordinary values

Every day, the ACCA Organisation upholds and promotes its core values:

  • Opportunity: We offer opportunity without artificial barriers to individuals worldwide—be they students, members, or employees—and support them in their career endeavours.
  • Diversity: We honour and embrace differences, valuing diversity among our people and in our achievements.
  • Innovation: We foster creativity and exploration, pioneering new and unforeseen possibilities while providing innovative solutions for the future.
  • Accountability: We take individual and corporate responsibility for our actions, collaborating to deliver exceptional service and advance the best interests of our stakeholders.
  • Integrity: We conduct ourselves with the utmost ethical standards, working in the public’s interest, treating all with fairness and honesty, and encouraging the same behaviour from others.

Would you like to learn more?

Visit the official ACCA website: ACCA Global.

To achieve the ACCA Qualification you will need to complete 13 exams in English, divided into 3 levels: Applied Knowledge and Applied Skills (old Fundamentals) and Strategic Professional. Additionally, you are required to pass online course called Professional Ethics Module and prove completion of three years’ relevant practical experience (achieve 13 performance objectives).

Levels of the ACCA Qualification

APPLIED KNOWLEDGE introduces students to the core areas of financial and management accounting. This provides the platform from which the other technical accountancy areas will be studied in greater detail in the skills module.

APPLIED SKILLS contains of six subjects which comprehensively cover the main technical areas that any accountant-regardless of their future career aspirations- are expected to have mastered. They comprise law, performance management, taxation, financial reporting, auditing and financial management.

STRATEGIC PROFESSIONAL LEVEL – is divided into two modules-Essentials and Options. Both modules have been set at an intellectual level equivalent to that expected of a student taking a Master degree. The focuses of the syllabus at this level is to build upon the technical skills already acquired, and explore more advance professional skills, techniques and values that are required and used by the expert accountant acting in an advisory or consultancy role at a senior level.

  • ESSENTIALS will teach you the advanced technical skills, techniques and values you will need in order to act as an expert accountant in a senior advisory or consultancy role. The module consists of three papers, all of which are assessed through three-hour paper-based exams.
  • OPTIONS contains of four papers. These are directly underpinned and supported by their equivalent within the skills module in the fundamentals level. Students select two out of four option papers and are advised to choose the options that relate to their chosen or anticipated field of work.

The list of the ACCA Qualification’s exams


Values, ethics and governance are essential skills for finance professionals. A Professional Ethics Module is not an exam but online course. It has been designed to give you exposure to a range of ethical perspectives and includes several self-tests which require you to reflect on your own ethical behavior and values. You then apply what you have learned in a case study where you experience an audit situation from two points of view – that of the auditor and the corporate financial accountant.
You are given access to the Professional Ethics module as soon as you become eligible to take Paper P1, Governance, Risk and Ethics. It is recommended that you take the Professional Ethics module at the same time as, or before, the Governance, Risk and Ethics paper.

The module – which is interactive – can be accessed through myACCA.


Becoming an ACCA-qualified accountant does not just involve passing your exams and the professional ethics module, you also need to complete our Practical Experience Requirement (PER). It is not just accountants who must gain relevant practical experience, many other professions, such as doctors and lawyers, also have to gain experience to show that they are fit to practise.

You can gain your practical experience before, during or after you complete the exams. Completing three years’ relevant practical experience and achieve 13 performance objectives will help you to demonstrate to potential employers that you can apply knowledge to the workplace and are ready for busi-ness. More about PER: 

DIPLOMA in Accounting and Business

Start into the qualification is already appreciated by employers and accelerates your professional carrier. A completion of the first three exams (the Knowledge module) means that ACCA will award you with the Diploma in Accounting and Business. After passing the whole Fundamentals level (9 exams) you achieve from ACCA the Advanced Diploma in Accounting and Business. This is a great way to demonstrate to employers the knowledge and skills you have acquired.

EXEMPTIONS from the Exams

You can miss out some exams by claiming exemptions based on relevant qualifications, for example a degree from an accredited university, you may obtain up to 4 exemptions (F1 – F4 exams). From our experience, graduation from Accounting studies gives exemptions from papers F1 – F4, Finance F1 – F3, Economy F1. Certified auditor can claim 9 exemptions (F1 – F9), the last five exams (Professional level) must be completed by everyone by all over the world.

Registration to ACCA Organization 

The first step to start the Qualification is registration to become a student. You can register online at any time of the year. In order to sit exams in chosen session, you are obliged to register as a student minimum of twenty days before the exam registration’s deadline, this requirement doesn’t apply to CBE exams.

Examination session is held four times a year: in March, June, September, and December in special centers around the world.

