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All About ACCA


Association of Chartered Certified Accountants (ACCA), formed in 1904, is a global accounting body which offers “Certified Chartered Accountant” certification. This course can be taken parallel with the student’s degree programs like B.Com, BBA etc. ACCA consists of 13 required exams that must be completed in a maximum of 7 years.


To be eligible for ACCA, the candidate must meet the following criteria:

. Candidate must be at least 18 years or above

. Candidate must have passed 10+2 examinations

. Must have a total of 65% in Math/Accounting and English and a minimum of 50% in all other classes/subjects.

. A full time job experience of three years or more.

Exam Structure and Duration

To become a member of the ACCA, the candidate must complete the following:

. An ACCA candidate must take and pass 13 tests (upto 9 exemptions are provided based on the candidate’s previous qualifications).

. 36 months/ 3 years of relevant experience. The experience may be gained before, after or during the qualification.

ACCAs 13 courses and tests are divided into 3 levels:

  • Applied knowledge

  • Applied skills

  • Strategic Professional

Exemption criteria in ACCA exams:

  • A 12th pass candidate needs to appear for all the 13 subjects.

  • A commerce graduate candidate needs to appear for 9 subjects exempting BT, MA, FA, LW.

  • A candidate who has cleared both the groups of IPCC need to appear for 8 subjects, exempting BT, MA, FA, TX, AA.

  • A CA needs to appear for 4 subjects only, exempting BT-FM (9 subjects).


  • ACCA Foundation level exam spans over 2 hours with total questions amounting to 50 covering 100 marks. 50% is required to be obtained to pass the exam.

  • 1st level: ACCA Applied knowledge exam spans over 2 hours with total 100 marks. 50% marks are required to pass the exam.

  • 2nd level: It spans over 3 hours covering 100 marks. 50% marks are required to pass the exam.

  • 3rd level: It spans over 4 hours covering 100 marks. 50% marks are required to pass the exam.

ACCA program requires two years of study and three years of relevant work experience. However, the course can be completed within 2 years if the candidate has previous job experience.

ACCA Exam Syllabus:

  1. At knowledge level: The subjects are Business Technology, Management Accounting, and Financial Accounting.

  2. At Applied Skills level: Corporate and Business Laws, Performance Management, Taxation, Financial Reporting, Audit and Assurance, Financial Management.

  3. At Strategic Professional level: The two mandatory subjects are Strategic Business Leader, Strategic Business Reporting. The optionals among which two are to be chosen are Advanced Financial Management, Advanced Performance Management, Advanced Taxation and Advanced Audit and Assurance.

To meet the needs of today’s scenario, students must pass a 20-hour module on ethics and professional skills.

Career opportunities after ACCA

ACCA is a well designed curriculum that is regularly updated to acquire information, skills, and professional values relevant to the business. ACCAs are employed in a variety of roles including: Accounting advisory, Risk advisory, Statutory Audit, Internal Audit, Forensic Audit and Mergers and Acquisitions. PWC, KPMG, EY, Deloitte, Grant Thornton are some of the major recruiters of ACCA in India. Salary of ACCA ranges between 5-8 lacs in India.

ACCA Exam Fees:

The fee structure is as follows:

Initial Registration

Rs 2700

Annual Subscription

Rs 10,440

Knowledge level

Rs 22,680

Skill level

Rs 69,660

Professional level

Rs 64,170


Rs 1,69,650

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