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27. What are the exam progression rules?
Students must pass or be exempted from all nine exams in Fundamentals level and pass all three Essentials exams and two Options from four in the Professional level. There is no requirement for students to sit and/or pass any of the exams together, including the three Essentials exams in the Professional level.
Students can take a maximum of four papers in a six-month cycle - this includes both paper-based and computer-based exams. The following six-month cycles have been designed:
June cycle - 1 February to 31 July (including the June paper-based exam session)
December cycle - 1 August to 31 January (including the December paper-based exam session).
Students must sit the exams in module order - Knowledge, Skills, Essentials then Options - but can attempt papers within a module in any order. However, as the syllabus has been developed to progress educationally in the order presented, ACCA recommends that papers within a module are taken in order.
Papers may be attempted from different modules at the same sitting as long as the modules are attempted in order eg a student can attempt Papers F1-F3 (all of the Knowledge module) and any one paper from F4-F9 (Skills module).

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28. Is there a core paper rule?
No. Under the new qualification there is no requirement for students to sit and/or pass any of the exams together, including the three Essentials exams in the Professional level.

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29. How many papers can students sit? Can students sit papers in any order?
Students can take a maximum of four papers in a six-month cycle - this includes both paper-based and computer-based exams. The following six-month cycles have been designed:
June cycle - 1 February to 31 July (including the June paper-based exam session)
December cycle - 1 August to 31 January (including the December paper-based exam session).
Students must sit the exams in module order - Knowledge, Skills, Essentials then Options - but can attempt papers within a module in any order. However, as the syllabus has been developed to progress educationally in the order presented, ACCA recommends that papers within a module are taken in order.
Papers may be attempted from different modules at the same sitting as long as the modules are attempted in order eg a student can attempt at one exam session Papers F1-F3 (all of the Knowledge module) and any one paper from F4-F9 (Skills module).

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30. Who are the new examiners?
ACCA has recruited its new panel of examiners, some will have examined on the current syllabus, others are new appointments. ACCA will introduce its new panel of examiners over the coming months at teachers' conferences and student events; through articles in student accountant and teach accounting; and via the ACCA website.

adminwcq

31. How many papers can students sit? Can students sit papers in any order?
Students can take a maximum of four papers in a six-month cycle - this includes both paper-based and computer-based exams. The following six-month cycles have been designed:
June cycle - 1 February to 31 July (including the June paper-based exam session)
December cycle - 1 August to 31 January (including the December paper-based exam session).
Students must sit the exams in module order - Knowledge, Skills, Essentials then Options - but can attempt papers within a module in any order. However, as the syllabus has been developed to progress educationally in the order presented, ACCA recommends that papers within a module are taken in order.
Papers may be attempted from different modules at the same sitting as long as the modules are attempted in order eg a student can attempt at one exam session Papers F1-F3 (all of the Knowledge module) and any one paper from F4-F9 (Skills module).

adminwcq

32. Who are the new examiners?
ACCA has recruited its new panel of examiners, some will have examined on the current syllabus, others are new appointments. ACCA will introduce its new panel of examiners over the coming months at teachers' conferences and student events; through articles in student accountant and teach accounting; and via the ACCA website.

adminwcq

33. Why have ACCA made all the papers at Fundamentals level contain compulsory questions only?
Allowing any degree of choice at the Fundamentals level might have encouraged some students to avoid learning certain aspects of each syllabus, on the grounds that they could avoid answering a question on this topic in any given paper.
ACCA's view is that all the subject areas within the nine subjects are 'fundamental' to the work of an accountant. Therefore, offering no choice at the Fundamentals level will encourage students to study more broadly to gain a more rounded knowledge and understanding of all subject areas within each syllabus.

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34. From December 2007, is it true that ACCA will follow other accountancy bodies by offering only accounting and auditing papers based on international reporting standards?
No. ACCA is a global professional accountancy body and it recognises that its students, affiliates and members operate in many different countries and employment sectors and international reporting standards may not always be the most appropriate to follow. ACCA will therefore continue to offer students based in Hong Kong, Ireland Malaysia, Singapore and the UK the opportunity to take accounting and auditing papers which have been adapted for national accountancy practices. Students in these countries have the option of taking the following papers based on either international standards or national adapted standards:
F3, Financial Accounting
F7, Financial Reporting
F8, Audit and Assurance
P2, Corporate Reporting
P7, Advanced Audit and Assurance.

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35. Why has ACCA introduced ethics into the syllabus?
The current syllabus addresses the issue of ethics and corporate governance in all of its final level papers. However, increasing emphasis is being placed upon these subject areas under the new qualification to match an increased focus on professionalism and ethics within the accounting profession - which is backed by strengthened codes of conduct, regulation and legislation. ACCA aims to teach its students through its new qualification how to embrace and adhere to a set of professional values and behave within an ethical framework, showing responsibility to stakeholders through operating within an effective system of governance, internal control and risk management. Ethics is examined in parts of 11 of the 16 exam papers in the syllabus and assessed through the achievement of all the performance objectives. In addition, as part of their ethical development, students will be required to complete a Professional Ethics module. This will give students exposure to a range of real life ethical case studies and will require them to reflect on their own ethical behaviour and values. Students will be expected to complete the Professional Ethics module before or alongside Paper P1, Professional Accountant.

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36. Are tax and law variant papers offered?
Variant papers will continue to be offered where they are required for recognition in a particular jurisdiction or where there is a market requirement. The table below summarises the variant papers available in the ACCA Qualification.
    

	Paper designation	F4 Corporate and Business Law	F6 Taxation	P6 Advanced Taxation
Botswana	BWA	*	*
China	CHN	*	*	*
Cyprus	CYP	*	*	*
Czech Republic	CZE	see GLO	*
England	ENG	*	see UK	see UK
Global	GLO	*
HK	HKG	*	*	*
Hungary	HUN	see GLO	*
India	IND	see GLO	*
Ireland	IRL	*	*	*
Lesotho	LSO	*	*
Malawi	MWI	see GLO	*
Malaysia	MYS	*	*	*
Malta	MLA	*	*	*
Pakistan	PKN	*	*
Poland	POL		*
Russia	RUS	*	*
Scotland	SCT	*	see UK	See UK
Singapore	SGP	*	*	*
South Africa	ZAF	*	*	*
UK	UK	see ENG or SCT	*	*
Vietnam	VNM	*	*
Zimbabwe	ZWE	*	*	*