Documents required by ACCA organization (scans or upload files):

  1. Initial Registration Form available on the website:
  2. Proof of any qualifications (e.g. University diploma – at least at bachelor’s level),
  3. A supplement to the diploma with a list of passed exams (in order to claim exemptions),
  4. Proof of identity,
  5. Passport-style photograph

Registration fee
If you choose to apply online and upload your documents, you will need to complete your application by making your payment by credit/debit card in the amount of £ 89.

Annual fee
Each year the organization charges an annual fee in the amount of £ 122.

Methods of payment
If you choose to apply online and post your documents, then you may complete your application by using any of the following methods of payment: credit/debit card, cheque, banker’s draft, or postal order.

The initial registration Form with all required documents should be sent to the address:

2 Central Quay 89 Hydepark Street
Glasgow G3 8BW United Kingdom  

Registration for exams

You can sit your ACCA exams as computer-based (CBE exams) or paper-based variants. All papers must be taken on paper-based exams except papers F1 – F4, which can be taken as computer-based exams. However, papers F5 – F9 can be taken on paper-based until the March Session 2018 and then, they will be available only as computer-based exams.

Paper-based exams:

  • If you apply as an individual, the full registration as a student can be completed online by uploading scans of the required documents. You can take advantage of special prices for the early registration period. The main payment method is by credit card.
  • If you are sponsored by a company, you need to fill an online application out, print it and send it with photocopies of your documents by traditional mail. In this case, a company is able to pay by bank transfer.
  • ATTENTION: In case of planning to sit exams you should remember, that the paper application must be delivered to the ACCA Organization latest 20 days before the exam registration deadline, the online application – 15 days before. ACCA needs this time to formally proceed with your registration.

Registration with the ACCA organization
The first step to start studying with ACCA is to register with the organization. It may be done online at any time during the year. However, in order to take part in a chosen examination session, it is necessary to complete the student registration at least twenty days before the final date of accepting applications for examinations; this requirement does not apply to F1 – F4 electronic examinations.
Student registration with ACCA is done via the online application form (Initial Registration Form). It is available at:

The application form must be accompanied by the following photocopies/scans:
– identity card or passport,
– diploma of graduation from high school or university/ postgraduate studies (documents to be sent to the organization in English),
– a diploma supplement or an excerpt from the course catalog with grades – only in case of applying for exemption from examinations,
– an abbreviated marriage certificate together with a sworn translation into English – in the case of a change of surname,
– passport-size photograph.

Registration fee
On enrolling you will also be asked to make a registration payment of £89.

Annual fee
Each year the organization also charges an annual fee of £122.

Payment methods
The organisation suggests several ways of paying the membership and examination fees. In the case of on-line registration of students, the most convenient form is payment by credit/debit cards: Visa, Mastercard, American Express, Solo.

In case of sending photocopies, please send the registration form together with full documentation to:

2 Central Quay 89 Hydepark Street 
Glasgow G3 8BW United Kingdom

Registration for examinations
The ACCA Professional Scheme examination session is held twice a year: in June and December, in specially designated centres worldwide.

ACCA introduces three registration deadlines for written exams, on which the fees depend

– If the qualification is paid for by an individual, the suggested form of payment is a credit/debit card. This form allows you to register fully online, take advantage of the promotional registration fee and attach scans of the required documents to the form.
– If the qualification is paid for by a company, payment by bank transfer is acceptable. This form requires, in addition to filling in the online form, printing it out and sending it by post together with copies of the required documents.
– PLEASE NOTE: If you are planning an exam, please remember that postal applications should reach ACCA no later than 20 days before the deadline for registering for exams, whereas electronic applications should arrive within 15 days. This is the time ACCA needs to process your application.
More in the section Exams and fees.

Syntrofia offers authorized by the ACCA Organization Kaplan’s Publishing study books. There are:

Study Text – contains a detailed discussion of the issues included in the object (paper).  Price: £50
Revision Kit – a collection of tasks (practical case study), which allow to prepare for the exam. Price: £28
Pocket Notes the most important information of the paperpocket-sized version, which makes it easy to repeat the material on the tramtrain, in your spare time. Price: £18

Set of books: £80

Pre – enrolment information

1.Registration and Payment

1.1. By registering for our online training course, you agree to pay the full course fee as stated on our website.

1.2. Payment must be made at the time of registration and must be received in full before the start of the course.

1.3. Syntrofia reserve the right to refuse access to the course if payment is not received in full.

1.4. All prices quoted will be exclusive of VAT.

1.5. Students must confirm that they have been provided with the terms and conditions on enrolment, and a disclaimer should be included to confirm that all students have read and understood all terms and conditions.

