ACCA: Meaning, Course, Eligibility, Exams, Exemptions, Admission 2025, Fees, Scope, Jobs

Learn everything about ACCA - Eligibility, how to apply, exam dates, syllabus, benefits, and job prospects and a detailed comparison with CPA and CA.
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4 min
14 November 2025

ACCA (Association of Chartered Certified Accountants) is an internationally respected qualification in accounting and finance, recognised in more than 180 countries. It develops strong technical skills, strategic decision-making abilities, and ethical professionalism. The program includes examinations across three levels, a mandatory 36-month practical experience requirement, and an Ethics and Professional Skills module. Ideal for students, graduates, and working professionals, ACCA provides global career mobility, flexible learning options, and competitive earning prospects. Graduates can pursue roles such as Accountant, Auditor, Financial Analyst, and Finance Manager across various industries worldwide.

What is ACCA?

ACCA stands for the Association of Chartered Certified Accountants, a global professional accounting body that offers a globally recognised qualification for those pursuing a career in finance and accounting. To achieve the qualification, a candidate must pass a series of exams, complete an Ethics and Professional Skills module, and gain three years of practical work experience. It is an international qualification, recognised in over 180 countries, which combines technical accounting, financial management, and strategic skills. The qualification is internationally recognised, ensuring you can work in over 180 countries. If you are aiming to become a chartered accountant, ACCA provides an effective pathway to achieve that, with a well-structured curriculum designed for those seeking global career growth.

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Why study ACCA?

Pursuing ACCA (Association of Chartered Certified Accountants) offers significant advantages due to its global recognition, wide career scope, and well-rounded skill development. It is a highly respected qualification in accounting and finance that prepares professionals to perform effectively across international markets.

Key reasons to choose ACCA:

  • Global Recognition and Mobility: Accepted in more than 180 countries, enabling strong international career prospects.
  • Wide Range of Career Paths: Covers areas such as auditing, taxation, financial management, and strategy, leading to roles like Auditor, Financial Analyst, Finance Manager, or even CFO.
  • Strong Earning Potential: ACCA professionals are in high demand and often benefit from competitive salaries and growth opportunities.
  • Flexible Learning Structure: Offers adaptable study and exam options suitable for both students and working professionals.
  • Development of Critical Skills: Emphasises ethics, leadership, analytical abilities, and strategic decision-making.
  • Global Professional Network: Connects learners to a worldwide community of accounting and finance experts.
  • Ongoing Professional Development: Ensures members stay updated with evolving industry standards and practices.

Overall, studying ACCA provides a globally relevant, future-ready foundation for a rewarding and successful career in finance.

Who should study ACCA?

ACCA is suitable for:

  • High school students: Those interested in building a career in accounting can start early with ACCA. Its flexible structure helps learners explore opportunities both within and beyond traditional accounting roles.
  • Graduating students: Individuals pursuing degrees such as B.Com, BBA, BMS, or even BA/B.Sc can boost their career prospects with ACCA. It enhances employability, provides faster career progression, and is especially valuable for roles in multinational organisations.
  • Experienced professionals: Working professionals in finance or accounting—including those who have completed qualifications like CA—can opt for ACCA to gain global recognition, broaden their expertise, and access international career opportunities.

ACCA eligibility

For 10+2 students:

  • Age: Minimum of 18 years old.

  • Academics: Higher secondary education with a minimum of 65% aggregate in Mathematics/Accounting and English, and a minimum aggregate of 50% in all other subjects.

For graduates:

  • Commerce stream: Graduates with a B.Com, BBA, or BMS degree are eligible.

  • Non-commerce stream: Graduates with a BA or B.Sc. degree from a recognized university are eligible, provided they complete the ACCA Foundation diploma as a prerequisite.

Alternative entry for those who don't meet the 10+2 criteria:

  • Foundation in Accountancy (FIA): This is a preparatory program for those who do not meet the academic requirements for the ACCA course. Completing the FIA program allows you to then start the ACCA qualification.

Important to note:

  • There is no upper age limit for ACCA.

