Does ACCA Exam hard !

The Fundamentals level is divided into two modules Knowledge and Skills. The Knowledge module introduces you to the main areas of financial and management accounting. You will study the other technical accountancy areas after you study this. There are six subjects in the Skills module which cover the main technical areas that accountants are expected to know.

The ACCA exams are divided into two levels; Fundamentals and Professional.


F1: Business and Technology

F2: Management Accounting

F3: Financial Accounting


F4: Corporate and Business Law

F5: Performance Management

F6: Taxation

F7: Financial Reporting

F8: Audit and Assurance

F9: Financial Management

The Professional level is divided into two modules; Essentials and Options. Both of the modules at the Professional level have been set at the same ability level as a Master’s degree.

This level builds on the technical knowledge you will already have. It will also explore more advanced professional skills, techniques, and values. These are required at a senior level by accountants working in an advisory or consultancy role. All students have to pass the two papers in the Essentials module. The Options module contains four papers, but you only need to complete two.

Professional (four papers in total)


(P1+P3) Strategic Business Leader

(P2) Strategic Business Reporting

Options (two to be completed)

P4: Advanced Financial Management

P5: Advanced Performance Management

P6: Advanced Taxation

P7: Advanced Audit and Assurance

In group-wise comparison, professional papers are considered to be the more difficult ones than the fundamental papers.

Is F6 Acca difficult?

It would be acceptable if one says F6 (Taxation) is lengthy rather than difficult. But saying it has a greater difficulty level when compared to other fundamental level exams of ACCA would not be correct, some students would find it easy because it is more of a practice-based exam rather than logical reasoning and more straightforward rather than hectic.

Whereas some prefer logical discussion and analysis in order to justify their point which is unlikely in F6, such students might find this sort of exam a little bit boring.

The best approach towards F6 would be to get as much practice as you can. You have a detailed question solution at the back of the kit which would cater to your explanatory needs regarding concepts. Take things simple as you can, practice is key, and don’t dig too deep into things. You’ll get through 🙂

Let us see the ACCA pass rates before discussing anything else:

Applied knowledge and applied skills exam pass rates in 2021:

Sub: F1 F2 F3 F4 F5 F6 F7 F8 F9


88 68 74 86 41 50 51 39 53


N/A N/A N/A N/A 44 46 47 43 46

Looking at this year’s pass percentage, among all the fundamental papers we can see that students are facing the problem in the F8 paper. So regarding others, F8 can be considered to be the difficult one.

Professional skills exam pass rates in:

Sub: P1+P3 P2 P4 P5 P6 P7
June  2021 46 44 39 32 41 32
March 2021 50 52 39 36 44 32

Looking at this year’s pass percentage, we can assume that P7 and P5 are considered difficult by students.

It is found people saying that F7 is difficult. Is F7 difficult?

Many students don’t find the topic very interesting. If you’re not interested in it, you’ll find ACCA F7 much more difficult. … Students often run out of learning time because it’s so broad. The ACCA F7 exam can get quite detailed – the examiners expect you to really understand the rules.

In what order should I take ACCA exams?

If you haven’t got any exemptions and want to take up an easy paper start with F1 or Accountant in Business. Then go for either F3 or F2 which are the fundamentals for higher papers. Can be taken in any order.

If you are a BCom grad then you get 4 exemptions and you start at F5. But F5 or Performance Management is a tough paper so take up F6 taxation or F7 Financial reporting.

By taking an easier paper first you get a confidence boost when you clear paper on the first attempt. Also, take up only 1 paper initially, get a feel of the paper pattern and amount of time you require to prepare, and then plan for 2 papers in the following quarters.

Note: You can sit in any order according to your preference.

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