2. Access to the Course

2.1. Once payment has been received, you will be given access to the course materials.

2.2. Access to the course materials will be for a limited time period, as stated on our website.

2.3. We reserve the right to withdraw or amend the course materials at any time, without prior notice.

2.4. You agree not to share your login details with anyone else.

3. Course Content

3.1. Syntrofia will make every effort to ensure that the course content is accurate and up to date, but we cannot guarantee that it is free from errors or omissions.

3.2. Syntrofia reserve the right to amend the course content at any time, without prior notice.

3.3. You agree to use the course materials solely for your own personal or professional development and not to share or distribute them to others.

4.Intellectual Property Rights

4.1. The course materials and all related intellectual property rights are owned by Syntrofia or our licensors.

4.2. You agree not to reproduce, copy, or distribute the course materials or any part of them without our prior written consent.

5. Limitation of Liability

5.1. Syntrofia shall not be liable for any loss or damage arising from the use of the course materials, including but not limited to, any direct, indirect, special, or consequential damages.

5.2. Syntrofia shall not be liable for any loss or damage arising from any interruptions or delays in access to the course materials due to circumstances beyond our reasonable control.

6. Privacy and Data Protection

6.1. Syntrofia is committed to protecting your privacy and complying with data protection laws.

6.2. Syntrofia will only use your personal data in accordance with our privacy policy, which is available on its website.

7. Governing Law and Jurisdiction

7.1. These terms and conditions shall be governed by and construed in accordance with the laws of England and Wales.

7.2. Any disputes arising out of or in connection with these terms and conditions shall be subject to the exclusive jurisdiction of the courts of England and Wales.

Please note that these terms and conditions are provided as an example only and should not be relied upon as legal advice. It is recommended that you seek legal advice to ensure that your terms and conditions comply with all relevant laws and regulations.

8. Refunds and Course Transfers

8.1. Refunds will only be given under the following circumstances: a) If the course is cancelled by us b) If you withdraw from the course within 14 days of the start date c) If you have technical issues accessing the course materials and we are unable to provide a suitable alternative.

8.2. Course transfers will only be allowed under exceptional circumstances and at our discretion.

9.Visa Applications

9.1. It is the student’s responsibility to ensure they have the appropriate visa to study with us.

9.2.  Syntrofia do not provide support for visa applications and cannot be held responsible for any visa refusals.

10. Cost

10.1. The cost of accessing our course is made clear on our website, and there are no hidden fees.

10.2.  Syntrofia’s online learning platform is clearly stated on our website, enrolment form, and our enrolment forms where we accept payments from students. 

10.3. Syntrofia will provide any additional fees or charges wherever applicable such as exam fees or course material costs. 

10.4. students will be able to take a screenshot of the webpage or document where the cost information is displayed, or we can send an email to the student with a breakdown of the fees and charges.

11. Dates 

11.1 All students will be notified of the start and expiry dates for their online tuition through various channels, such as email, SMS, or a dedicated student portal. 

11.2. All the respective dates will clearly be mentioned in your terms and conditions, enrolment form, or any other document that the student has to sign. 

11.3. Syntrofia will take a screenshot of the document or webpage where the dates are displayed or send an email to the student with the relevant information.

11.4. Syntrofia are aware that both costs and dates are sensitive information hence, accurate records of all communications will be in place. This will help avoid any disputes or misunderstandings in the future.

11.5. Our student support team or customer service department, ensure that they are trained to provide accurate information about start and expiry dates to students who may contact them with questions or concerns.

11.6. Providing clear and accurate information about start and expiry dates is crucial for ensuring a positive learning experience for our students and can help to avoid misunderstandings or conflicts that could impact their studies.

12. Privacy Policy

12.1. Our privacy policy can be found on our website and outlines how we collect, use, and manage student data.

12.2. Syntrofia is fully compliant with the General Data Protection Regulation (GDPR) and other relevant data protection laws.

13. Dates and Technical Requirements

13.1. The dates that students can access all materials on our online learning platform and the expiry date are made clear upon purchasing access to our online learning platform.

13.2. Students are given guidance on the technical requirements of our online learning platform before they register for study with us.

13.3. Syntrofia’s online learning platform operates on standard browsers and does not require any specific internet speed or bandwidth.

By enrolling in our course, you acknowledge and agree to these terms and conditions. Syntrofia reserve the right to amend these terms and conditions at any time, without prior notice.


1.Informing students:

Syntrofia will communicate to students how they can make a complaint about Syntrofia’s product or service. This information will be readily accessible, and we will include in our student handbooks, course materials, and our institution’s website.

