The Strategic Professional Level, also known as the final level of ACCA is where students transform into future leaders in accounting and finance. This level is about mastering the art of decision making, strategic thinking, and problem solving at the highest level. It challenges students to think beyond numbers, understand the bigger picture, and drive meaningful business success. It covers advanced financial management, corporate reporting, risk management, and business leadership, developing students with the skills to solve complex financial scenarios. More than just technical expertise, this level shapes professionals who can lead with confidence, integrity, and vision. Completing this level opens doors to various roles, enabling students to make an impact in the global financial world.
Strategic Business Leader integrates key business concepts, leadership skills, and professional judgment to develop strategic decision making abilities. It focuses on corporate governance, risk management, strategic planning, and ethical leadership in complex business environments. It enables students to handle dynamic corporate situations and lead organizations effectively. This paper prepares students to analyze real world business challenges, think critically, and make informed decisions as future business leaders.
Strategic Business Reporting enhances student’s understanding of financial reporting principles and their application in professional practice. This subject enables students to provide high quality financial insights crucial for corporate success. It covers IFRS standards, financial statement analysis, and corporate reporting ethics, helping students develop the ability to interpret and communicate financial information effectively. This paper focuses on transparency, accountability, and ethical responsibility in financial reporting.
Advanced Financial Management develops expertise in managing investment, financing, and risk in multinational business environments. It focuses on financial strategy, business valuations, mergers and acquisitions, and risk management techniques. This subject equips students with the knowledge to make strategic financial decisions in complex business situations. Understanding this paper enables professionals to navigate global financial markets and maximize business value.
Advanced Performance Management enhances informative decision making by focusing on business performance evaluation, cost management, and performance measurement techniques. It helps students understand how to design and implement business strategies that improve efficiency, profitability, and long term success. Mastering this subject allows students to drive business growth through data driven performance insights.
Advanced Taxation provides in-depth knowledge of tax planning, compliance, and regulations in different business environments. It covers corporate tax, personal tax, and international taxation, helping students develop skills to advise businesses on tax strategies while ensuring compliance with legal and ethical standards. Expertise in this area enables professionals to minimize tax liabilities while maintaining regulatory integrity.
Advanced Audit and Assurance prepares students for complex auditing and assurance engagements. It focuses on risk assessment, audit planning, internal controls, and regulatory compliance. This paper strengthens student’s ability to evaluate financial information and provide independent, high quality assurance services in a professional setting. Excelling in this subject builds credibility and trust, essential for auditors in high-risk business environments.
Exam Format: Computer based exams (CBE) can be taken either remotely or through ACCA-approved exam centres.
Exam Duration: 3 hours and 15 minutes for each paper.
Passing Criteria: A minimum score of 50% to pass each paper.
Exam Session: The exams take place four times a year- March, June, September, and December.
To start studying the Strategic Professional Level, students must meet one of the following eligibility criteria:
Completion of Applied Skills Level
Exemptions based on qualifications
To check exemptions or verify eligibility, students can use the ACCA Exemptions Calculator.
Route via Other Professional Qualifications
Annual subscription:
Students must pay the yearly subscription fee by January 1 of each year. Students may opt for online payment via the myACCA facility for your convenience.
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Bright Academy stands out among ACCA colleges in Nepal for delivering high quality ACCA education and personalized student support from faculty members who are ACCA world rank holders. We prioritize your success. Our commitment is reflected in our structured learning environment, student-centric approach, and resources designed to help you achieve the highest numbers in your ACCA exams. At Bright Academy, we ensure that our teaching and management approach meet the highest standard. We are committed to employ advanced teaching methods and resources to ensure student success. With a team of our professional faculty members, drawn from various industries, we continuously work towards providing our students the best learning experience and equipping them with all the abilities and skills that will help them succeed in their career as an ACCA .