What Is ACCA Course?

The Association of Chartered Certified Accountants (ACCA) Institute, based in the UK, ( United Kingdom) formed in 1904 is the global professional accounting body offering the “Chartered Certified Accountant” qualification. ACCA is fast growing international accountancy organization with 2,00,000 members and 4,86,000 students in 180 countries. It is Kind of a CA of India.

Students pursuing ACCA can:

  • earn a Diploma/Advance Diploma in Accounting and Business and go on to earn an ACCA Member status
  • earn a BSc. (Hons) degree in Applied Accounting awarded by Oxford Brookes University
  • get an MSc in Professional Accountancy awarded by the University of London

Who should Pursue that course?

A student who wants to make their career in the account, Finance, Taxation. Generally Bcom. 12th Commerce, CA. CA(IPCC) should do their course, The Passing percentage of the ACCA exams is 40 to 50%. which is too high as compared to the Indian CA. or if you are looking for an alternative course that is not CA, then definitely you should consider ACCA,

It’s true that the ACCA qualification is costly as compared to Indian CA, But it’s worth it as well.


  • Globally Recognized over 78 markets and has more than 80 international accountancy body partnerships.
  • Communicates Credibilitysince your proficiency is tested over 14 rigorous exams and is a great way to give an edge to your resume.
  • Well, Designed Curriculumthat is continuously updated to develop industry-relevant knowledge, skills, and professional values.
  • Long Term Careersince ACCA trains you to perform strategic roles at senior management levels.
  • Total Cost, at 2 to 3 Lacs, works out cheaper than available options.

Job Opportunities

In India

Most of the ACCA qualified professionals in India are employed with the Big 4s or MNCs. Employers in India have now become aware of ACCA qualifications and are hiring them eagerly. Main employers in India for ACCA are Price Waterhouse Coopers, Ernst and Young, Deloitte, KPMG, TATA Communications, Embassy Group, Grant Thornton, etc. CA and ACCA members are increasingly being offered similar job profiles, designation, and salary packages.

In India, the average salary offered to ACCA fresher is between INR3,50,000 to INR 4,00,000.

Course Structure

To qualify as an ACCA member, a candidate will be required to do the following:

  • Attempt and clear 13 exams (ACCA does provide exemptions in some exams depending upon the candidate’s previous qualification)
  • Record 36 months’ experience in a relevant role. The candidate can acquire experience before /during/ after completion of the qualification.
  • Complete the Ethics and Professional Skills module.

The 13 courses and exams of ACCA are divided into three levels:  Knowledge, Skills & Professional.

  1. Knowledge Level
  2. Skills Level
  3. Professional Level

Ethics & Professional Skills

Professional Experience

1.Applied Knowledge Level:

  • Business and Technology (BT)
  • Management Accounting (MA)
  • Financial Accounting (FA)

2.Applied Skills Level

  • Corporate and Business Law(LW)
  • Performance Management
  • Taxation (TX)
  • Financial Reporting (FR)
  • Audit and Assurance (AA)
  • Financial Management (FM)

3.Strategic professional Level


  • Strategic Business Leader(SBL)
  • Strategic Business Reporting(SBR)

Options: (Any 2)

  • Advanced Financial Management (AFM)
  • Advanced Performance Management (APM)
  • Advanced Taxation (ATX)
  • Advanced Audit and Assurance (AAA)

Ethics and Professional Skills Module

Students are required to complete 20 hrs of Ethics and Professional Skills Module which develops in students the complete range of skills that are demanded by the employers.

Practical Experience Requirement

To qualify as an ACCA member, the candidate must complete a minimum 36 months’ relevant work experience and achieve 9 performance objectives.

The candidate’s time in a relevant role and performance objectives need to be signed off by a practical experience supervisor.

Students are awarded the ACCA Diploma in Accounting and Business (RQF Level 4) when they have successfully completed the Accountant in Business (AB), Management Accounting (MA) and Financial Accounting (FA) exams (at least one of which must have been sat and passed), plus completion of Foundations in Professionalism.

Eligibility, Duration, And Exemptions

Depending on the Student qualification ACCA provide the exemption on the examinations as well, so if you have below degree, you will get some exemptions depending on your educational qualifications.

  • For 12th- all Exams
  • for Bcom-Passout- 9 Exams Overall, 5 from skills level, 4 from Professional Level
  • For CA Passout- 4 exam Overall,

For CA-IPCC, and CIMA, there is different Kindly note that these are tentative details, to know more regarding Eligibility and Exemptions based on your current qualification, please visit

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  • * Minimum Entry Requirements: The minimum entry requirements for ACCA Qualification, beginning at the Knowledge level, is as below:
  • # Please note even a CA Final Pursuing candidate can be eligible to get more exemptions if he/she scored 40+ marks in the relevant subject in the CA Final Examination.

Similarly, a candidate who has not qualified CA IPCC Exams but scored more than 40 marks in the relevant subject of the CA IPCC Exam previous attempt is eligible to avail more exemptions.

Exam Details

ACCA Exam Pattern

ACCA Applied Knowledge Exams

Section A contains objective test questions (OTs)

Section B contains multi-task questions (MTQs)

  • Duration: 2 Hrs
  • Total Marks: 100 marks
  • Passing Marks: 50%

ACCA Applied Skills Exams

A variety of OT Questions, multi-task questions, and constructed Response Questions using spreadsheets and processing tools.

  • Duration (CBE): 3 hrs.
  • Passing Marks: 50%
  • Total marks: 100

The 3-hour exam will assess all parts of the syllabus and will test knowledge and some comprehensive or application of this knowledge.

When are the ACCA exams held?

ACCA has a flexible study approach.

ACCA has two types of computer-based exams.

  • On-demand CBEs: BT, MA, FA, and LW: These exams can be taken at any time of the year.
  • Session CBEs: PM-FM: These exams are held in four exam sessions: March, June, September, and December.
  • Strategic professional paper Based exams: Essentials and 2 options: These exams are held in four exam sessions: March, June, September, and December.
  • Strategic Professional CBE: Introducing from March 2021.


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