If you’re aiming to build a global career in accounting and finance, the ACCA qualification is a strong choice. With over 252,000 qualified members and more than 526,000 students and future members worldwide, ACCA is one of the most respected and widely recognized accounting credentials across the globe.
But before diving in, it’s important to understand what the ACCA course actually includes, how it’s structured, and what strategies can help you pass all 13 papers. This guide will walk you through the ACCA syllabus 2025, course fees, ACCA course eligibility, and exam structure to help you make an informed decision.
What is ACCA?
ACCA stands for Association of Chartered Certified Accountants. It’s a globally recognized professional accounting qualification that opens doors in finance, audit, tax, consulting, and management roles around the world.
The ACCA full form is just the beginning. This qualification is known for its comprehensive approach and real-world relevance. Whether you’re a student fresh out of school or a working professional looking to level up, the ACCA course fits well with your career goals. Many students choose to pursue ACCA after BCom, as it complements their existing knowledge and enhances their career prospects.
Wondering how to pass ACCA in the first attempt? It starts with understanding the structure and preparing smartly.
ACCA Course Details: The 13 Papers Explained
ACCA Course Details: The 13 Papers Explained
The ACCA syllabus 2025 is divided into three levels, with a total of 13 papers. Each level builds on the previous one in complexity and application.
1. Applied Knowledge Level (3 papers)
This is the foundation level and gives you a base in finance, accounting, and business.
- Business and Technology (BT)
Understand how modern businesses operate, the role of technology in decision-making, and how accounting integrates with other functions. The paper is mostly theoretical, featuring multiple-choice and scenario-based questions. - Management Accounting (MA)
Covers costing techniques, budgeting, and performance evaluation to build internal decision-making skills. It is calculation-heavy with a focus on performance analysis. - Financial Accounting (FA)
Teaches double-entry accounting, financial statements, and basic financial reporting principles. The paper includes a mix of journal entries, statement preparation, and interpretation tasks.
2. Applied Skills Level (6 papers)
This level deepens your understanding of core financial principles and laws.
- Corporate and Business Law (LW)
Learn the legal system, contract law, employment law, and company law relevant to accountants. This paper is entirely scenario-based, testing your ability to apply legal rules effectively. - Performance Management (PM)
Builds on MA by introducing advanced budgeting, variances, and strategic decision-making tools. Assessed through a combination of objective tests and long-form analytical questions. - Taxation (TX)
Covers personal, corporate, and indirect tax systems (UK or local variant). Involves both tax calculations and the practical application of tax rules. - Financial Reporting (FR)
Learn how to prepare and analyze financial statements using IFRS standards. Focuses on interpreting and constructing complex financial reports. - Audit and Assurance (AA)
Introduces audit planning, risk assessment, and ethical considerations in auditing. Emphasizes conceptual understanding with practical, real-world audit scenarios. - Financial Management (FM)
Covers investment appraisal, risk management, and financing decisions. Includes both numerical calculations and strategic financial decision-making.
3. Strategic Professional Level (4 papers)
This final level shapes you into a strategic thinker and leader.
Essentials (Compulsory):
- Strategic Business Leader (SBL)
A comprehensive paper that simulates a boardroom environment, testing leadership, risk management, corporate governance, and integrated thinking. It is assessed through a 100-mark case study, with a strong emphasis on strategic analysis and effective communication. - Strategic Business Reporting (SBR)
Focuses on the application of IFRS, ethical reporting, and assessing stakeholder impact. The paper is built around analysis and recommendation-based questions, requiring sound judgment and critical thinking.
Options (Choose any 2):
- Advanced Financial Management (AFM)
Covers high-level investment and risk management, mergers and acquisitions, and international finance. The paper presents complex financial scenarios requiring detailed calculations and strategic thinking. - Advanced Performance Management (APM)
Focuses on strategic performance evaluation, behavioral factors, and advanced decision-making models. Emphasizes the application of strategy using real data and detailed case studies. - Advanced Taxation (ATX)
Explores complex tax planning, compliance issues, and cross-border taxation. Assessed through the application of tax legislation and advisory skills in practical scenarios. - Advanced Audit and Assurance (AAA)
Builds on AA by delving into audit quality, ethics, group audits, and regulatory requirements. Involves in-depth audit case studies and professional judgment exercises.
No matter if you’re pursuing the ACCA course in Mumbai, Delhi, or Bangalore, the structure and global recognition of these papers remain consistent.
ACCA Exemptions: Streamline Your Pathway
If you’ve already completed a relevant qualification, such as a BCom, BBA, BAF, or CA Inter, you may be eligible for exemptions from certain ACCA exams. This can significantly accelerate your journey toward ACCA membership.
