1. Structure and syllabus
Structure
This is the second of the ACCA levels, following on from ACCA Applied Knowledge. It consists of six mandatory subjects which are examined individually. To be awarded the Advanced Diploma in Accounting and Business you must successfully complete all six subjects and the Ethics and Professional Skills module. By achieving this diploma you’ll gain the knowledge equivalent of a Bachelor's degree.
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We want you to pass your exams and succeed in the next steps of your career. If you don’t get the results you were expecting and have enrolled on an eligible course, you can take advantage of our pass guarantee. Get extended course access, tutor support, a new mock exam, and guidance for FREE until you pass your exam.
For more information, view out our dedicated Pass Guarantee page.
Entry requirements
If you have completed the Applied Knowledge level, the final level of AAT or the Foundation Diploma, you will start studying at the Applied Skills Level.
You should check whether you're eligible on the ACCA website and apply for any exemptions before you start studying.
Syllabus
Subjects can be sat in any order, but you should sit AA with or after FR. Students can sit up to four subjects in one exam sitting and a maximum of eight per year. You can overlap with Applied Knowledge as long as this level is being completed.
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Purchase restrictions
Please be aware, you can buy up to four subjects per sitting.
Subjects:
Optional
Corporate and business law (ENG) (LW)
You’ll learn the general legal framework, as well as the specific legal areas that are relevant for business, so help you understand and identify the need to ask for specialist legal advice when necessary.
- Number of lessons:
- Classroom weekday: 3 days (tuition), 2 days (revision)
- Classroom weekend: 3 days (tuition), 2 days (revision)
- Live Online: 6 sessions (tuition), 4 sessions (revision)
- OnDemand/Distance Learning: study at your own pace
Subject assessment: OnDemand computer-based exam (CBE)
The following course types are available for Classroom or Live Online:
- Tuition: from £659 (inc. VAT)
- Revision: from £559 (inc. VAT)
You can choose to do one course type or a combination.
Optional
Corporate and business law (GLO) (LW)
You’ll learn the general legal framework, as well as the specific legal areas that are relevant for business, so help you understand and identify the need to ask for specialist legal advice when necessary.
- Number of lessons:
- Distance Learning: study at your own pace
Subject assessment: OnDemand computer-based exam (CBE)
Compulsory
Performance Management (PM)
You’ll develop knowledge to apply management accounting techniques to quantitive and qualitive information for planning, decision-making, performance evaluation and control.
- Number of lessons:
- Classroom weekday: 4 days (tuition), 4 days (revision), 1 day (pre-exam workshop)
- Classroom weekend: 4 days (tuition), 2 days (revision), 1 day (pre-exam workshop)
- Live Online: 8 sessions (tuition), 4 sessions (revision), 1 session (pre-exam workshop)
- OnDemand/Distance Learning: study at your own pace
Subject assessment: Session computer-based exam (CBE)
Compulsory
Taxation (TX-UK)
You’ll learn the knowledge and skills relating to the tax systems for individuals, single companies and groups of companies.
- Number of lessons:
- Classroom weekday: 5 days (tuition), 4 days (revision), 1 (pre-exam workshop)
- Classroom weekend: 5 days (tuition), 2 days (revision), 1 day (pre-exam workshop)
- Live Online: 10 sessions (tuition), 4 sessions (revision), 1 session (pre-exam workshop)
- OnDemand/Distance Learning: study at your own pace
Subject assessment: Session computer-based exam (CBE)
The following course types are available for Classroom or Live Online:
- Tuition: from £869 (inc. VAT)
- Revision: from £609 (inc. VAT)
- Question based day/pre-exam workshop: from £289 (inc. VAT)
You can choose to do one course type or a combination.
Compulsory
Financial Reporting (FR)
You’ll learn the skills to apply accounting standards and the theoretical framework required to prepare financial statements of entities and how to analyse and interpret those financial statements.
