1. Intellectual levels
The syllabus is designed to progressively broaden and deepen the knowledge, skills, and professional values demonstrated by the student on their way through the qualification. The specific capabilities within the detailed syllabuses and study guides are assessed at one of three intellectual or cognitive levels: Level 1: Knowledge and comprehension Level 2: Application and analysis Level 3: Synthesis and evaluation Very broadly, these intellectual levels relate to the three cognitive levels at which the Applied Knowledge, the Applied Skills and the Strategic Professional exams are assessed. Each subject area in the detailed study guide included in this document is given a 1, 2, or 3 superscripts, denoting intellectual level, marked at the end of each relevant learning outcome. This gives an indication of the intellectual depth at which an area could be assessed within the examination. However, while level 1 broadly equates to Applied Knowledge, level 2 equates to Applied Skills, and level 3 to Strategic Professional, some lower-level skills can continue to be assessed as the student progresses through each level. This reflects that at each stage of study there will be a requirement to broaden, as well as deepen capabilities. It is also possible that occasionally some higher-level capabilities may be assessed at lower levels.
2. Learning hours and education recognition
The ACCA qualification does not prescribe or recommend any particular number of learning hours for examinations because study and learning patterns and styles vary greatly between people and organizations. This also recognizes the wide diversity of personal, professional, and educational circumstances in which ACCA students find themselves. As a member of the International Federation of Accountants, ACCA seeks to enhance the education recognition of its qualification on both national and international education frameworks, and with educational authorities and partners globally. In doing so, ACCA aims to ensure that its qualification is recognized and valued by governments, regulatory authorities, and employers across all sectors. To this end, ACCA qualification is currently recognized in the education frameworks in several countries. Please refer to your national education framework regulator for further information. Each syllabus is organized into main subject area headings which are further broken down to provide greater detail on each area.