The ACCA qualification programme combines a series of practical, rigorous examinations with a period of supervised professional work experience. The examinations are tough; they need to be if the qualification is to command respect. Students must also be motivated to make the significant investment of time that is required in order to achieve success.

ACCA qualification is about taking and passing a series (14) of extremely complex and demanding examinations in the area of finance and surrounding subjects (such as law and tax). Having passed those examinations and having gathered enough of practical experience, a candidate may (but does not have to) apply for a membership in the Association.

ACCA exams are held twice per year (June and December) and can be sat all around the world. Some of the exams (at the lowest level) can be also organised as computer based exams (CBE), CBE exams can be sat only at special authorized centres (for example at BEA in Ukraine) during the whole year.