2.Standard template: 

Syntrofia will provide a standard template or form for students to complete when making a complaint. 

This can help ensure that all necessary information is included and can make it easier for Syntrofia to investigate the complaint.

3.Acknowledgment and response times: 

Syntrofia will have specific timeframes for acknowledging and responding to complaints. These timeframes will be communicated to students so that they know what to expect.

4.Complaint handling: 

Syntrofia in addition to having a clear process for investigating complaints, will include who will be involved in reviewing the complaint and how the complaint will be treated confidentially.

5.Right to appeal: 

Students will be informed of their right to appeal the outcome of their complaint and any related processes.

To ensure that students are aware of Syntrofia’s complaints procedure, we will do the following:

  • Including it in orientation materials for new students.
  • Providing a copy of the complaints policy to all students and encouraging them to read it.
  • Holding information sessions or workshops for students to explain the complaints procedure and answer any questions they may have.
  • Displaying information about the complaint’s procedure prominently on our website.

Information about how the complaints policy is communicated to students, such as through orientation materials, workshops, or on our website.

A copy of the complaints log will show how Syntrofia dealt with any complaints and any actions taken as a result. 

If Syntrofia has not received any complaints, we will still have a complaints policy and blank log to evidence that we have the policy in place if a student wishes to log a complaint.

We at Syntrofia believe that an effective complaints procedure is essential for ensuring that students feel heard and valued. By creating a transparent and accessible complaints procedure and communicating it effectively to students, we at Syntrofia can demonstrate our commitment to providing high-quality products and services.

1.3 Promotional material:

1.1 Syntrofia will provide the evidence required for promotional literature/brochures that includes both pre-enrolment and post-enrolment materials, they will be provided in both online and paper-based formats. 

1.2 These materials will clearly and accurately describe the programs, services, and opportunities offered by Syntrofia, as well as any relevant policies, procedures, and requirements.

1.3 The purpose of such promotional literature is to help prospective students make informed decisions about whether to enrol with Syntrofia, and to provide current students with useful information and resources to support their academic and personal goals. 

Examples of promotional literature/brochures will include program guides, course catalogues, student handbooks, and marketing materials such as posters, flyers, and social media posts.

1.4 In addition to promotional literature, Syntrofia will also provide clear and accessible information about their programs and services on their website and social media pages. This information will be accurate, up-to-date, and presented in a user-friendly format that is easy to navigate and understand. 

1.5 It will include program descriptions, admission requirements, tuition and fee information, academic calendars, and links to relevant resources and support services.

1.6 Overall, the goal of providing promotional literature and online resources is to ensure that students have access to the information they need to make informed decisions about their education and to succeed academically and personally during their time at Syntrofia.

    1. Programme of study:

1.1 A copy, hyperlink, or screenshot of the programme of study will be provided to students for all ACCA examinations taught. 

1.2 This should include a clear outline of the course structure, including the number of modules or study sessions, the topics covered in each session, and any relevant study materials.

1.3 Specific references to study materials and associated learning hours for each topic covered in the course will include information on the recommended reading and study hours for each topic, as well as any relevant resources or support materials that may be available to students.

1.4 In addition to providing students with clear and detailed guidance on their programme of study, including the specific topics covered and associated study materials and learning hours, Syntrofia will help students to better prepare for their exams and achieve their academic goals.

Performance target

2.1 Mode of study 

Navigation and accessibility

1.1 Syntrofia will ensure ease of navigation, an online learning platform and will have a clear and intuitive layout, with a consistent design and menu system. 

1.2 The platform will also have a search function that allows students to quickly find the content they need. Additionally, there will be a guide or tutorial available to help students navigate the different sections of the platform.

1.3 To ensure accessibility, the online learning platform will be available globally, 24 hours per day and 365 days per year. 

This may involve using a cloud-based platform with servers located in multiple regions to ensure optimal performance and availability.

1.4 In summary, all the key features of an effective online learning platform such as ease of navigation, accessibility, and availability will be in place.

Teaching and progression of study:

1.1 Syntrofia will provide a sample lecture for an online learning platform, we will include a lecture that covers a key topic in the ACCA syllabus and demonstrates our teaching style and approach. We will make sure that all our lectures are clear, concise, and easily understandable, with good audio and video quality.

1.2 Syntrofia will also ensure that the lecture is accessible to reviewers and that they have the necessary login credentials to access your online learning platform.

1.3 We will ensure that the audio quality is clear and consistent throughout the lecture. This will be achieved through the use of high-quality microphones and proper sound editing to remove any background noise or distortion.

