ACCA Strategic Professional exam pattern
ACCA Strategic Professional has 4 papers of 100 marks each (400 total). Strategic Business Leader, Strategic Business Reporting (International), Advanced Financial Management, Advanced Performance Management, Advanced Taxation (UK) and Advanced Audit and Assurance (International) are written (subjective). There is no negative marking. Candidates sit the two Essentials exams, SBL and SBR, plus two of the four Options (AFM, APM, ATX and AAA); each exam is taken and passed individually. The pass mark for each exam is 50%. Every exam is written (constructed response, no objective test questions), lasts 3 hours 15 minutes and is out of 100 marks, with all questions compulsory. The exam is held in March, June, September and December.
| Paper | Marks | Duration | Type | Negative marking |
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| Paper SBL: Strategic Business Leader | 100 | 3.25 hours | Written | None |
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| Paper SBR: Strategic Business Reporting (International) | 100 | 3.25 hours | Written | None |
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| Paper AFM: Advanced Financial Management | 100 | 3.25 hours | Written | None |
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| Paper APM: Advanced Performance Management | 100 | 3.25 hours | Written | None |
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| Paper ATX: Advanced Taxation (UK) | 100 | 3.25 hours | Written | None |
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| Paper AAA: Advanced Audit and Assurance (International) | 100 | 3.25 hours | Written | None |
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