- Number of lessons:
- Classroom weekday: 5 days (tuition), 4 days (revision), 1 (pre-exam workshop)
- Classroom weekend: 5 days (tuition), 2 days (revision), 1 day (pre-exam workshop)
- Live Online: 10 sessions (tuition), 4 sessions (revision), 1 session (pre-exam workshop)
- OnDemand/Distance Learning: study at your own pace
Subject assessment: Session computer-based exam (CBE)
The following course types are available for Classroom or Live Online:
- Tuition: from £869 (inc. VAT)
- Revision: from £609 (inc. VAT)
- Question based day/pre-exam workshop: from £289 (inc. VAT)
You can choose to do one course type or a combination.
Compulsory
Audit and Assurance (AA)
You’ll understand the process of implementing the assurance engagement and its application in the context of the professional regulatory framework.
- Number of lessons:
- Classroom weekday: 3 days (tuition), 3 days (revision), 1 day (pre-exam workshop)
- Classroom weekend: 3 days (tuition), 2 days (revision), 1 day (pre-exam workshop)
- Live Online: 6 sessions (tuition), 4 sessions (revision), 1 session (pre-exam workshop)
- OnDemand/Distance Learning: study at your own pace
Subject assessment: Session computer-based exam (CBE)
The following course types are available for Classroom or Live Online:
- Tuition: from £689 (inc. VAT)
- Revision: from £609 (inc. VAT)
- Question based day/pre-exam workshop: from £289 (inc. VAT)
You can choose to do one course type or a combination.
Compulsory
Financial Management (FM)
You’ll develop the knowledge and skills necessary for a finance manager, in regards to investment, financing and dividend policy decisions.
- Number of lessons:
- Classroom weekday: 4 days (tuition), 4 days (revision), 1 day (pre-exam workshop)
- Classroom weekend: 4 days (tuition), 2 days (revision), 1 day (pre-exam workshop)
- Live Online: 8 sessions (tuition), 4 sessions (revision), 1 session (pre-exam workshop)
- OnDemand/Distance Learning: study at your own pace
Subject assessment: Session computer-based exam (CBE)
The following course types are available for Classroom or Live Online:
- Tuition: from £759 (inc. VAT)
- Revision: from £609 (inc. VAT)
- Question based day/pre-exam workshop: from £289 (inc. VAT)
You can choose to do one course type or a combination.
2. Study methods
Do you prefer face-to-face learning? Online in your own time? Have family or work commitments? We have four study methods that suit different learning styles, to fit around your life. You’ll benefit from award-winning tutors, practical learning methods, and ongoing support, even after your exams.
Study methods available in this level
You can be confident in your exams whatever study method you choose, as we offer hundreds of practice questions and marked mock exams. We provide expert support during evenings and weekends, and we have flexible study methods and course start dates.
Study method comparison table keyboard_arrow_down
What |
Classroom |
Live Online - full day |
Live Online - afternoon/evening |
Award winning OnDemand |
Distance Learning |
Live, tutor-led classes at set times |
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Re-watch your lessons |
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Learning materials available - including study text, pocket notes and exam kit |
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Award winning online learning resources including bite-sized tutor-led videos |
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Marked mock exams and lots of additional practice questions |
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Access to Academic Support 7 days a week |
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Progression Advisors (previously Learning Coach) offering advice, guidance and support to help keep your learning on track |
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Interact with other students studying the same course |
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Pass Guarantee available with full course |
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Study at your own pace |
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Classes capped at 40 students |
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Mix and Match available soon
If you would like to mix and match study methods for different ACCA courses, you will need to select them individually, add them to your basket and build your bespoke course before you check out. We are working on an improved study method mix and match and it will be on the website shortly.
Classroom and Live Online are split into three different course types - Tuition, Revision and Pre-exam Workshop. You can choose which study method and which course type you want. So, for example, you can choose Classroom Tuition, with a Live Online Pre-exam Workshop.
OnDemand and Distance Learning are complete courses. You do not need to choose the individual elements.
Pass Guarantee available
Award-winning structured online course with the flexibility to start anytime and study anywhere.
