The Association of Chartered Certified Accountants (ACCA) enjoys a global reputation for professional accountants through its 486,000 students and 200,000 members in over 180 countries, all trained to common high global standards. ACCA also work with more than 7,000 approved employers globally, you will be able to get job easily locally and oversea. 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.
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
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
Students with relevant qualifications may check on their exemptions status here.
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, within 3 months after submission of the registration
Examination and Exemption Regulations
- ACCA allows students to have a maximum period of 7 years to complete the Strategic Professional level.
- Examinations are normally held in March, June, September and December of each year.
- There is no requirement for students to sit and/or pass any of the exams together.
- Students may attempt a maximum of four exams within a six month period, including Computer Based Examinations.
- Students are expected to study each level – Applied Knowledge, Applied Skills, Strategic Professional level in order. Papers may be attempted from different levels at the same sitting as long as the levels 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
|Fundamental Level||Knowledge Module||AB Accountant in Business|
|MA Management Accounting|
|FA Financial Accounting|
|Skills Module||LW Corporate & Business Law|
|PM Performance Management|
|FR Financial Reporting|
|AA Audit & Assurance|
|FM Financial Management|
|Strategic Professional Level||Essential Module||SBL Strategic Business Leader|
|SBR Strategic Business Report|
|Options Module (choose 2 out of 4)||AFM Advanced Financial Management|
|APM Advanced Performance Management|
|ATX Advanced Taxation|
|AAA Advanced Audit Assurance|
To complete the ACCA qualification, students need to:
- Pass 13 papers
- Complete the Ethics and Professional Skills Module
Ethics and Professional Skills module
Students will be required to complete an Ethics and Professional Skills module, developed by ACCA. The Ethics and Professional Skills module is designed to increase your employability by exposing you to realistic business situations and developing the full spectrum of advanced ethical and professional skills.
The Ethics and Professional Skills module is an important part of the ACCA journey. Professional accountants need to demonstrate that they understand and can apply ethical and professional behaviour in real-world work situations.
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.
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.
Students are awarded a Diploma in Accounting & Business when they have successfully completed all of the exams in the Applied Knowledge (Papers AB, MA & FA) 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 Applied Skills (Papers LW to FM) 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 AB to FM).
Students are awarded a Strategic Professional Level Certificate when they have successfully completed all of the exams in the Professional level of the ACCA Qualification (SBL, SBR and any two of the Options papers from AFM, APM, ATX & AAA)
|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)