  • You are also required to complete the Ethics and Professional Skills Module as part of the qualification.

ACCA Admission

ACCA students can enrol after completing class 10. However, they must first complete a Diploma programme before moving on to the main ACCA curriculum, which consists of 13 subjects.

ACCA exams

The ACCA qualification is divided into 3 levels, with exams held multiple times each year. Here is a look at the structure:

The ACCA course involves exams across three levels, ensuring a comprehensive understanding of the accounting profession.

Level

Number of Exams

Recommended Study Time per Exam

Total Study Time

Typical Completion Time

Applied Knowledge

3

50–60 hours

150–180 hours

6–9 months

Applied Skills

6

70–80 hours

420–480 hours

12–18 months

Strategic Professional

4 (2 Essentials + 2 Options)

90–100 hours

360–400 hours

12–18 months

Total

13

210–240 hours

930–1,060 hours

30–45 months (2.5–3.75 years)


Candidates can take these exams in 4 sittings per year (March, June, September, December), giving them flexibility to pace their studies.

ACCA PER Requirements

The ACCA Practical Experience Requirement (PER) is a core component of becoming a fully qualified ACCA member. It ensures candidates gain real-world, hands-on experience that complements their exam learning. To meet the PER, an individual must complete 36 months of relevant practical work experience in roles related to accounting, audit, finance, or business. Experience can be gained before, during, or after completing ACCA exams, offering flexibility for students and working professionals.

Candidates must also achieve nine Performance Objectives, which are divided into five Essentials (including ethics, professionalism, stakeholder management, and governance) and four Technical objectives selected based on the candidate’s role. These objectives are verified and signed off by a qualified workplace mentor or supervisor who can assess the candidate’s competence.

In addition, candidates must regularly record their experience in the ACCA online MyExperience portal. Meeting the PER ensures ACCA members demonstrate strong technical capability, ethical behaviour, and professional judgment.

ACCA exemptions

Students holding certain qualifications can claim exemptions from specific ACCA exams. The exemptions are as follows:

Passing Class 12:
Students who have completed Class 12 are exempt from ACCA’s Foundation Diploma, which is intended for learners without any formal academic background.

Completing BCom or MCom:
Graduates with a BCom or MCom degree receive exemptions from the ACCA Knowledge-level exams—Business & Technology (BT), Management Accounting (MA), and Financial Accounting (FA). They are also exempt from the Corporate and Business Law (CBL) paper at the Skills level.

Clearing Chartered Accountancy (CA):
Candidates who have completed CA receive exemptions for 9 out of 13 ACCA papers. This means both the Knowledge and Skills levels are fully exempt, leaving only the four Strategic Professional exams to be completed.

Clearing CA IPCC:
Students who have passed CA IPCC need to appear for 8 ACCA exams. They receive exemptions for 4 papers, including Business & Technology (BT), Management Accounting (MA), Financial Accounting (FA), Taxation (TX), and Audit & Assurance (AA).

ACCA exam dates

The ACCA exams for 2025 were held during four main sessions in March, June, September, and December, typically running from Monday to Friday of the specified week.

The specific dates for the 2025 exam sessions were:

Session

Exam Dates

March 2025

March 3–7, 2025

June 2025

June 2–6, 2025

September 2025

September 1–5, 2025

December 2025

December 1–5, 2025


For specific exam entry and result release dates, candidates were advised to check their myACCA account on the official ACCA website, as these deadlines have passed for the 2025 sessions.

Note: Applied Knowledge level exams (BT, MA, FA, and some LW variants) were available as on-demand computer-based exams throughout the year, independent of the session dates above.

ACCA syllabus

The ACCA syllabus covers a broad range of subjects across accounting, finance, auditing, taxation, and business management. Each paper is designed to build strong technical and professional skills.

ACCA Level

Exam

Subject

Description

Applied Knowledge

Business and Technology (BT)

Business and Technology

Introduces the business environment, organisational functions, technology, and management concepts.

 

Management Accounting (MA)

Management Accounting

Covers key management accounting principles, including costing, budgeting, and financial analysis.

