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The Association of Chartered Certified Accountants (ACCA) awards the Chartered Certified Accountants qualification, which is counted amongst the most prominent and internationally renowned credentials in the field of finance and accounting. The ACCA exams are conducted on a global level for those planning to gain this credential.
After qualifying for these exams, you can get an ACCA membership and explore a varied range of opportunities in Finance and Accountancy, especially for senior roles. Further, this accreditation also enables you to opt for the profile of a registered auditor. Through this blog, we aim to bring you a detailed guide on ACCA exams, including their eligibility, syllabus, as well as other essentials.
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What is ACCA?
ACCA is an internationally recognised accountancy accreditation and equips candidates with the knowledge and competencies to explore strategic roles at the senior management level. ACCA exams comprises 13 papers in total across into three levels, Applied Knowledge, Applied Skills, and Strategic Professional. While the Applied Knowledge exams are conducted on demand, the other two exams can be taken only four times in a year, i.e., in March, June, September, and December, which are the starting months of this course’s session as well.
The minimum duration to complete the ACCA course is two years, while the maximum spans 10 years. To help you understand the structure of the exam, we have listed its two levels and corresponding papers in the following table:
| Full Form | Association of Chartered Certified Accountants |
| Levels | 3 Levels: 1. Applied Knowledge (3 papers) 2. Applied Skills (6 papers) 3. Strategic Professional (4 papers: 2 Essentials + 2 Options) |
| Total Papers | 13 papers |
| Minimum Duration | ~1.5–2 years for exams (fastest possible) |
| Maximum Duration | 10 years to pass all exams |
| Admission Process | Direct enrollment (no entrance exam / no interview) |
| Eligibility (Direct Entry) | 10+2 with 65% in English & Maths/Accounts + 50% in 3 other subjects |
| Eligibility (Alternate Entry) | FIA (Foundation in Accountancy) route if you don’t meet the above criteria |
| Age Requirement | Minimum 16 years (for registration) |
| Exam Frequency | Applied Knowledge: On-demand anytime; Skills & Professional: 4 sessions/year |
| Exam Level | Global qualification |
Also Read: Top 10 Toughest Exams in India: 2025-26
Benefits of Pursuing ACCA Exams
Pursuing ACCA exams opens doors to versatile career paths by blending technical expertise with practical skills. This section highlights how ACCA enhances professional growth and marketability. ACCA stands out for its international focus, affordability, and broad curriculum that includes management alongside accounting.
Unlike India-centric qualifications like CA or CS, ACCA aligns with global standards, enabling work in 180 countries. Professionals often see higher earning potential abroad, with the US offering some of the top salaries for ACCA holders.
- Global Recognition: Valid in 180+ countries, unlike CA’s national focus.
- Affordability and Flexibility: Lower costs than similar qualifications; modular structure allows phased completion.
- Skill Development: Covers international accounting, auditing, and management for diverse roles.
- High Demand: Opportunities in Big 4 firms, multinationals, and sectors like banking and consulting.
Eligibility Criteria and Exemptions for ACCA Exams
ACCA eligibility depends on academic background, with direct entry for graduates in commerce, finance, or accounting, while 12th-pass students can start via the Foundations route. Exemptions are available for prior relevant qualifications, reducing the number of papers required and accelerating the path to membership.
Here are the eligibility requirements you must know before applying for the ACCA exam:
- The candidate must have completed their senior secondary education (10+2) with five subjects, including Mathematics and English. Further, they should have 65% marks in a minimum of two subjects and more than 50% marks in the rest of the three subjects.
- Those who have graduated with any commerce degree, such as BBA, B.Com, BMS, etc. However, BA or BSc graduates are also eligible, given that they have a foundational knowledge of Accountancy.
- Those who are preparing for CPT or CA IPCC exams can also apply for ACCA exams
- If you have completed the CA course and want to gain global accreditation, you are also eligible.
