The Applied Skills level builds on the knowledge gained in the Applied Knowledge stage. It consists of six exams:

• Corporate and Business Law (LW)
• Performance Management (PM)
• Taxation (TX)
• Financial Reporting (FR)
• Audit and Assurance (AA)
• Financial Management (FM)

Exam Fees: £120-£150 per exam

These exams develop the candidate's understanding of more complex accounting and business concepts, preparing them for strategic decision-making roles.

The Strategic Professional level is the final stage of ACCA exams. It consists of two mandatory exams and two optional exams:

Mandatory:

• Strategic Business Leader (SBL)
• Strategic Business Reporting (SBR)

Optional (choose two):

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

Exam Fees: £170-£200 per exam

Additionally, candidates must complete:

• Ethics and Professional Skills module
• 3 years of relevant practical experience

Initial Registration Fee: £89 (one-time)
Annual Subscription Fee: £129