ACCA - Strategic Professional Options
At the ACCA Strategic Professional Options level you choose two papers/exams from four, allowing you to specialise according to your chosen career path. They are assessed by 3hr 15mins written exams, in March, June, September and December.
The Strategic Professional Options papers/exams (AFM, APM, ATX and AAA) build 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.
To apply relevant knowledge, skills and exercise professional judgment as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation in private and public sectors.
To apply relevant knowledge, skills, and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.
To apply relevant knowledge, skills, and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.
To apply relevant knowledge, skills, and exercise professional judgement in analysing, evaluating, concluding and reporting on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.
ACCA Practising Certificate and Audit Qualification
Students who wish to practise as a registered auditor within the UK and/or Ireland (obtain the ACCA audit qualification / audit practising certificate) must attempt the SBR UK/Irish and the AAA UK/Irish papers. For further information, please visit the ACCA website.
We offer two distinctive packages for the ACCA Strategic Professional (Options) modules:
– HTFT live
– HTFT on-demand
We look to harness the power of the internet, and the multi device world, to create innovative content and delivery models that reflect how people learn and puts learning and mastering first.
With HTFT live, you get live invites to the tuition Masterclass sessions and revision Masterclass sessions (which are all recorded and uploaded onto our Online Learning Community)
With HTFT on-demand, you get immediate access to tuition videos/recordings covering the syllabus content in addition to being provided with the recordings of the revision sessions that take place.

Pass Guarantee
Any student booking a live or an on demand course is eligible for a pass guarantee. A student who meets the pass guarantee conditions, but who is then unsuccessful in the Dec 2024 exam can join the full course into either of the next two exam windows (March 2025 or June 2025). The student can choose which exam window (under advice from HTFT).To maintain your Pass Guarantee with HTFT the following criteria must be complied with:
- Submission of all Checkpoints, the Midpoint mock, and Proficiency 1 and 2
- All Checkpoints, the Midpoint mock, and Proficiency 1 and 2 must be submitted on or before the timetabled date
- Checkpoints Checkpoints 1-5 will be open book and untimed. Checkpoints 6-8 will be open book but timed
- ** All Checkpoints completed to a pass standard (50%)
- ** Midpoint mock: pass mark 50% (open book, not timed)
- ** Proficiency 1: pass mark 40% (open book, timed)
- *** Proficiency 2: pass mark 40% (closed book, timed)
** One redo is expected for all Checkpoints, the Midpoint mock and Proficiency 1 where you haven’t achieved the ‘pass’ standard. This may be a full redo, or a redo of a specific section of the Midpoint mock or Proficiency 1 – depending on your initial score. Your pass guarantee will be maintained if you complete a redo (where required) and achieve a pass. Please note that we will only allow, and mark, one redo for the Checkpoints, the Midpoint mock and Proficiency 1.
*** No redo will be allowed for Proficiency 2! You must achieve a pass mark of 40% on the first attempt at Proficiency 2!
Other requirements to maintain the pass guarantee:
- Attempting the real exam in the agreed window
- Paying in full for the entire course before the exam is sat
