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ACCA Applied Skills

Association of Chartered Certified Accountants

The Applied Skills exams are a crucial component of the ACCA qualifications, providing students with an invaluable opportunity to develop their practical finance skills. Sitting at ACCA Level 2 of the qualification structure, this exam is designed to build on existing knowledge and understanding that was learnt in Applied Knowledge, allowing for further exploration and development of more complex concepts. With an emphasis on real-world application, the Applied Skills exams provide candidates with an important stepping stone towards working in the finance industry.
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Earn up to


Minimum requirements

University entrance level

Average time to complete

5 years

Members worldwide

Over 230,000

Further your financial career with ACCA Applied Skills

If you are looking to further your financial career, ACCA Applied Skills level 2 qualification is the perfect way to develop and test your knowledge and understanding. There are six ACCA Applied Skills modules making up the syllabus, this program offers an exciting challenge that will bring out the best in any aspiring financial professional. The Applied Skills can act as the stepping stone required to understand and implement the principles of global financial reporting and management.

Once you’ve completed all the modules, you can move on to the next level – Strategic Professional.

ACCA Applied Skills Certificate

  • Advanced Diploma in Accounting and Business

ACCA Level 2 entry requirements

Before you can begin studying for the ACCA Applied Skills Level 2 exams, you will need either to have completed the Applied Knowledge exams, gaining the ACCA Diploma in Accounting and Business (RQF Level 4) qualification, or a related qualification. You may check if you're qualified for an exemption on the ACCA website.


The ACCA Level 2 consists of six computer-based exams.

ACCA Applied Skills syllabus

The ACCA Applied Skills syllabus is made up of the following mandatory ACCA Applied Skills modules:

You’ll learn about the general nature of the legal system, along with more intricate aspects of it, particularly as it relates to the fields of business, so that you're aware of how to obtain legal advice when you recognise you need more.

You'll develop skills in the application of management accounting techniques to operating metrics and data for planning, decision making, performance evaluation, and control.

You'll learn the basics and skills obtained through the tax system, separately for individuals, business entities, and companies.

You'll build your knowledge of accounting standards and the theoretical and conceptual frameworks encircling the preparation of financial statements of entities, including groups and exactly how to analyse the financial statements by making use of accounting standards.

You will come to understand the fundamentals of assurance engagements and the methods to which they can be implemented by professionals within an established legal framework.

You'll attain knowledge and abilities that are essential for finance managers, based on investment ruling, financing, and dividend policy decisions.

What does the ACCA course include?

100% syllabus coverage

Gain access to all ACCA levels as part of your subscription, including all ACCA applied skills modules, providing all the learning content you need to pass your exams.

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How much does ACCA cost?

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Frequently asked questions

  • On average it takes between 12 to 18 months to finish the Applied Knowledge and Applied Skills exams.

  • The ACCA Level 2 is the second stage of the ACCA Course, consisting of 6 exams; Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA), Financial Management (FM).

  • You can proceed to our Strategic Professional exams after passing the ACCA Applied Skills exams.

  • The pass rate for December 2022 for ACCA Applied Skills was:

    Corporate and Business Law (LW) - 82%
    Taxation (TX) - 52%
    Financial Reporting (FR) - 51%
    Performance Management (PM) - 43%
    Financial Management (FM) - 51%
    Audit and Assurance (AA) - 40%

    These are the most recent ACCA Applied Skills pass rates statistics available at time of writing. Through studying with StaySharp, you get all the content and materials you need to study for each module to maximise your chance of success when you sit your exams.

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