- Unique online resources designed to keep you motivated
- Tutors guide you efficiently through the whole syllabus
View OnDemand 5 day free trial
Every module and topic has been through a detailed learning design process, which means we've considered how to best explain each area and cement your understanding of the subject. This includes a variety of concise learning formats such as bite-sized tutor-led lectures, and activities to help link topics together. Every module is scripted and links on screen animations with graphics found within your integrated workbook. This provides a high quality online learning experience, which is so much more than a live recorded tutor session or even a tutor narrating highlighted text book visuals.
In addition to Academic Support, our team of Progression Advisors offer advice, guidance and support, on how to best learn and progress through your course. They use data to identify if you need extra support and will help you get back on track if you need it.
OnDemand is a complete course, which includes tuition, application, revision and exam preparation, and comes with a Pass Guarantee. If you are unsuccessful, you will receive an extension of tutor support, guidance on how to direct your efforts for your resit with access to additional online content and a new mock exam marked for FREE.
The following course types are available for Classroom:
Tuition
Work your way through each subject, focusing on the key areas most likely to come up in the exam.
Revision
Apply your knowledge to exam questions, learn how to structure an answer and how to understand a requirement.
Pre-exam workshop
Prepare for the exam with a full day of practice questions taken under exam conditions using a format as close to the real exam as you can get. Your tutor is on hand to help with any last minute queries and will work closely with a team of markers to deliver personalised feedback and tips for your class. You will get a full set of answers and recorded debriefs to work through at your own pace after the course. When combined with our tuition and revision courses, our question based course increases your chances of passing by 32%*
* Figures based on an average taken from 2018 June sitting for AA and AFM exams.
Buy all three for a Pass Guarantee
Buy all three courses to get the Complete Course package which comes with a Pass Guarantee. If you're unsuccessful in an exam you'll also get unlimited Tuition, Revision and Pre-exam workshop sessions at no extra cost until you pass.
Pass Guarantee available
The same as classroom, but live interactive online classes at a set time.
- Interactive live lectures delivered online by our expert tutors
- Re-watch and replay lessons through recordings
- Full weekday, weekend, afternoon or evening classes available
- Access to our award winning OnDemand online learning resources
View Live Online 5 day trial
The following course types are available for Live Online:
Tuition
Your tutor will guide you through the chapters of course and you can then watch recap modules, if needed, outside of the tutor led sessions. MyKaplan includes bite-sized tutor-led lectures, and activities to help link topics together. All your live sessions will have plenty of class interaction, which means you have the luxury of asking questions and getting instant replies from the tutor or even sparking some debate with the class from the comfort of your own home! The lectures are all recorded and you will have access to these to review after the live sessions.
Revision
Apply your knowledge to exam questions, learn how to structure an answer and how to understand a requirement.
Pre-exam workshop
Prepare for exam day with additional questions to attempt in advance of a live session. Ideally you should attempt these should be taken under exam conditions, and you will use software to produce your answers in a format as close to the real exam as you can get. You will then upload your answers for marking on a scheduled date before the live session, during which your tutor is on hand to help with any last minute queries and will deliver personalised feedback and tips for your class based on your performance. You will also get a full set of answers and recorded debriefs to work through at your own pace. When combined with our tuition and revision courses, our pre-exam workshop increases your chances of passing by 32%*
* Figures based on an average taken from 2018 June sitting for AA and AFM exams.
Buy all three for a Pass Guarantee
Buy all three courses to get the Complete Course package which comes with a Pass Guarantee. If you're unsuccessful in an exam you'll also get unlimited Tuition, Revision and Pre-exam workshop course at no extra cost until you pass.
Self-study online modules for you to work through at your own pace.
- Study remotely with printed and online materials.
- Includes a variety of additional online resources and mock exams
View Distance Learning 5 day trial
This is a complete course, which includes tuition, application and exam preparation resources in MyKaplan.
The study programme guides you through the study text chapters so you learn your knowledge in the best order to prepare for the exam and complete knowledge checks along the way to test your understanding.
You then have application modules to build your understanding of how to use this knowledge to attempt questions, tests, and assessments online to help you understand how the real exam format will look and feel.
Timetables - Classroom and Live Online
Please click the link below for timetables of your chosen centre
date_rangeView timetables
3. Exams and sittings
Working towards an exam sitting
You must pass, or be exempt from, all six mandatory exams to complete the Applied Skills level. Each exam requires a score of at least 50% to achieve a pass.
