ACCA strategic professional LEVEL

advanced audit & assurance (aaa)


The aim of ACCA Advanced Audit and Assurance (INT)  is to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

The AAA subject is one of  four options and are the final exam hurdle before you can become an ACCA member – choosing the ones you are most comfortable with will, hopefully, improve your chances of success. Within the Strategic Professional Level of ACCA there are four options. Advanced Financial Management (AFM) Advanced Performance Management (APM) Advanced Taxation (ATX) & Advanced Audit and Assurance (AAA) You have to select, study and pass only two of these four exams

You may qualify for exemptions which let you start your studies at a level that is consistent with the knowledge and skills gained from prior learning. They provide you with the quickest route to ACCA membership.

Click below to establish any exemptions you may be awarded along with further information and important dates.


Entry requirements Exam exemptions      important dates      acca fees                 booking exams         exams Timetables     more faqs               


ARE YOU READY FOR AAA? 

An important factor in AAA exam success is the underpinning knowledge from Audit and Assurance. So, whether you are new to ACCA, haven’t studied for a while, or just want to check how well you know the core materials, we have created 5 self-check quizzes to assess your underlying knowlegde and get personalised advice on your next steps and how to study for AAA efficiently.

 Access the AAA self-check quizzes now


practical experience record (PER)

Don't Forget! As part of your journey to become an ACCA member, you must demonstrate relevant skills and experience within a real work environment. This is what ACCA's Practical Experience Requirement (PER) is all about. 

To complete ACCA and gain membership you will need to achieve 36 months of supervised experience. This should be in a relevant accounting or finance role. 

DOWNLOAD THE PER GUIDe FIND OUT MORE ABOUT PER here


contact acca


Contact ACCA by phone, email or web-chat and a dedicated member of the Connect team will be on hand to answer your queries at any time of the year. 

ACCA Connect, 110 Queen Street, Glasgow G1 3BX, United Kingdom T: +44 (0)141 582 2000 E: [email protected]





AAA SYLLABUS 

The AAA syllabus is essentially divided into seven areas. The syllabus starts with the legal and regulatory environment including money laundering, and professional and ethical considerations, including the Code of Ethics and professional liability. This then leads into procedures in practice management, including quality control and the acceptance and retention of professional engagements. The syllabus then covers the audit of financial statements, including planning and evidence gathering. It then covers the completion, evidence evaluation and review and reporting on an audit of historical financial information.


syllabus areas

A) Regulatory Environment B) Professional and Ethical Considerations C) Quality Control and Practice Management D) Planning and conducting an audit of historical financial information E) Completion, review and reporting F) Other assignments G) Current Issues and Developments



READY TO MAKE A START with rca?

Step right in and start your ACCA & RCA journey. RCA run all courses twice yearly to help keep you moving through the ACCA qualification with classes running during the winter and summer terms for AAA.

"IT'S YOUR TIME TO SHINE"

INCLUDED IN YOUR Aaa COURSE



Join face to face classes in the prestigious Riddel Hall or login via the live stream, the choice is yours

30-35 hours of classroom lectures

Exam question practice throughout

Online account to recap and reinforce classroom learning (or missed a class! catch up right here)

All course materials included (RCA Course Notes & Kaplan Study Text & Exam Kit)

Tutor support 24/7 via Email, What'sApp or Phone

Regular email updates with assignments and tasks before each class

Flexible payments available 

Pass guarantee.....guaranteed:)




Aaa Sample lecture


ACCA PROGRESSION CHART