 

Financial Accounting (FA)

Financial Accounting

Provides the foundation of accounting, double-entry principles, and preparation of financial statements.

Applied Skills

Corporate and Business Law (LW)

Corporate and Business Law

Explains core concepts of business, contract, and corporate law.

 

Performance Management (PM)

Performance Management

Focuses on performance evaluation techniques and decision-making tools.

 

Taxation (TX)

Taxation

Covers tax frameworks and the computation of tax liabilities.

 

Financial Reporting (FR)

Financial Reporting

Teaches preparation and interpretation of financial reports using global accounting standards.

 

Audit and Assurance (AA)

Audit and Assurance

Introduces auditing fundamentals and the role of assurance in financial reporting.

 

Financial Management (FM)

Financial Management

Covers essential finance topics, including investment decisions, risk, and sources of finance.

Strategic Professional

Essentials

Strategic Business Leader (SBL)

An integrated case-study exam assessing leadership, governance, risk, and strategic decision-making.

 

 

Strategic Business Reporting (SBR)

Advanced financial reporting with emphasis on analysis and stakeholder communication.

 

Options (Choose 2 of 4)

Advanced Financial Management (AFM)

Advanced financial strategies, investment appraisal, and risk management.

 

 

Advanced Performance Management (APM)

Strategic performance measurement and management techniques.

 

 

Advanced Taxation (ATX)

Complex tax matters, including planning and international taxation.

 

 

Advanced Audit and Assurance (AAA)

Detailed audit processes, professional ethics, and advanced assurance practices.

 

ACCA course fees

The cost of the ACCA programme includes registration, annual subscriptions, and exam fees. Here is a breakdown of the typical costs involved in pursuing the ACCA qualification:

ACCA Fee Structure (1 GBP = 90 INR)

Particulars

Fees (INR)

Initial Registration

2,700

Annual Subscription

10,440

Knowledge Level

22,680

Skill Level

69,660

Professional Level

64,170

Total

1,69,650


ACCA Scope

The future scope of ACCA is expanding rapidly due to increasing globalization. As companies deliver products and services across borders, the demand for finance professionals with international expertise continues to rise. Key areas highlighting ACCA’s scope include:

ACCA is recognised in over 180 countries, making it one of the most globally valued accounting qualifications. Many ACCA professionals from India build successful careers abroad in regions such as the UK, Australia, Singapore, and Germany.

Multinational companies operating in India have a strong need for ACCA-qualified talent, as they prefer professionals who understand international accounting standards and can work with frameworks like US GAAP and IFRS.

The career prospects for ACCA members are comparable to those of Chartered Accountants, with opportunities available in more than 180 countries.

ACCA is also increasingly recognised by governments, universities, and organisations worldwide. The body has 7,500+ approved employers and over 80 partnerships with global accountancy institutions, further enhancing career opportunities.

ACCA Jobs

ACCA-certified professionals can take up several key roles across diverse industries. Popular career options include:

  • Core accounting and audit roles: Accountant, Financial Accountant, Management Accountant, Cost Accountant, Forensic Accountant, Fund Accountant, Internal Auditor, External Auditor

  • Finance and analysis roles: Financial Analyst, Business Analyst, Treasury Analyst, Budget Analyst, FP&A Specialist, Finance Manager, Finance Business Partner

  • Senior and leadership roles: Financial Controller, Finance Director, CFO, Audit Manager

  • Specialised and support roles: Tax Consultant, Compliance Officer, Risk Manager, Accounts Payable/Receivable Executive

Benefits of choosing the ACCA course

  • Global recognition: ACCA is accepted in over 180 countries, opening doors to international career opportunities.

  • Career flexibility: Professionals can work across various sectors like finance, consulting, auditing, and taxation.

  • Enhanced employability: Employers worldwide value ACCA-certified professionals for their strong financial expertise.

  • Comprehensive curriculum: The syllabus covers accounting, finance, law, and management, giving all-round knowledge.

  • Networking opportunities: Students and members get access to a global professional community.

  • Flexibility in study option: ACCA allows part-time, online, or self-paced study to suit individual needs.

