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What is ACCA? Course Details, Salary and Fees 2027
What is ACCA?
ACCA is a globally recognised professional qualification in accounting and finance. It covers financial reporting, audit, t axation, financial management and strategic business skills. The qualification has three levels and up to 13 exams, plus an ethics module and 36 months of practical work experience. Exams are computer-based, and your total exam count depends on any exemptions you receive.
ACCA at a Glance
| Detail | Information |
| ACCA full form | Association of Chartered Certified Accountants |
| Founded | 1904, in the UK |
| Levels | 3 (Applied Knowledge, Applied Skills, Strategic Professional) |
| Number of exams | 13 (fewer with exemptions) |
| Exam sessions | March, June, September, December (Applied Knowledge exams are available on demand) |
| Passing mark | 50% per exam |
| Work experience | 36 months of relevant experience (PER) |
| Typical duration | About 2 to 4 years, depending on exemptions and attempts |
| Eligibility | Class 12 with the required marks, or graduation, or the FIA route |
| Global reach | Recognised in 180+ countries |
What is the ACCA Full Form? What Does ACCA Stand For?

The ACCA full form is the Association of Chartered Certified Accountants. When people ask “what does ACCA stand for”, this is the answer: a UK-based professional body that awards a qualification for accountants and finance professionals.
ACCA was formed in the UK in 1904. Today it has over 250,000 members and 500,000+ students worldwide, and a strong presence in India.
What is the ACCA Course?
The ACCA course trains you for roles across accounting, audit, tax, finance and business advisory. Accounting used to mean paperwork and manual bookkeeping. Today it is driven by technology, analytics and international standards such as IFRS, and ACCA’s syllabus follows that shift.
The course is popular with students and professionals who want an international career without being limited to one country’s framework.
Why choose ACCA?
- Global recognition across 180+ countries.
- A syllabus built around IFRS and international business practice.
- Flexible pacing: you choose how many papers to take each session.
- Wide career options in audit, tax, finance, consulting and corporate roles.
- Exemptions for graduates and other qualified candidates, which shorten the journey.
ACCA Course Eligibility

Here is the ACCA course eligibility in India:
- After Class 12: A pass in Class 12 with at least 65% in English and Mathematics (or Accounts) and at least 50% in the other subjects qualifies you for direct entry.
- If you don’t meet direct entry marks: You can begin with the Foundations in Accountancy (FIA) pathway and progress into the main ACCA qualification.
- Graduates (B.Com, BBA, M.Com or similar): You can apply directly and may receive exemptions from some papers.
- CA, CMA and MBA holders: You may be eligible for further exemptions, depending on the qualification.
There is no upper age limit.
How to Register for ACCA
- Check eligibility. Match your marks and qualifications against the criteria above.
- Gather documents. You will need a valid ID (passport or Aadhaar), academic certificates (Class 10, Class 12 and graduation, if applicable) and a passport-size photograph.
- Apply online. Create your account on the ACCA Global website, fill in the application and upload your documents.
- Pay the fees. Pay the registration fee and annual subscription. If you want exemptions, the exemption fee is charged per paper.
- Get your student ID. Once verified, you receive your ACCA registration number. You can then start your preparation and book exams.
ACCA Course Structure: Levels and Exams
ACCA has 13 exams across three levels. Each level builds on the last.
Applied Knowledge (3 exams)
Introduces the fundamentals of business and accounting.
- Business and Technology (BT)
- Management Accounting (MA)
- Financial Accounting (FA)
Applied Skills (6 exams)
Develops core technical skills in finance, tax and audit.
- Corporate and Business Law (LW)
- Performance Management (PM)
- Taxation (TX)
- Financial Reporting (FR)
- Audit and Assurance (AA)
- Financial Management (FM)
Strategic Professional (4 exams)
Builds leadership, strategy and advanced technical judgement.
