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ACCA: Association of Chartered Certified Accountants


ACCA is headquartered in UK and was founded in 1904. In 2013 it had 428,000 students; 7,000 of them in Kenya.

Global presence in 187 countries, support from 81 offices and partnership with thousands of tuition providers.

There are 8,500 accredited employers of ACCA students – corporate sector, banks, financial institutions, audit firms, public sector, etc.

ACCA constantly ensures that their qualification is relevant by constantly revising their content.

They believe in creating competitive graduates who stand out in the market.

Target market: fresh high school graduates; university graduates and post graduates. The latter two will enjoy a number of exemptions.


The ACCA program is divided into 3 levels

    1. Foundation: entry level accounting. No prior qualifications required (7 Papers)
    2. Fundamentals: technician level entry. Most students from high school who have done business education start here (9 Papers)
    3. Professional: graduate entry for accredited degrees from recognized institutions. They need to study the Professional ethics module (5 Papers)

Foundation level: 7 Papers

    1. Recording Financial transactions
    2. Management Information
    3. Maintaining Financial Records
    4. Managing Costs and Finance
    5. Accountant in Business
    6. Management Accounting
    7. Financial Accounting


Fundamental level: 9 Papers

Knowledge Module

F1. Accountant in Business

F2. Management Accountant

F3. Financial Accountant

F4. Corporate and Business Law

Skills Module

F5. Performance Management

F6. Taxation

F7. Financial Reporting

F8. Audit & Assurance

F9. Financial Management

Professional level: 3 Papers + 2 options

P1. Governance, Risk & Ethics

P2. Corporate Reporting

P3. Business Analysis


P4. Advanced Financial Management

P5. Advanced Performance Management

P6. Advanced Taxation

P7. Advanced Audit and Assurance

Exam cycles:

June and December every year

Course duration:

2 – 3 years.

Recommended to do 3 papers for 6 months.  Total papers (excl. Foundation): 14 papers



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