ACCA Strategic Professional · exam guide
ACCA Strategic Professional Eligibility
Checked against ACCA's official pages, as of 12 October 2026. Rules and fees change; confirm on the official site before you act.
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Strategic Professional is the final level of the ACCA Qualification. You move to it after passing or being exempt from all Applied Knowledge and Applied Skills exams.
- You must be a registered ACCA student who has completed, or been exempted from, the three Applied Knowledge and six Applied Skills exams. If you enter a Strategic Professional exam while lower-level exams are outstanding, you must also enter for those exams.
- ACCA does not award exemptions from any Strategic Professional exam, whatever your prior qualifications.
- ACCA recommends completing the Ethics and Professional Skills Module before attempting any Strategic Professional exam.
- You must pass both Essentials, Strategic Business Leader (SBL) and Strategic Business Reporting (SBR), and two of the four Options: Advanced Financial Management (AFM), Advanced Performance Management (APM), Advanced Taxation (ATX) and Advanced Audit and Assurance (AAA).