- Essentials (both compulsory): Strategic Business Leader (SBL) and Strategic Business Reporting (SBR)
- Options (choose 2 of 4): Advanced Financial Management (AFM), Advanced Performance Management (APM), Advanced Taxation (ATX), Advanced Audit and Assurance (AAA)
Ethics and Professional Skills Module
Alongside the exams, you must complete this module, which covers professional ethics and real-world workplace skills.
ACCA Exam Pattern and Schedule
- Format: Computer-based exams.
- Sessions: Applied Skills and Strategic Professional exams run in March, June, September and December. Applied Knowledge exams are available on demand.
- Structure: Most papers have objective-style questions plus longer written or constructed-response questions, depending on the paper.
- Passing mark: 50%.
- Negative marking: None for wrong answers.
- Retakes: Allowed. Each attempt costs another exam fee, so preparation matters.
ACCA publishes exact dates close to each sitting, so check the official timetable for 2027 sessions.
ACCA Course Duration
Most students complete the ACCA course in about 2 to 4 years, depending on study pace, exemptions and attempts.
| Level | Exams | Typical completion time |
| Applied Knowledge | 3 | 6 to 9 months |
| Applied Skills | 6 | 12 to 18 months |
| Strategic Professional | 4 | 12 to 18 months |
Students who start after Class 12 usually take longer. Graduates and CAs who receive exemptions can finish much sooner. Studying alongside college or a job takes discipline and good time management.
ACCA Exemptions
Exemptions let you skip certain papers, based on your prior qualification. This saves both time and exam fees. An exemption fee is charged for each paper you are exempted from, but it is lower than the exam fee.
| Qualification | Exemptions |
| Class 12 | None. You attempt all 13 papers. |
| B.Com or M.Com | Typically in the Applied Knowledge papers, plus Corporate and Business Law (varies by university). |
| CA Intermediate (both groups) | A larger set of Knowledge and Skills papers. |
| Qualified CA | Up to 9 papers. |
Exemptions depend on your degree and university. Confirm your exact eligibility with ACCA before planning your study schedule.
ACCA PER: Practical Experience Requirement
To become a full ACCA member, you need 36 months of relevant work experience in accounting, finance or audit. This is called the Practical Experience Requirement (PER).
- You can gain the experience before, during or after your exams.
- It does not have to be with a single employer.
- You must achieve a set of Performance Objectives (five Essential and four Technical).
- You record progress in ACCA’s online MyExperience tool, and a qualified supervisor signs it off.
ACCA Course Fees in India
ACCA fees are set in pounds sterling (GBP), so the amount you pay in rupees changes with the exchange rate. Your total cost has these parts:
- Registration fee: One-time, when you register.
- Annual subscription: Payable every year to keep your student status active.
- Exam fees: Charged per paper, and higher at the Strategic Professional level.
- Exemption fees: Charged per exempted paper.
- Ethics module fee: One-time.
- Coaching and study material: Varies by institute and learning mode.
- Re-registration: Applies only if your registration lapses.
As a broad planning figure, the overall cost of ACCA in India usually falls in the range of ₹3 to ₹4.5 lakhs. This depends on exemptions, retakes, coaching choices and exchange rates.
What affects your total cost:
- The number of exemptions you receive.
- Passing papers in fewer attempts.
- Whether you choose self-study or coaching.
- The GBP to INR rate when you pay.
Check the official ACCA Global fee schedule for the current registration, subscription and exam fees before budgeting.
ACCA Salary in India and Abroad
Your ACCA salary depends on your role, experience, employer and city.
India
- Entry-level: roughly ₹5 to ₹8 LPA.
- With a few years of experience: ₹10 to ₹15 LPA.
- Senior roles, especially in Big 4 firms and MNCs: ₹20 LPA and above.