Typical Exemptions by Qualification
| Qualification | Number of Exemptions | Subjects Exempted |
|---|---|---|
| 3-Year Bachelor’s Degree (BBA) | 1 | Business and Technology (BT) |
| 3-Year Bachelor’s Degree (BCom, BAF) | 5 | BT, Management Accounting (MA), Financial Accounting (FA), Corporate and Business Law (LW), Taxation (TX) |
| BBI, BFM | 4 | BT, MA, FA, LW |
| CA Inter (IPCC) without BCom | 5 | BT, MA, FA, TX, Audit and Assurance (AA) |
| CA Inter (IPCC) with BCom | 6 | BT, MA, FA, LW, TX, AA |
| Qualified CA (Post-2003) | 9 | BT, MA, FA, LW, Performance Management (PM), TX, Financial Reporting (FR), AA, Financial Management (FM) |
Note: Exemptions are subject to ACCA’s assessment of your specific qualifications and the curriculum covered. Always verify your eligibility using the ACCA Exemptions Calculator.
To determine your eligibility for exam exemptions based on your prior qualifications, please use the official ACCA Exemptions Calculator.
Check your eligibility with the ACCA Exemptions Calculator
Important Considerations
- Oxford Brookes BSc in Applied Accounting: To be eligible for this degree, students must sit and pass the Financial Reporting (FR), Audit and Assurance (AA), and Financial Management (FM) exams. Exemptions for these subjects are not accepted for the BSc degree. ACCA Global+2ACCA Global+2ACCA Global+2
- Exemption Fees: Each exemption awarded incurs a fee of £86 for Applied Knowledge exams and £114 for Applied Skills exams. ACCA Global+1ACCA Global+1
- Documentation: When applying for exemptions, you must provide official proof of your qualifications, such as certificates and transcripts.ACCA Global
- Strategic Professional Level: No exemptions are available for this level; all students must sit and pass these exams. ACCA Global+2ACCA Global+2ACCA Global+2
ACCA Course Eligibility
To register for the ACCA course, the basic requirements are:
Minimum 10+2 with 65% in English and Math/Accounts, and 50% in other subjects.
If you don’t meet these, enter via the FIA (Foundations in Accountancy) route.
This flexibility makes ACCA course eligibility suitable for both students and working professionals, especially those pursuing the ACCA course in India.
ACCA Registration Fees and Course Costs in India
Here’s a breakdown of the typical ACCA course fees in India:
- Initial Registration Fee: £89 (~INR 9,000)
- Annual Subscription Fee: £95 (~INR 9,500)
- Exam Fees per Paper: Around £108 for Applied Skills (standard entry)
- Ethics and Professional Skills Module: Charged separately
- Coaching Fees: Varies by provider
Studying with trusted ACCA coaching institutes in India, like Fintelligents, includes:
✔ Expert Faculty
✔ Updated Study Material
✔ Personalized Mentorship
✔ Affordable Plans
Whether you’re in Mumbai, Delhi, Bangalore, or anywhere else, Fintelligents offers hybrid and online classes to give you flexibility.
Smart Passing Strategy: How to Clear ACCA Efficiently
Here’s how to pass ACCA in first attempt with confidence:
- Plan Your Journey – Understand exam windows and create a realistic timeline. Use Approved
- Study Resources – Stick to ACCA-approved materials. Fintelligents ensures you’re exam-ready.
- Take Mock Tests – Practicing in exam conditions boosts confidence and reveals weak spots.
- Focus on Conceptual Understanding – Especially for papers like SBL, PM, and FM.
- Join a Study Group or Community – Stay motivated and learn collaboratively.
- Stay Consistent – Daily study trumps last-minute cramming.
- Leverage On-Demand Exams – Applied Knowledge and some Skills papers can be taken at your convenience.
Why Choose Fintelligents for Your ACCA Journey?
Fintelligents is more than a coaching center, it’s your career partner. As one of the top ACCA coaching institutes in India, Fintelligents provides:
- Faculty with industry experience
- Personalized study plans tailored to your pace
- Dedicated support with ACCA exemptions and registration
- Regular doubt-clearing and feedback sessions
- Full support for your myACCA account setup and paperwork
- Flexible hybrid/online learning options
No matter where you’re located, your ACCA success can start right here.
Final Thoughts
The ACCA qualification is more than a credential, it’s a launchpad to global careers in finance, audit, taxation, and consulting. Whether you’re looking to understand the ACCA syllabus 2025, figure out ACCA course eligibility, or discover how to pass ACCA on the first attempt, your path is clearer when you partner with the right coaching institute.
Fintelligents equips you with the tools, guidance, and structure to not just pass but excel.
Ready to Take the First Step?
Explore your exemptions, register with expert help, and start building your global finance career today.
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