1.4 All our lecturers will be encouraged to speak clearly and at an appropriate volume for online teaching, as this will help students understand the content. In addition, we can provide subtitles or transcripts of the lecture to aid students with hearing impairments or non-native speakers.

1.5 We will make sure that we notify reviewers in advance to avoid any delays in the assessment process, on any online learning platform IT security restrictions. 

1.6 Syntrofia will also ensure that lecturers are aware of any updates or changes to the ACCA syllabus, and that they incorporate these changes into their teaching materials and lectures. 

1.7 Additionally, we will also provide students with access to the most recent version of the ACCA syllabus and notify them of any changes or updates.

1.8 The student dashboard or progress tracker will allow students to review their progress in their studies, including the completion of mock examinations and assignments. It should also provide clear and relevant feedback to students, so they can identify areas that need improvement and monitor their progress towards achieving their learning goals.

1.9 To comply with students queries for a tutor, we will ensure that our online learning platform has clear and easily accessible information for students on whom to contact if they have questions about syllabus content, examination preparation, or lecture content. 

1.10 We will include the name and contact details of tutors or subject matter experts who are available to answer student queries, as well as the applicable response time for queries.

1.11 We understand the important of this hence, this information will be regularly updated and easily accessible to students throughout their studies.

Student tracking and engagement:

1.1 For the mechanism to track student progression, our online learning platform will have tools to track student activity, such as monitoring logins, tracking course completion, and assessing student participation in discussions or assessments. 

1.2 As for interventions to assist students, Syntrofia will provide additional support such as tutoring or academic advising to students who are struggling.

1.3 For the online learning community or forum, the platform will allow students to interact and share information with each other, either within or outside of class. 

1.4 Moderation policies will be in place to ensure that the forum remains a respectful and appropriate space for students to engage. The moderation policy will outline what types of behaviour are unacceptable and how violations of these policies will be addressed.

Technical and functional requirements:

1.1 Students will be able to raise technical issues by contacting the technical support team through email, phone, or live chat support. 

Contact information for technical support will be easily accessible and clearly communicated to students through various channels, such as the course website, student handbook, and orientation materials.

1.2 In addition, students will be provided with clear instructions on how to troubleshoot common technical issues on their own, such as clearing cache or updating their browser. This information can be provided through the course website or other online resources.

1.3 We understand that it is important to establish clear communication channels and response times for technical issues, so that students feel supported and can quickly resolve any technical problems they encounter while using the online learning platform.

1.4 Syntrofia has a robust backup plan in place to minimize disruption in the event of a technical problem or scheduled outage that may affect the availability of our online learning platform.

1.5 In the event of an unexpected technical problem, we have a team of IT professionals who will promptly address the issue and work towards a quick resolution. 

1.6 If the issue requires the online learning platform to be taken down for maintenance, we will ensure that students are notified in advance of the scheduled outage, the expected duration of the outage, and any alternative arrangements that will be made available during the outage.

1.7 In the case of a scheduled outage for maintenance or updates, we will notify students well in advance of the scheduled outage, typically through email or other communication channels provided on our online learning platform. We will also provide an estimated recovery time so that students can plan their study accordingly.

1.8 Additionally, we have a dedicated support team that students can contact through email or our online learning platform’s support channels in case of any technical issues they may encounter. We communicate the contact details of our support team and how to contact them to students at the beginning of their studies and in all relevant communication channels throughout their studies.

Legal and security:

1.1 Syntrofia are aware of the compliance with data protection laws, including GDPR, are essential for any online learning platform, and we will take appropriate measures to ensure compliance with applicable laws and regulations.

1.2 In addition we can confirm that it is important for online learning platforms to store and transmit personal data securely, preferably using encryption. Additionally, we will have a login system that requires both a username and password, and a mechanism for users to retrieve forgotten login credentials.

2.2 Financial viability: 

1.1 To demonstrate financial viability, Syntrofia will provide a set of audited or officially prepared financial statements including bank statements however, we have not completed one full year of trading, therefore we will provide projected financial statements with at least two years of information.

1.2 Alternatively, you can provide confirmation of financial viability from our sister company.

2.3 Tutors:

1.1 We will provide copies of tutor CVs or summaries of their qualifications and experience. This should include information on their educational background, relevant professional qualifications, and any relevant work experience in the field.

1.2 We will also provide a list of each ACCA examination taught at your institution and the tutors responsible for teaching each exam, this will demonstrate that tutors are teaching subjects that are appropriate to their level of qualification and experience.

1.3 We will also have an internal monitoring in place to ensure tutor performance is monitored and development opportunities provided. This can include analysis of pass rates of all students within the class, as well as any actions taken to improve tutor performance.

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