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ACCA Professional stage

ACCA (Association of Chartered Certified Accountants) is the world's most widely recognized international professional association. This association includes 432,000 students and 154,000 members from 170 countries.

Its goal is to offer the highest level of qualifications for talented, talented and ambitious people who want a successful career in the world of accounting, finance and management.

ACCA works to achieve the highest standards of professionalism, ethics and governance, and to promote these standards, as well as to increase public interest. The reputation of the ACCA is based on providing qualifications for over 100 years in accounting and finance.

 At present ACCA students and members of Azerbaijan are working in large domestic and foreign companies, financial and audit institutions.


The professional phase is divided into two modules: Essentials (Basic Disciplines) (P1-P3) and Options (Optional, Optional) (P4-P7). The intellectual level of both modules is designed to meet the level of Master's degree. The curriculum of this stage is aimed at increasing the existing technical skills, learning more about the professional skills and acquiring the required methodologies and values ​​from the professionals involved in the high-level consultant role. All candidates must complete all three subjects of the Essentials module. The Options module consists of four exams. The content of these exams is based on the content of the equivalent examinations in the Fundamentals level Skills module. Candidates have to choose two of the four facultative subjects.

Essentials Module

  • P1 Governance, Risk and Ethics (2.5 months - 36 hours)
  • P2 Corporate Reporting (INT) (2.5 months - 36 hours)
  • P3 Business Analysis (2.5 months - 36 hours)

Options Module

  • P4 Advanced Financial Management (AFM) (2.5 months - 36 hours)
  • P5 Advanced Performance Management (APM) (2.5 months - 36 hours)
  • P6 Advanced Taxation (ATX) (2.5 months - 36 hours)
  • P7 Advanced Audit and Assurance (AAA) (2.5 months - 36 hours)

50% of Transition Ball (100%) of all subjects. Professional level exams will last for 3 hours and 15 minutes, which will include a variety of questions, such as short answer questions, extensible computing studies, essays, scenarios, and examples based on non-typical events.

To qualify for a Certified Accountant, you will need all 14 exams. All ACCA programs are completed in 2-3 years, with 2-3 exams per session. You must meet the requirements of ACCA's practical experience and complete the online Vocational Ethics module. Practical work is a 3 year accounting experience under the employer's guidance. This experience can be obtained before ACCA, ACCA, or ACCA.