INTRODUCTION:
To succeed in a competent, well-structured, and modern qualification like ACCA, one should stay updated with any changes made in the curriculum and ACCA exam guide. The curriculum and structure of ACCA courses keep evolving according to the requirements of the international financial sector and employers’ demands. As the qualification highly emphasizes modern learning and technical advancements, hence, it becomes extremely crucial for aspirants to stay current.
In today’s guide we are going to discuss all the essential updates made in curriculum and exam guide of ACCA in Nepal.
ACCA SYLLABUS GUIDE 2025:
The initial step to thriving in your ACCA journey as a Nepali student is to have insights into the updated ACCA syllabus for 2025. The ACCA courses in this curriculum are categorized into three levels: Applied knowledge, Applied skills, and the Strategic Professional. These ACCA courses cover a wide variety of complex accounting and finance topics, mentioned below:
APPLIED KNOWLEDGE LEVEL:
Also known as the fundamental level consists of three ACCA courses that cover areas providing understanding regarding basic accounting topics and their principles. These courses include financial accounting (FA), Management Accounting (MA), and Business and Technology (BT).
APPLIED SKILLS LEVEL:
An intermediate level of ACCA qualification providing a deeper understanding of challenging accounting and finance areas like Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA), Financial Management (FM), Corporate and Business Law (LW), and Performance Management (PM).
STRATEGIC PERFORMANCE LEVEL:
The most challenging and advanced level of the ACCA qualification is the strategic professional level which consists of 2 mandatory exams and 2 optional exams. Optional modules include Advanced Audit and Assurance (AAA), Advanced Taxation (ATX), Advanced Performance Management (APM), and Advanced Financial Management (AFM); whereas essential modules include Strategic Business Reporting (SBR), and Strategic Business Leadership (SBL).
ACCA SYLLABUS GUIDE: UPDATE FOR 2025
The update in the ACCA syllabus for 2025 is evidence of how this qualification encourages the incorporation of technical advancements in the modern financial sector. Below are some of the major updates in the syllabus of ACCA in Nepal.
- In the Taxation module, aspirants are encouraged to comply with the latest updates made in global tax laws, such as compliance with OECD’s guidelines for digital taxation and the Profit Shifting Project (BEPS), etc.
- In the audit and assurance module of ACCA, more content is to be added covering areas like data analytics and its efficient use in the audit process in depth.
- As the popularity of sustainable business practices increases, so does the need for finance professionals to follow green accounting practices; therefore, current updates in strategic business reporting emphasize equipping aspirants with sustainable reporting techniques.
- The syllabus for advanced financial management has been revised to focus especially on ESG factors and issues.
- The syllabus revised to focus on the latest auditing standards to enhance effective communication amongst audit groups and component auditors.
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ACCA EXAM GUIDE:
The ACCA exam guide is an important and effective source to help you get through the challenging exams of this qualification, which not only examines your wealth of knowledge but also other skills (technical, analytical, ethical, and professional). Modules of the Applied Knowledge level are 100% MCQ-based, whereas modules of the Applied Skills level are a mix of 60% MCQs and 40% detailed/scenario-based questions. On the other hand, the Strategic Professional level is 100% scenario-based and consists of case studies.
CONCLUSION:
The ACCA syllabus guide is essential for students to stay updated with any changes made in the academic curriculum of this ever-evolving qualification. Students are advised to stay updated with changes in the syllabus, structure, and exam format through the syllabus guide and ACCA exam guide to avoid any misconceptions resulting in a lack of productivity or performance.
FREQUENTLY ASKED QUESTIONS:
Q1: What is the passing mark for ACCA in Nepal? How many attempts are allowed per exam?
Answer: Students need to score at least 50% marks per ACCA exam, and the allowed number of attempts per exam is not determined. However, aspirants are supposed to complete all ACCA exams within 10 years.
Q2: Is CA better than ACCA in Nepal?
Answer: Both CA and ACCA in Nepal have their academic importance and benefits, offering distinctive pathways. CA is an ideal qualification for aspirants who aim to sign audit reports and are looking for local opportunities only. Whereas, the ACCA qualification offers diverse career pathways and is ideal for aspirants who are passionate about expanding their career in the global financial sector.
