WHAT IS ACCA AA
About the certification
ACCA Audit and Assurance (AA) is an Applied Skills level paper from the Association of Chartered Certified Accountants (UK). It develops a deep understanding of the external audit process — from planning and risk assessment through to evidence gathering, internal controls evaluation and reporting.
WHY PURSUE ACCA AA
Benefits at a glance
- Internationally recognised qualification from ACCA, UK
- Direct relevance to Big 4 audit and assurance roles
- Strong foundation for the Strategic Professional AAA paper
- High demand in India, Middle East, UK and Singapore
- Aligns with ISA (International Standards on Auditing)
Eligibility
- Completion of ACCA Applied Knowledge level (or exemptions)
- B.Com / BBA / CA Inter / equivalent graduates
- Final-year commerce students can register
- No prior audit experience required
Exam Structure
Section A — Objective Test Questions
Three OT case questions covering audit planning, risk and evidence. 30 marks.
Section B — Constructed Response
Three longer questions on audit framework, internal control and reporting. 70 marks.
Duration & Format
3-hour computer-based exam (CBE). Pass mark 50%. Four exam windows per year.
CAREER OPPORTUNITIES
Where ACCA AA takes you
External Auditor
Internal Auditor
Assurance Associate
Risk & Controls Analyst
Audit Senior
Compliance Officer
Salary Prospects (Skill Level)
Fresher ₹6–10 LPA
Audit Associate (1–3 yrs)₹9–15 LPA
Audit Senior (3–6 yrs)₹15–24 LPA
Assurance Manager₹25–40 LPA
CURRICULUM
Course outline
MODULE 01
Audit Framework & Regulation
- Concept of audit and assurance
- Statutory audits and regulation
- Corporate governance
- Professional ethics & ACCA code
MODULE 02
Planning & Risk Assessment
- Audit planning & materiality
- Understanding the entity
- Risk of material misstatement
- Audit strategy and documentation
MODULE 03
Internal Control
- Evaluation of internal control systems
- Tests of control
- Communication of deficiencies
- IT controls and cyber risk
MODULE 04
Audit Evidence & Reporting
- Substantive procedures
- Audit sampling & analytics
- Subsequent events & going concern
- Modified and unmodified audit reports
FACULTY
Learn from the best
Live sessions, mentorship and exam strategy from a practitioner who has trained 17,000+ students into Big 4 firms and Fortune 500 finance teams.
Aayush Bajaj
Founder · Lead Faculty
10+ years across Big 4 internal audit, GRC and US accounting. Mentored 17,000+ candidates into top firms.