ACCA program consists of three levels that help develop knowledge gradually:

Applied Knowledge Level

This is the foundation level, including fundamental accounting topics:

Business & Technology (BT)
Management Accounting (MA)
Financial Accounting (FA)

Focus: Basic knowledge about accounting, business environment, and financial reporting.

Applied Skills Level

Intermediate professional knowledge includes:

Corporate and Business Law (LW)
Performance Management (PM)
Taxation (TX)
Financial Reporting (FR)
Audit & Assurance (AA)
Financial Management (FM)

Focus: Practical accounting, taxation, auditing, and financial management.

Strategic Professional Level

Advanced professional and leadership level:

Strategic Business Leader (SBL)
Strategic Business Reporting (SBR)
Two optional papers (specialized areas like Audit, Taxation or Finance)

Focus: Strategic decisions, leadership and financial skills

Practical Experience Requirement (PER)

Candidates are required to have 3 years work experience
Work experience can be gained from:

Nepali audit firms
Banking and financial institutions
Corporate companies (either national or multinational)

Work experience should be documented as per ACCA requirements

Summary

ACCA in Nepal is a globally recognized professional degree program that offers lucrative career prospects within Nepal as well as outside Nepal. It is an excellent choice for those students who want to have exposure in the field of accountancy and business management on an international level.