The exemptions for the aforementioned categories are as follows:
| Qualification | Exemptions You May Get | Notes |
| Class 12 (10+2) | 0 exemptions | Must start from Applied Knowledge level. |
| B.Com (most Indian universities) | Up to 4–6 papers | Typically exemptions in Business & Technology, Management Accounting, Financial Accounting, and possibly Tax/Reporting depending on university. |
| BBA / BBM | Up to 3–5 papers | Varies by curriculum; business-heavy programs get slightly more exemptions. |
| BMS / BAF / BFM (specialised commerce degrees) | 4–6 papers | Finance/accounting-heavy degrees may receive more. |
| M.Com | Up to 6–7 papers | Some universities offer strong accounting curricula that match Applied Skills modules. |
| MBA (Finance) | 3–6 papers | No blanket rule; depends entirely on university accreditation. |
| CA (India – ICAI) | Up to 9 papers | Fully qualified CAs can receive exemptions from Applied Knowledge + Applied Skills (up to F1–F9). NOT for Strategic Professional. |
| CMA (India) | Up to 6–8 papers | Typically covers several Applied Skills subjects. |
| US CPA | Up to 9 papers | Depending on state board and overlap with ACCA’s Applied Skills modules. |
| Foundation in Accountancy (ACCA) | Up to 3–7 papers | Depends on the level completed: Diploma / Advanced Diploma. |
Note: Exemptions vary by university, degree structure, grades, and ACCA recognition status. Please use ACCA’s official Exemption Calculator for exact exemption eligibility.
Syllabus of ACCA Exams
The ACCA syllabus for 2025 emphasizes practical, real-world application with updates for sustainability and new IFRS standards. This section breaks down the topics across levels to help you plan your studies.
The syllabus includes 13 papers across three levels, focusing on accounting, management, law, and ethics. Key 2025 updates include additions for IFRS 18 (financial statements) in FR and SBR, sustainability disclosures, and criminal activity discussions in LW.
Applied Knowledge Level
This foundational level introduces core business and accounting concepts.
- Business and Technology (BT): Business organization, governance, and ethics.
- Management Accounting (MA): Cost accounting, budgeting, and decision-making.
- Financial Accounting (FA): Financial statements, double-entry systems, and trial balances.
Applied Skills Level
This level builds technical skills in key accounting areas.
- Corporate and Business Law (LW): Legal systems, obligations, and company law (updated for fraud prevention).
- Performance Management (PM): Performance measurement, costing, and budgeting.
- Taxation (TX): Personal and corporate tax computations.
- Financial Reporting (FR): Financial statements and analysis (updated for IFRS 18 and sustainability).
- Audit and Assurance (AA): Audit processes and assurance.
- Financial Management (FM): Investment appraisal and risk management.
Strategic Professional Level
This advanced level develops leadership and strategic expertise.
Essentials
- Strategic Business Leader (SBL): Leadership, governance, and strategy.
- Strategic Business Reporting (SBR): Advanced reporting and analysis (updated for IFRS 18 and MPMs).
Options (Choose 2 out of 4)
- Advanced Financial Management (AFM): Treasury and risk management.
- Advanced Performance Management (APM): Strategic performance evaluation.
- Advanced Taxation (ATX): Complex tax scenarios.
- Advanced Audit and Assurance (AAA): Advanced auditing techniques.
ACCA Exam Structure
The structure of ACCA exams is modular, allowing flexibility in preparation and progression. This section details the papers and categories to give you a clear overview.
There are 13 exams total: 9 compulsory in the first two levels and 4 in Strategic Professional (2 essentials + 2 options). All exams are computer-based, with passing marks at 50%.
- Applied Knowledge (3 Papers): BT, FA, MA.
- Applied Skills (6 Papers): LW, TX, FR, PM, FM, AA.
- Strategic Professional (4 Papers): SBL, SBR (essentials); choose 2 from AFM, APM, ATX, AAA.
ACCA Exam Important Dates in 2025
ACCA exams are held quarterly in March, June, September, and December 2025. Students can plan their preparation more effectively with subject-wise dates for applied skills and strategic professions that appear throughout the year. Here are the session-specific exam windows:
| Subjects | March | June | September | December |
| PM | 5 March 2025 | 4 June 2025 | 3 September 2025 | 3 December 2025 |
| TX | 4 March 2025 | 3 June 2025 | 2 September 2025 | 2 December 2025 |
| FR | 6 March 2025 | 5 June 2025 | 4 September 2025 | 4 December 2025 |
| AA | 3 March 2025 | 2 June 2025 | 1 September 2025 | 1 December 2025 |
| FM | 7 March 2025 | 6 June 2025 | 5 September 2025 | 5 December 2025 |
Note: Exact exam dates may vary. Verify on official website.