  • Practical experience: The course integrates work experience to build real-world skills.

  • High salary potential: Qualified ACCA professionals enjoy competitive pay packages globally.

How difficult is the ACCA Exam?

ACCA is not considered a very difficult exam and is generally easier to clear compared to other professional finance and accountancy courses such as CA or CFA. However, it is more demanding than the school or undergraduate-level exams that most students are used to.

ACCA vs CPA

ACCA and CPA are both widely recognised certifications in the finance world. Let us compare the two:

Aspect

ACCA

CPA

Recognition

Global

Primarily in the USA

Exams frequency

Quarterly

Year-round

Duration

2-3 years

1-2 years

 

ACCA offers broader global recognition, while CPA is more focused on the US market.

ACCA vs CA

Both ACCA and CA are prestigious qualifications, but they differ in terms of scope and duration:

Aspect

ACCA

CA

Scope

Global

Primarily India

Exams

13 papers

3 levels

Duration

2-3 years

4-5 years

 

While CA is specific to India, ACCA opens up international career paths.

Frequently asked questions

Is ACCA as good as CA?
ACCA and CA are both prestigious qualifications, but they differ in scope and regional recognition. While CA is focused primarily on India, ACCA offers global recognition, making it ideal for those seeking international career opportunities. ACCA is also more flexible, allowing students to work while studying, whereas CA requires more years of full-time study. Both qualifications are highly respected, but choosing between the two depends on whether you aim for a career within India or globally. If you are inclined toward international exposure, ACCA would be a better choice.

How much does ACCA cost in India?
The cost of pursuing ACCA in India varies based on registration, subscriptions, and exam fees. The typical expenses include a registration fee of Rs. 7000–10,000, annual subscription fees ranging from Rs. 10,000 to Rs. 12,000, and exam fees ranging from Rs. 8000 to Rs. 15,000 per paper. The total cost will depend on the number of exams you take and your study level. Additionally, study materials and preparatory courses may incur extra costs. While it is an investment in your career, financial assistance options like the Bajaj Finserv Chartered Accountant Loan can help.

Is ACCA harder than MBBS?
Comparing ACCA to MBBS (Bachelor of Medicine, Bachelor of Surgery) is difficult as both have distinct focus areas. ACCA is a professional qualification focused on accounting, financial management, and business law, while MBBS is a medical degree requiring extensive clinical knowledge. ACCA typically involves exams across multiple levels and can take 2-3 years to complete, whereas MBBS takes longer, with significant practical training involved. Both qualifications are challenging in their own right, but ACCA is not considered as academically demanding as MBBS, which has a greater emphasis on science and medical knowledge.

Is ACCA better than MBA?
Whether ACCA is better than an MBA depends on your career goals. ACCA is specifically designed for those pursuing a career in accounting, finance, or auditing, providing in-depth technical knowledge. It is a professional qualification that opens doors to global career opportunities in finance. On the other hand, an MBA offers broader business management skills and is suitable for individuals seeking leadership roles across various industries. If you are focused on a career in accounting or finance, ACCA may be more beneficial, whereas an MBA is more suitable for general management roles.

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1. Bajaj Finance Limited (“BFL”) is a Non-Banking Finance Company (NBFC) and Prepaid Payment Instrument Issuer offering financial services viz., loans, deposits, Bajaj Pay Wallet, Bajaj Pay UPI, bill payments and third-party wealth management products. The details mentioned in the respective product/ service document shall prevail in case of any inconsistency with respect to the information referring to BFL products and services on this page.

2. All other information, such as, the images, facts, statistics etc. (“information”) that are in addition to the details mentioned in the BFL’s product/ service document and which are being displayed on this page only depicts the summary of the information sourced from the public domain. The said information is neither owned by BFL nor it is to the exclusive knowledge of BFL. There may be inadvertent inaccuracies or typographical errors or delays in updating the said information. Hence, users are advised to independently exercise diligence by verifying complete information, including by consulting experts, if any. Users shall be the sole owner of the decision taken, if any, about suitability of the same.
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