Overview
Learn advanced techniques, skills, and the professional ethics required of an accountant or consultant operating at a senior level. Specialise in areas that best suit your career ambitions, and develop strategic vision, using your unique blend of technical, ethical and professional skills.
Average duration
12-18 months
Kaplan pass rates*
28% higher than the global average
*Versus the global average pass rate of 57%, first-time passes across all levels in 2024. Valid as of June 2025.
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Timetables
Programmes are running regularly throughout the year. View our timetables for scheduled Classroom and Live Online sessions to see when the next one is running.
View timetables
Who it’s for
Entry requirements
You should have completed the previous two ACCA levels; Applied Knowledge and Applied Skills, or have been awarded exemptions from Applied Knowledge and/or Applied Skills.
You can check whether you're eligible and should apply for any exemptions on the ACCA website before you start applying.
Learning outcomes from the course
Strategic Professional focuses on advanced techniques, skills and the professional ethics required of an accountant or consultant operating at a senior level. You will develop leadership and reporting skills, and then specialise in an area that suits your career ambitions.
Once complete, you can be a full ACCA member and discover where your new career in accounting can take you.
Apprenticeships
You may be eligible for an apprenticeship through your employer, depending on your circumstances.
Learn more
I have passed all exams first time so that proves the quality of teaching is very good. The tutors are always willing to go above and beyond to help.
Learners must complete all compulsory subjects as well as choosing two optional subjects.
Compulsory subjects
Compulsory
Ethics and Professional Skills
This module is compulsory for ACCA members and will help you develop a good understanding of ethics. You’ll be exposed to real-life situations to develop the appropriate ethical and professional skills. ACCA recommends you pass this before studying any other subjects at this level. As you take the module externally with ACCA, please visit their Ethics and Professional Skills page for more details.
Compulsory
Strategic Business Leader (SBL)
Using scenarios that could occur in your day-to-day working life, the case study challenges you to incorporate your technical, ethical and professional skills to create solutions and demonstrate these in your responses.
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- Leadership
- Governance
- Strategy
- Risk
- Technology and data analytics
- Organisational control and audit
- Finance in planning and decision-making
- Enabling success and change management
- Professional skills
- Other employability and digital skills
Compulsory
Strategic Business Reporting (SBR)
You'll use your professional judgement to apply and evaluate financial reporting principles in multiple business contexts and situations, arming you with the skills to confidently explain reports and the impacts of transactions to a broad range of stakeholders.
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Please note that the ACCA will stop offering the SBR UK exam after June 2025. After this date, you will need to take the SBR INT version. Visit the ACCA website to understand how this change may affect you.
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- Fundamental ethical and professional principles
- The financial reporting framework
- Reporting the financial performance of a range of entities
- Financial statements of groups of entities
- Interpret financial statements for different stakeholders
- Employability and technology skills
Optional subjects - choose 2
Optional
Advanced Financial Management (AFM)
You'll practise the professional judgement expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation in private and public sectors.
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- Role of senior financial adviser in a multinational organisation
- Advanced investment appraisal
- Acquisitions and mergers
- Corporate reconstruction and reorganisation
- Treasury and advanced risk management techniques
- Professional skills
- Employability and technology skills
Optional
Advanced Performance Management (APM)
You'll develop the skills and knowledge to apply strategic management accounting techniques in multiple business contexts and to add to the evaluation of the performance of an organisation and its strategic development.
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- Strategic planning and control
- Performance management information systems and developments in technology
- Strategic performance measurement
- Performance evaluation
- Professional skills
- Employability and technology skills
Optional
Advanced Taxation (ATX-UK)
You’ll learn how to provide relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.
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- Knowledge and understanding of the UK tax system through the study of more advanced topics within the taxes studied previously and the study of stamp taxes
- The impact of relevant taxes on various situations and courses of action, including the interaction of taxes
- Minimising and/or deferring tax liabilities by the use of standard tax planning measures
- Professional skills
- Employability and technology skills
Optional
Advanced Audit and Assurance (AAA)
You'll analyse, evaluate and report on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.
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- A Regulatory Environment
- Professional and Ethical Considerations
- Quality management and practice management
- Planning and conducting an audit of historical financial information
- Completion, review and reporting
- Other assignments
- Current Issues and Developments
- Professional skills
- Employability and technology skills
ACCA Strategic Professional
Computer Based Exams
Exams for Strategic Professional subjects are computer-based and should be booked with ACCA directly.
Book an exam directly with ACCA
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Your roadmap to exam success
ACCA run four exam sittings a year in March, June, September and December. When planning your studies, consider your workload, personal life, learning approach, and progression timeline. You can sit two exams per sitting twice a year or one exam per sitting four times a year. Kaplan is here to support you with advice on which subjects to sit first and how the four exam sittings can work for you.
Learn more exam sitting advice