Strategic Professional Level
The strategic professional level is the final stage of the ACCA qualification, consisting of two compulsory papers. Strategic Business Leader (SBL) and Strategic Business Reporting (SBR); APM, ATX, or AAA. This level develops strategic thinking, leadership, and advanced technical skills for global finance and accounting careers. Here are the strategic professional levels with their important exam dates:
| Subjects | March | June | September | December |
| SBR | 6 March 2025 | 5 June 2025 | 4 September 2025 | 4 December 2025 |
| SBL | 4 March 2025 | 3 June 2025 | 2 September 2025 | 2 December 2025 |
| ATX | 5 March 2025 | 4 June 2025 | 3 September 2025 | 3 December 2025 |
| AAA | 3 March 2025 | 2 June 2025 | 1 September 2025 | 1 December 2025 |
| AFM | 7 March 2025 | 6 June 2025 | 5 September 2025 | 5 December 2025 |
| APM | 5 March 2025 | 4 June 2025 | 3 September 2025 | 3 December 2025 |
Note: Exact exam dates may vary. Verify on official website.
Also Read: List of Exams After 10th for Indian Students
ACCA Fees
ACCA fees include a one-time registration fee, an annual subscription, and per-exam fees that vary by paper level. Costs differ for Applied Knowledge, Applied Skills, and Strategic Professional exams, with exemptions potentially reducing the total fee.
All the ACCA exam fees, from student registration to maintaining ACCA membership, are given below:
Registration and Subscription Fees
- To register for ACCA exams, you must be an active ACCA student. That means you must pay a GBP 89 one-time registration fee and a GBP 137 annual subscription fee.
- You must pay both the GBP 89 and GBP 137 fees in your first year. Every year after that, you only need to pay the GBP 137 annual subscription fee, which is due on January 1st.
- Even if you are not taking any exams that year, you must pay this fee. If you do not, you may be removed from the student register and required to re-register as a student for GBP 89 in order to continue your studies.
Exemption Fees
- Any exemptions require you to pay separate ACCA exam fees. The fees are determined by the level of the exam. The Applied Knowledge exams cost GBP 137 and the Applied Skills exams cost GBP 173 .
Exam Fees
ACCA exam fees vary by paper and level: Applied Knowledge papers are the most affordable, Applied Skills papers cost more, and Strategic Professional papers are the highest. Fees are payable per exam, and exemptions can reduce the number of papers, lowering the overall cost. Here are the fees for the ACCA exam with the right submission time:
| Level | Early Entry | Standard Entry | Late Entry |
| Applied Knowledge | GBP 137 | GBP 146 | GBP 354 |
| Applied Skills | GBP 173 | GBP 183 | GBP 354 |
| Strategic Professional Essentials (SBL, SBR) | GBP 303 | GBP 319 | GBP 385 |
| Strategic Professional Options | GBP 230 | GBP 243 | GBP 385 |
ACCA vs CA
ACCA (Association of Chartered Certified Accountants) and CA (Chartered Accountant) a both leading accounting qualifications. Confused about how ACCA is different from CA and CS? Here are the key differences between ACCA, CA, vs CS:
| Criteria | ACCA | CA | CS |
| Full Name | Association of Chartered Certified Accountants | Chartered Accountant | Company Secretary |
| Admission Process | Merit/ Entrance Exam | Entrance | Entrance |
| Reach / Level | Global | National | National |
| Duration | 2 to 3 years | 3 – 4 years | 1 – 3 years |
| Exam structure | Two levels | Three Levels | Three Levels |
| Average Annual Salary (in INR) | 3,00,000 – 5,00,000 | 4,75,000 – 9,00,000 | 3,50,000 – 7,50,000 |
Top Colleges for ACCA in India
If you are considering pursuing the ACCA qualification in India, several esteemed institutes offer comprehensive coaching and support to help you succeed. Here are the top colleges offering ACCA courses in India:
- Christ University, Bangalore
- St. Joseph’s College of Commerce, Bangalore
- Symbiosis College of Arts and Commerce, Pune
- Jain University, Bangalore
- Gitam Institute of Management, Visakhapatnam
- Dayanand Sagar University, Bangalore
- Srinivas University, Mangalore
- Indian School of Commerce, Bangalore
- Graphic Era Hill University, Dehradun
- Apeejay Stya University, Gurgaon
- Global Centre for Entrepreneurship & Commerce
- Manipal University
Key Takeaways for ACCA Exams
While appearing for the ACCA exams, there are some things that you must keep in mind, be it following the rules that are specified for taking each paper or the passing criteria. These key pointers have been given a rundown below:
- The candidate must take the ACCA exams in a certain order for its three levels, i.e., Applied Knowledge, Applied Skills, and then Strategic Professional.
