ACCA Professional Level: Subjects, Timelines, Cost, Hurdles & Much More

The ACCA Professional Level is the final stage of the ACCA qualification, designed to develop advanced technical skills, professional judgment, and decision-making. This level equips students to tackle complex business challenges and prepares them for leadership roles in the global financial industry. In this blog, we will break down the professional level of ACCA, covering subjects, timelines, costs, hurdles, study resources, and much more.

Overview of ACCA Professional Level

The ACCA Professional Level is composed of four exams — two compulsory and two optional. Generally, students that have cleared the Knowledge Applied Skills levels or have gained 9 exemptions because of their previous qualifications. At the professional level, ACCA candidates are expected to demonstrate expertise in handling advanced and strategic business situations.

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Breakdown of ACCA Professional Level Exams

The ACCA Professional Level exams are divided into two compulsory papers and two optional papers:

1. Strategic Business Leader (SBL)

The SBL exam integrates leadership and strategic management skills, emphasizing decision-making and problem-solving. This case study-based exam evaluates how well candidates can apply their knowledge to real-world business scenarios.

2. Strategic Business Reporting (SBR)

The SBR exam focuses on advanced financial reporting. It examines how candidates interpret and apply International Financial Reporting Standards (IFRS) to real-world financial situations.

3. Optional Papers

Students must choose two out of four optional papers. These papers allow students to specialize in specific areas of accountancy:

• Advanced Financial Management (AFM)
• Advanced Performance Management (APM)
• Advanced Taxation (ATX)
• Advanced Audit and Assurance (AAA)

Also Read – Ace Your ACCA: Top Study Materials Revealed By Experts in 2025

ACCA Professional Level Optional Papers: Which Should You Choose?

Choosing the right optional papers depends on your career goals and strengths. Here’s a brief breakdown:

• AFM: Ideal for those aiming for roles in corporate finance, investment banking, or risk management.
• APM: Suited for students interested in performance management, strategy, and consultancy.
• ATX: Great for individuals aiming for tax advisory roles.
• AAA: Best for those pursuing careers in auditing or assurance services.

Selecting the right combination of optional papers allows you to tailor your qualification to fit your desired career path.

How Much Time Does It Take To Complete The ACCA Professional Level

Most students complete the Professional Level in 12 to 18 months. The exact timeline varies based on individual study pace, work commitments, and the number of attempts required for each exam.

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Cost Of ACCA Professional Level

The cost of the ACCA Professional Level is made up of exam fees and study material costs:

• Exam Fees: The fees for each Professional Level exam vary slightly but typically range between £180 and £255 per exam, depending on when you book the exam.
• Study Material: Study material, including textbooks and revision kits, can cost anywhere between £100 and £200 per paper. Many students also invest in additional resources like online courses or coaching classes, which can add to the overall cost.

Hurdles Faced While Completing ACCA Professional Level

Completing the ACCA Professional Level comes with its own set of challenges. Here’s what to expect:

• Exam Difficulty

The exams at the professional level are case-study based and demand a higher level of understanding and application than earlier levels. Many students find the SBL and SBR papers particularly challenging due to their emphasis on strategic decision-making and real-world application.

• Time Taken to Study

Each exam demands 2-3 months of focused study, depending on prior knowledge and study time allocation. Balancing work and study is a common challenge for part-time students.

• Number of Attempts

It’s not uncommon for students to require 1-2 retakes for some papers, especially if they’re balancing work commitments or facing particularly challenging topics. Most students take advantage of coaching schools to clear their exams in the first attempt.

• Managing Study and Work

One of the biggest hurdles is managing study time while working. Part-time students or working professionals may find it difficult to dedicate sufficient time to studying, often prolonging the completion timeline.

• Individual Strengths

Different students have different strengths, and professional-level exams require a mix of technical knowledge, critical thinking, and strategic problem-solving. Identifying your strengths and focusing your efforts on weak areas is crucial to success.

Study Resources For ACCA Professional Level

To successfully pass the ACCA Professional Level, it’s essential to use high-quality study resources. These include:

• Official ACCA textbooks and revision kits
• Online courses and video lectures
• Mock exams to simulate real exam conditions
• Past exam papers available through ACCA’s official website
• Tutoring and coaching for personalized guidance

Tips to Prepare for ACCA Professional Level

• Create a detailed study plan: Break down each exam into manageable study sessions.
• Practice past papers: Past papers will help you understand the exam format and type of questions.
• Understand the exam requirements: Focus on both technical knowledge and exam technique.
• Seek professional coaching: If you’re struggling, consider investing in tutoring or coaching to guide you through the complex topics.

How Proschool’s ACCA Professional Level Coaching Classes Can Help You!

Enrolling in a coaching program like Proschool can provide the structured support you need to pass ACCA’s Professional Level exams. With live classes, expert instructors, personalized study plans, and mock exams, Proschool can help you maximize your chances of success. Additionally, coaching classes offer peer support and mentorship, which are invaluable during the most challenging parts of the qualification.

Conclusion

The ACCA Professional Level is demanding, but with the right preparation and support, it’s manageable. By choosing the right optional papers, using quality study resources, and managing your time effectively, you can successfully complete the professional level and move one step closer to becoming an ACCA member.

FAQ

1. How long does it take to complete the ACCA Professional Level?

It typically takes 12 to 18 months to complete the professional level, depending on the number of attempts and study time allocated.

2. Is ACCA Professional Level difficult?

Yes, the professional level is considered challenging, especially due to its emphasis on real-world applications and case studies. However, with proper preparation, it’s manageable.

3. Which is the toughest ACCA Professional Level paper?

Many students find Strategic Business Leader (SBL) and Advanced Audit and Assurance (AAA) to be the most difficult due to their complex scenarios and case-study format.

4. What is the easiest paper in ACCA Professional Level?

Students generally find Strategic Business Reporting (SBR) or Advanced Performance Management (APM) to be more straightforward compared to others, but this varies based on individual strengths.

5. Can I get exemptions for Professional Level papers?

Exemptions are generally not available for professional-level exams unless you hold a specific advanced qualification.

6. What is the pass mark for ACCA Professional Level?

The pass mark for all ACCA exams, including the professional level, is 50%.

• Managing study and work
• Individual strengths