All the subjects, except Corporate and Business Law (LW), are assessed by 3 hour session computer based exams in March, June, September and December sittings. LW is a two hour exam, and the English and Global variants are assessed as an on demand Computer Based Exam.
Corporate and Business Law (LW), both English and Global exams can be booked with Kaplan.
Book an LW exam
All other Applied Skills exams must be booked with ACCA, but can be sat at Kaplan centres.
Book an exam directly with ACCA
Exam sitting advice
For more information about which exam to sit when, and in which order, please see our ACCA exam sitting advice page.
How long does it take to pass?
Most students typically take 12-18 months to complete all six subjects in Applied Skills. From there, you can then progress onto the Strategic Professional level to complete the ACCA qualification.
Key dates
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March 2023 |
June 2023 |
Early entry opens |
08/11/2022 |
07/02/2023 |
Standard entry deadline |
30/01/2023 |
01/05/2023 |
Late entry deadline |
06/02/2023 |
08/05/2023 |
Exam session window |
06/03/2023 - 10/03/2023 |
05/06/2023 - 09/06/2023 |
Results released |
17/04/2023 |
17/07/2023 |
Exam timetable
Please find the exam timetable on the ACCA website.
4. Study materials and delivery costs
Study materials
Classroom, Live Online and OnDemand will receive printed and online study materials, while Distance Learning students have the option of printed or online only.
Materials included in every complete course:
To buy the materials separately...
You can buy ACCA approved books for each subject on this level from Kaplan Publishing.
Buy ACCA bookslaunch
Delivery costs
How much it costs to deliver your study materials and how long it takes depends on where in the world you live.
Delivery fees are as follows:
- UK and NI - £7 for the first package, £7 for subsequent packages
- EU - £35 for the first package, £30 for subsequent packages
- Rest of the World - £50 for the first package, £50 for subsequent packages
Please note that due to varying interpretations of the post-Brexit EU/UK trading agreement, some EU countries are imposing import duty on the value of the goods received from the UK. It is payable by the end consumer via the delivery company and your delivery may be withheld until paid. This may vary from country to country and be up to a value of 20% of the value of the study material.
A package relates to all the materials for a specific subject, for example ACCA Performance Management (PM). If purchasing a course for more than one subject, the additional package charges will apply.
For Live Online or Classroom students purchasing a separate tuition and revision course for the same subject in the same transaction, the relevant cost above will be split across the two packages e.g. £3.50 for tuition and £3.50 for revision for UK delivery.
Delivery fees are capped at 3 x the cost, per single order. So, if you buy 5 courses for UK delivery in a single order, it will be £7 x 3, rather than £7 x 5.
Our standard delivery times for Live Online, OnDemand, Online and Distance Learning are:
- UK – 3 to 5 working days
- EU – 5 to 7 working days
- Rest of the World – 7 to 10 working days subject to availability.
Our standard delivery deadline for UK classroom courses is one week prior to the first course date.
Delivery charges apply to all Classroom, Distance Learning, OnDemand, Online and Live Online courses which include printed materials. If delivery charges are applicable for your course, they will be shown during the online checkout process, before you complete your payment details.
5. MyKaplan: online learning environment
MyKaplan explained (1m:18s)
MyKaplan is an online learning portal with additional resources to help you prepare for your exams. Your MyKaplan account forms the core of your study experience with Kaplan and includes the following:
Online features
- View your online materials in one place and access your content in a few clicks
- Contact a tutor directly using live chat. You can also email or request a callback (UK only)
- Complete Knowledge Checks and get instant feedback
- See instantly when your assessments have been marked
- Access on mobile, tablet, computer or through the dedicated mobile app
Access duration
Your chosen study method determines how long you can access your content for.
Classroom
Six months from enrolment date, with three month free extension on request, then a further extension for £50.
Live Online
Six months from enrolment date, with three month free extension on request, then a further extension for £50.
OnDemand
Six months from enrolment date, with three months free extension on request, then a further extension for £50.