- You can appear for four papers in a single setting.
- The exam paper, which falls within the same module, can be taken in any order.
- The passing mark for each paper is 50%.
- To get the membership of ACCA as well as the accreditation, you must complete the professional ethics module, get three years of industry experience as well, and clear all 13 papers with a minimum of 50% marks.
Career Scope After ACCA Exams
After successfully passing the ACCA exams, you can then move towards attaining this prestigious qualification. Moreover, Certified Chartered Accountants by ACCA can explore a wide range of career options in Finance and Accountancy, some of which are:
| Roles | Average Salary In India | Average Salary Abroad |
| Risk Manager | INR 12- 20 LPA | USD 80,000- USD 120,000 |
| Chief Financial Officer | INR 35- 60 LPA | USD 150,000- USD 300,000 |
| Forensic Accountant Auditor | INR 6- 12 LPA | USD 150,000- USD 100,000 |
| Management Accountant | INR 4- 10 LPA | USD 50,000- USD 90,000 |
| Credit Control Manager | INR 5- 12 LPA | USD 60,000- USD 90,000 |
| Business Advisor | INR 6- 12 LPA | USD 70,000- USD 120,000 |
| Business Analyst | INR 8- 14 LPA | USD 65,000- USD 110,000 |
| Insolvency Practitioner | INR 10-20 LPA | USD 80,000- USD 130,000 |
| Financial Analyst | INR 5- 12 LPA | USD 60,000- USD 100,000 |
The ACCA exams offer a transformative path to a globally recognized qualification in accounting and finance, equipping candidates with versatile skills for strategic roles across 180+ countries. With a structured syllabus, flexible exam schedules, and affordable fees, ACCA is ideal for aspiring professionals seeking international career opportunities. By understanding eligibility, leveraging exemptions, and planning around 2025 exam dates, you can efficiently navigate this journey.
Also Read: Top 10 Easiest Government Exams to Crack in India
FAQs
The ACCA qualification typically takes 2 to 3 years to complete, depending on the number of papers attempted, exemptions granted, and the student’s pace of study. Including practical experience for membership may extend the total duration.
The three levels of the ACCA exam structure—Applied Knowledge, Applied Skills, and Strategic Professional—each include distinct papers that assess various facets of accounting and business knowledge. The tests are computer-based and consist of a combination of multiple-choice, structured questions, and scenario-based questions.
The ACCA qualification is certified by the Association of Chartered Certified Accountants, a globally recognized professional body headquartered in the UK.
ACCA is a globally recognised certification, and individuals can work in 180+ countries.
Indian companies prefer CA because CA is more focused on Indian accounting standards, whereas ACCA is recognized globally.
Here are the major jobs after the ACCA exams:
Risk Manager
Chief Financial Officer
Forensic Accountant
Auditor
Management Accountant
Credit Control Manager
Business Advisor
Business Analyst
Insolvency Practitioner
Financial Analyst
Relatable Reads
We hope that this blog has provided you with all the key details of ACCA exams. If you are planning to pursue accounting courses but don’t know which one to opt for, register for an e-meeting with our Leverage Edu experts, and we will guide you in choosing the right degree program and university that can equip you with the necessary knowledge and exposure to establish a rewarding career in this field.
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