“HOW CAN YOU NAVIGATE THE ACCA EXAM STRUCTURE IN SRI LANKA?”
ACCA exams in Sri Lanka follow a structured pattern that candidates must understand to excel in these competitive exams. A good academic guide or tutor will always recommend that students first familiarize themselves with the exam pattern or structure so that they know what to expect in exams and how to answer the questions effectively. Once you have a good understanding of the exam structure, you will be able to plan your academic journey and construct an effective answer to maximize the chances of good grades.
Often it is said that hard work can lead you to good academic performance in a competitive qualification like ACCA, but the fact is that, with hard work, one must study smart. If you are working very hard for your ACCA exams in Sri Lanka but don’t know the basic exam pattern, you won’t be able to give your best shot in the exam, as you will lack planning and strong answer construction.
ACCA EXAM LEVELS (2026)
To understand the exam structure, students must first know about the exam levels of ACCA in Sri Lanka and what each level focuses on; the qualification is divided into three academic levels known as Applied Knowledge, Applied Skills, and the Strategic Professional level. Applied knowledge is the basic level that consists of three papers; the purpose of this level is to develop a basic understanding of accounting/ finance principles and concepts. Next comes the intermediary level known as Applied skills, which consists of six ACCA exams in Sri Lanka, mainly focusing on integrating technical skills with knowledge to generate effective outcomes. The final level of ACCA is known as the Strategic Professional level, which consists of four exams (2 optionals & 2 mandatory); this academic stage is more focused on developing advanced leadership competencies and prepares you for the real financial world.
ACCA PAPERS BY LEVEL
This advanced accounting qualification is known for its strong curriculum; it is a mix of diverse accounting and finance areas. The qualification of ACCA consists of thirteen papers divided into three exam levels; in the table below, you can explore ACCA papers by their academic levels.
| APPLIED KNOWLEDGE |
APPLIED SKILLS |
STRATEGIC PROFESSIONAL |
|
Business Technology |
Corporate & Business Law |
Strategic Business Reporting |
|
Management Accounting |
Financial Reporting |
Strategic Business Leadership |
|
Financial Accounting |
Financial Management |
OPTIONALS |
|
Performance Management |
Advanced Financial Management |
|
|
Taxation |
Advanced Performance Management | |
|
Audit & Assurance |
Advanced Taxation |
|
|
Advanced Audit & Assurance |
ACCA EXAM STRUCTURE AND DURATION
All of the ACCA exams in Sri Lanka have slightly different exam structures depending on their respective academic levels; every paper focuses on a distinctive topic and demands students to have a well-tailored approach.
1: APPLIED KNOWLEDGE
Students used to take ACCA online exams in Sri Lanka previously; however, this practice has been discontinued for applied knowledge papers. These exams are computer-based, often known as CBE. The format of these papers is objective/MCQ-based, and the time duration is 2 hours.
2: APPLIED SKILLS
These modules are a mix of objective and subjective questions (long scenario-based questions); usually taken at ACCA-recognized exam centers, and the time duration for these exams is 3 hours.
3: STRATEGIC PROFESSIONAL
The papers consist of scenario-based, detailed questions or case studies; they examine students’ skills through real-world scenarios. The duration to complete these comprehensive papers is 3 hours and 15 minutes.
CONCLUSION
The structure for each exam level is discussed; all students need to do is understand the format and the area of focus in each paper and plan their attempt accordingly. If you analyze the exam structure smartly, you will know where to focus and how to attempt each exam; only then can you give an extraordinary performance. Indeed, having an understanding of the exam pattern has a huge impact on an individual’s academic results. Students are advised to choose this smart approach and escalate their journey; along with this, aspirants who really want to excel in their ACCA exams must go through examiner’s reports thoroughly.
FREQUENTLY ASKED QUESTIONS (FAQs)
Q1: Can I register online for ACCA exams? How?
Ans: Yes, you can register for ACCA exams online through the portal of ACCA Global; ensure you are meeting the exam registration deadline, and you are good to go. The process included selecting the module, preferred exam centre, and exam fee payment (online transfers).
Q2: Why were the ACCA online exams in Sri Lanka discontinued?
Ans: Along with many other countries, the practice of ACCA online exams in Sri Lanka has also ended, as now there are CBE exam centers available in the country.
Q3: When can I expect the results of my ACCA exams?
Ans: Usually, the announcement of the results of ACCA exams depends on whether the papers were CBEs or session exams; the results for CBEs are announced immediately, but it takes around six weeks to announce the results of session exams.
