The Professional Level consists of 6 modules and is the second level of the full ACA qualification. These modules build on the knowledge gained from the Certificate Level (CFAB) papers.

Professional Level papers can be sat in any order but we recommend leaving Business Planning Tax until the end and using that as a transitional paper to the Advanced Level. All papers are compulsory.

In this module you will learn about, maintaining financial records, making adjustments to accounting records and financial statements, preparing financial statements, and professional ethics.

In this module you will learn about, the concept, process and need for assurance, internal controls, gathering evidence on assurance engagement, and professional ethics.

In this module you will learn about legal and other professional regulations, ethics and current issues, accepting, planning and managing engagements, concluding and reporting on engagements, and professional ethics.

In this module you will learn about the taxation of corporate entities, taxation of owner-managed businesses, personal taxation, and professional ethics and law.

In this module, you will learn about strategic analysis, strategic choice, the implementation and monitoring of strategy, and professional ethics.

In this module you will learn about, business objectives and functions, business and organisational structures, the role of finance and the accountancy profession, the external environment, and professional ethics.

This module must be taken at the end of your studies and relates to how students will be expected to work. It tests professional skills in the context of a specific business issue and your understanding and application of professional ethics.

This module covers applying technical and analytical techniques to resolve compliance and business issues, applying technical knowledge and professional judgement to determine alternative solutions to corporate reporting issues, and considering commercial impact and professional ethics.

In this module you will learn about accounting and reporting concepts and ethics, single entity financial statements, consolidated financial statements, and professional ethics.