Indicative salary ranges by role (India)
| Role | India (INR) |
| Financial Accountant | 5 to 10 lakhs |
| Management Accountant | 6 to 12 lakhs |
| Auditor | 5 to 11 lakhs |
| Tax Consultant | 5 to 12 lakhs |
| Business Analyst | 6 to 14 lakhs |
| Consultant | 7 to 15 lakhs |
| Corporate Finance Specialist | 8 to 18 lakhs |
Abroad: ACCA holders can earn significantly more in markets such as the UK, the UAE, Hong Kong and Singapore, though pay varies widely by role and country. These are indicative ranges, not guarantees.
Career Opportunities After ACCA
- Financial Accountant
- Management Accountant
- Auditor (internal and external)
- Tax Consultant
- Financial Analyst
- Business Analyst
- Finance Manager
- Consultant
Typical employers include Big 4 firms, multinational corporations, banks, consulting firms and fast-growing startups.

ACCA is recognised in 180+ countries, but signing authority (the right to sign audit reports) depends on local regulation. ACCA members can pursue audit licensing in several jurisdictions, including the UK, Ireland, the EU and EEA, Canada, Australia, New Zealand, Hong Kong and South Africa. Additional local registration or a practising certificate is usually required, so always check the rules of the country you plan to work in.
ACCA vs Other Certifications
| Feature | ACCA | CA (India) | CFA | US CPA | US CMA |
| Focus | Global accounting, audit, tax, finance | Indian accounting, audit, tax | Investments and portfolio management | US accounting and audit | Management accounting |
| Structure | 13 exams + ethics + 36 months’ experience | Foundation, Intermediate, Final + articleship | 3 levels | 4 sections | 2 parts |
| Typical duration | 2 to 4 years | 4 to 5 years | 2 to 4 years | 1 to 2 years | 6 months to 3 years |
| Best for | A global accounting career | A career focused on India | Investment roles | US-focused accounting | Corporate and management roles |
ACCA and CA are both respected but built for different goals. CA is strongest in India. ACCA is designed for international mobility. Many professionals also add a second credential, such as CMA or CFA, to widen their profile.
How to Choose the Right ACCA Institute
Choose your ACCA coaching partner on factors that affect results rather than price alone:
- ACCA approved learning partner status.
- Faculty with real teaching and industry experience.
- Batch options: weekday, weekend, online or self-paced.
- Study material and mock exams aligned to the latest syllabus.
- Career guidance and placement support.
- Transparent fee structure and instalment options.
Conclusion
So, what is ACCA? It is a globally recognised accounting and finance qualification that prepares you for roles in audit, tax, reporting, finance and strategy. The ACCA course takes commitment: 13 exams, an ethics module and 36 months of experience. In return, it opens doors across 180+ countries and a wide range of industries.
If you meet the ACCA course eligibility criteria and want an international career in finance, ACCA is worth serious consideration for 2027. Plan your exemptions, set a realistic exam schedule and choose guidance that fits how you learn.
FAQs
The full form of ACCA is the Association of Chartered Certified Accountants.
ACCA stands for Association of Chartered Certified Accountants, a global professional accounting body founded in the UK in 1904.
The ACCA course is a professional qualification covering financial reporting, audit, taxation, financial management and business strategy. It has three levels and up to 13 exams.
For direct entry after Class 12, you need at least 65% in English and Maths (or Accounts) and 50% in other subjects. Graduates can apply with possible exemptions, and others can start through the FIA route.
Most students take about 2 to 4 years. Exemptions can shorten this considerably.
There are 13 exams across three levels, plus the Ethics and Professional Skills Module. Exemptions can reduce the number you need to take.
They serve different goals. CA is India-focused, while ACCA offers international recognition and career mobility.
Entry-level roles typically pay around ₹5 to ₹8 LPA, rising to ₹10 to ₹15 LPA with experience, and ₹20 LPA or more in senior roles.
Yes. With a consistent study plan, quality materials and plenty of mock practice, many students do
Yes. You need 36 months of relevant experience (PER), which can be completed before, during or after your exams.