Distance Learning
6 months from enrolment date, with three months free extension on request, then a further extension for £50
computer Minimum system requirements for MyKaplan
6. Tutor support
We’ll support you every step of the way throughout your learning experience with us. You can contact a tutor and get the help you need quickly and easily.
Provided by our Academic Support team (our dedicated team of expert tutors):
- LiveChat (instant feedback)
- Email (we'll get back to you within 4 hrs)
- Online community (we’ll get back to you within 4 hrs)
- Request a callback so you can speak to a tutor (we'll arrange a call with you within 24 hours). Please note request a callback is not available to overseas students.
Academic Support opening times
Monday - Thursday: 8am - 8pm
Friday: 8am - 5:30pm
Saturday: 9am - 5pm
Sunday: 9am - 1pm
Ways to get support
If you think you'd benefit from additional tutor support while studying, we recommend the structured study methods such as Classroom and Live Online.
7. Testing and mocks
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Pass Guarantee
If you don't get the results you were expecting and have enrolled on an eligible course, you can take advantage of our Pass Guarantee. Get extended course access, tutor support, a new mock exam, and guidance for FREE until you pass your exam.
Learn more about our Pass Guarantee chevron_right
We have a wealth of materials to help you revise for and pass your exams. The tests provided in some of the study options include:
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Knowledge checks
As you go along knowledge checks help assess your understanding of a topic before you move onto the next one.
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Consolidation Test
This is a short assessment designed to be attempted mid way through the course, to show where your knowledge strengths and weaknesses are. It’s computer marked for instant feedback.
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Progress Test
This is an exam that closely reflects the real exam format to give you an early indication of your progress. It’s computer marked (Section A and B*) and part human marked (except for Corporate and Business Law (LW)) to provide individual student feedback.
*Section A only for AA
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Mock exam
Practice your exam technique with a mock exam, which replicates the format of the final exam, so you can check your progress. The mock exam is computer marked (Section A and B*) and part human marked (with the exception of the Corporate & Business Law (LW) subject) with feedback provided directly to you so you can understand the answer and improve your own.
*Section A only for AA
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Revision Question Debriefs and Walkthroughs
Videos that walk you through an answer to an exam-standard question highlighting the correct approach to the question and how you could score marks.
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Pre-exam workshop
Available from September 2023, our pre-exam workshop offers the opportunity for focussed guidance from expert tutors to get you exam ready. The workshops will be tailored to those learners who attend to make sure everyone gets the most benefit from the session, but will include:
- the essentials of exam technique such as presentation, time management, and CBE software
- question debriefs with marked feedback
- suggestions of additional questions to attempt based on common weak areas
- additional tuition on tricky topic areas
- the opportunity to discuss any final questions with your tutor and peers.
In a classroom course you will attempt the questions on the day, whereas for live online they are submitted in advance of the session. Both approaches give you the valuable exam style question practice at a crucial point in your study journey.
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Test yourself
Available for some subjects*, choose multi-choice questions from the relevant topics and create your own mock exam to test areas of the syllabus you want to focus on. This is computer marked for immediate feedback.
*LW, PM, FR, AA, FM
8. Pricing structure
Subject prices can differ depending on your study method, location and the time you choose to study (if you’re choosing Classroom).
Go to our study methods page to learn more about each option.
Subjects are all priced individually, so you can purchase them altogether, or separately as you need them. This also helps you split the cost to make it more affordable.
Funding options
Your employer may fund the costs of your studies if you’re already working in a related field and want to develop your learning. You’ll need to speak to them to see if you’re eligible.
Available for any course as long as the total cost is a minimum of £500 (before any discounts). Any available discounts can be applied, provided the terms and conditions of that discount have been met.
Classroom and Live Online course fees must be repaid over the duration of the course(s) purchased, up to a maximum of 12 months. The final payment must be made one month prior to the final date of the last course.
OnDemand and Distance Learning course fees must be repaid over three months per subject purchased, up to a maximum of 12 months.
You may eligible for an Apprenticeship through your employer, depending on your circumstances. Speak to your employer to find out more.