ACCA course duration depends on where you start. ACCA's own guidance puts the exams at three to four years on average for a student starting after Class 12, who must clear all 13 exams. A regular B.Com graduate from a university such as Delhi or Mumbai gets five exemptions, and a fully qualified Indian CA gets nine, leaving just four exams.
Last updated: October 2026. Rules, exemptions and fees below come from ACCA's official website and its exemptions calculator.
ACCA full form and what the qualification is
ACCA stands for the Association of Chartered Certified Accountants, a UK-based global body for professional accountants founded in 1904. It reports over 266,100 members and 546,500 future members in 179 countries. The qualification combines exams, an ethics module and three years of relevant work experience. In India it mostly draws commerce students aiming at accounting, audit and reporting roles, especially with international employers.
ACCA subjects: the 13 exams
Applied Knowledge (3 exams): Business and Technology, Management Accounting, Financial Accounting
Applied Skills (6 exams): Corporate and Business Law, Taxation, Performance Management, Financial Reporting, Financial Management, Audit and Assurance
Strategic Professional, Essentials (2 exams): Strategic Business Reporting, Strategic Business Leader
Strategic Professional, Options (choose 2 of 4): Advanced Financial Management, Advanced Audit and Assurance, Advanced Taxation, Advanced Performance Management
You must also complete the Ethics and Professional Skills module and the Practical Experience Requirement: 36 months of relevant work with nine performance objectives signed off by a supervisor. The experience can run alongside your exams.
ACCA course duration by starting point
After Class 12: all 13 exams. ACCA's guidance puts the exams at three to four years on average, with the 36 months of experience often overlapping.
After a regular B.Com: ACCA's exemptions calculator gives graduates of a regular B.Com from the University of Delhi, University of Mumbai or University of Calcutta five exemptions (Business and Technology, Management Accounting, Financial Accounting, Corporate and Business Law, Taxation), leaving eight exams. Some specialised B.Com programmes earn more.
After CA: a fully qualified ICAI Chartered Accountant gets all nine Applied Knowledge and Applied Skills exemptions, leaving the four Strategic Professional exams plus the ethics module.
After CA Intermediate: exemptions are given paper by paper based on the CA papers you have passed, so check your exact count with ACCA's exemptions tool.
ACCA runs four exam sessions a year, in March, June, September and December. The three Applied Knowledge exams can also be taken on demand as computer-based exams, any time. With four sessions a year, a CA who sits two exams per session could finish the four remaining exams within about a year; a student starting after 12th has a much longer road.
Time limits you should know
Applied Knowledge and Applied Skills passes never expire. Strategic Professional is different: you have seven years from your first Strategic Professional pass to complete that level, or older passes are lost. ACCA allows an extension of at most one year only for extenuating circumstances.
ACCA eligibility after 12th
ACCA's minimum entry rule for Indian Class 12 certificates is passes in five subjects, at least three in Class 12, including English and Mathematics or Accounts, with 65% in at least two subjects and over 50% in the others. A Class 10 certificate alone is not enough. The details are on ACCA's minimum entry requirements page.
If you do not meet that rule, you can start with ACCA's Foundations in Accountancy awards and move into the ACCA Qualification after them. This also answers a common question: ACCA without maths is possible if you studied Accounts, because the rule asks for Mathematics or Accounts.
ACCA fee structure (in pounds, 2026)
Initial registration: GBP 89
Annual subscription for 2026: GBP 140, due every January
Exemption fees: GBP 86 per Applied Knowledge exemption and GBP 114 per Applied Skills exemption
Applied Knowledge exams taken remotely on demand: GBP 130 each (centre-based prices are set by the centres)
Applied Skills exams: GBP 160 each at standard entry for December 2026
Strategic Business Leader: GBP 282; Strategic Business Reporting and each Option exam: GBP 208, at standard entry
Ethics and Professional Skills module: GBP 83
Late entry costs much more, up to GBP 467 per Strategic Professional exam, so enter in the standard period. By our arithmetic, a regular B.Com graduate pays GBP 486 just in exemption fees for five exemptions, and a qualified CA pays GBP 942 for nine, before any exam fees. ACCA publishes no rupee prices, so convert at the day's rate.
Is ACCA recognised in India?
ACCA is a global professional qualification, but it is not the same as becoming a Chartered Accountant under ICAI, which is the statutory body for CAs in India. ICAI's published reciprocity agreements do not include ACCA. The exemptions for CAs are granted by ACCA. The Institute of Cost Accountants of India does have a memorandum of understanding with ACCA, signed in 2021, which gives members of both bodies advanced entry into each other's qualifications.
Who should take ACCA
Choose ACCA if you want accounting, audit or reporting roles with international firms, or may work abroad later.
Combine it with a degree: B.Com and ACCA together is a common route, and our guide to B.Com Honours subjects shows how much of the syllabus overlaps.
Compare before you commit: our CMA course details cover CMA India and US CMA, and the FRM course guide suits those leaning towards risk. For the wider picture, read what to do after B.Com.
Our ACCA course page and online ACCA certification page list current preparation options. Whatever your route, plan your ACCA course duration around your exemptions first, then around how many exams you can realistically pass each session.
Frequently asked questions
How many years is the ACCA course?
ACCA's guidance puts the exams at three to four years on average for students who start from scratch. With exemptions from a B.Com or CA it can be much shorter, and you also need 36 months of relevant work experience, which can overlap with the exams.
Can I do ACCA after 12th without maths?
Yes, if you studied Accounts. ACCA's entry rule asks for English and Mathematics or Accounts, with 65% in at least two subjects and over 50% in the rest.
How many ACCA exams does a CA need to write?
A fully qualified ICAI Chartered Accountant gets nine exemptions, so only the four Strategic Professional exams remain, plus the Ethics and Professional Skills module.
What is the ACCA fee structure in India?
ACCA charges in pounds: GBP 89 to register, GBP 140 a year in subscription for 2026, exemption fees of GBP 86 or GBP 114 per paper, and exam fees from GBP 130 to GBP 282 per exam at standard entry.
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