About ACCA



What is ACCA?

The ACCA (Association of Chartered Certified Accountants) is one of the largest and fastest growing international accountancy bodies. It is recognised and respected in 180 countries and currently has over 500 000 members and students.

The ACCA Qualification is designed to provide the accounting knowledge, skills and professional values which will deliver finance professionals who are capable of building successful careers across all sectors, whether they are working in the public or private sectors, practising in accounting firms, or pursuing a career in business.

The ACCA Qualification embeds the global accounting education standards set by the International Federation of Accountants (IFAC). There is a strong focus on professional values, ethics, and governance. These skills are essential as the profession moves towards strengthened codes of conduct, regulation, and legislation - with an increasing focus on professionalism and ethics in accounting. These are examined at the highest level in the ACCA Qualification and are a core element of your practical experience requirements.

The ACCA program is most suitable for those that aspire to become professionals in any sector of business. No previous knowledge of accounting or finance is required to start ACCA studies. All you need is the motivation to make a significant investment in time to achieve success. Whether you are a high school or university graduate, or already working professionally in business, ACCA provides routes into the profession for everyone.

For more information about ACCA, please visit:

ACCA Global site






Why study ACCA?

ACCA members and students know more about business than their colleagues, making them more likely to be promoted and receive higher salaries.

Holding the ACCA qualification illustrates your quality over others in the business or finance profession, making you more likely to be selected for more challenging jobs.

The fully comprehensive ACCA syllabus - you will learn to understand and master all the processes involved in how a business or financial organisation works.

ACCA is not just for accountants. Members have the knowledge and skill to succeed in other areas such as business consulting, taxation, IT, strategic planning, and general management.




The Route to ACCA

In order to qualify as an ACCA member, you need to complete 14 examinations (students holding relevant university degrees may be exempted from 9 exams), relevant practical work experience, and an Ethics Module.

Examinations are held in the first two weeks of June and December every year. Students are permitted to sit a maximum of 4 examinations per session. Paper F1 Accountant in Business, F2 Management Accounting, F3 Financial Accounting and F4 Corporate and Business Law may be sat at any time during the year as Computer Based Examinations (CBE).

Before applying for ACCA Membership, the Professional Ethics Module must be completed. It is an online training system designed to expose students to a range of ethical perspectives. You receive access to the module once you are eligible to sit paper P1 Governance, Risk and Ethics. It is highly recommended that student sit the module before or at the same time as their training for the P1 examination.

A key component of the ACCA Qualification is gaining relevant practical experience. The ACCA Qualification will prepare you for a challenging and often demanding career as a professional accountant and, like all professions, it is not sufficient to solely rely on theoretical knowledge developed through an exam process to help achieve this.

Students are required to complete 3 years of relevant practical experience to achieve 13 performance objectives (9 Essential objectives and 4 out of 11 options).




Contact us

PwC's Academy Latvia
Tel: +371 67094400

Follow us