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ACCA course details for Indian students: who can join, which papers you can be exempt from, ACCA fees in India by route, and how the 2027 redesign changes the syllabus.
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Overview
ACCA course details for Indian students: who can join, which papers you can be exempt from, ACCA fees in India by route, and how the 2027 redesign changes the syllabus.
The ACCA course leads to the professional accountancy qualification of the Association of Chartered Certified Accountants. ACCA is a UK-based global body. Its website says it supports over 266,100 members and 546,500 future members in 179 countries, as of October 2026. To qualify, you do three things:
In India, a qualified member is described as a professional accountant or "Member, ACCA, UK".
Know one limit before you start. ACCA's own guidance for its Indian partners says the qualification does not let you act as a statutory auditor in India. That role is reserved for chartered accountants qualified through the Institute of Chartered Accountants of India (ICAI). ACCA must also not be presented as a "CA" or "Global CA". It suits international finance and accounting roles in reporting and analysis, not signing audits in India.
This page covers the ACCA course details that decide your route: eligibility criteria, exemptions, papers, fees in India and the 2027 change. For the full form, global fee totals and duration in more depth, read our ACCA course guide.
ACCA sets a minimum entry rule for Indian Class 12 certificates. You need passes in five subjects, with at least three of them in Year XII. These must include English and either Mathematics or Accounts. You also need 65% in at least two subjects and over 50% in the others.
A Class 10 certificate alone is not enough. If you fall short, you can start with ACCA's Foundations in Accountancy awards and move across later. The full table is on ACCA's minimum entry requirements page.
Graduates and professionals can claim exemptions. ACCA awards them only across the nine Applied Knowledge and Applied Skills exams. It never gives them for Strategic Professional exams or for work experience. So even with the maximum exemptions, you still sit at least four exams.
Each exemption costs a fee. ACCA's exemptions calculator shows exactly which papers your degree or qualification earns. A B.Com, a CA or a CMA each lead to different counts, so check yours before you plan.
CMAs have an extra route. The Institute of Cost Accountants of India (ICMAI) and ACCA signed a memorandum of understanding on 9 August 2021. An addendum followed in October 2024. It gives members of each body advanced entry to the other's qualification through exemptions.
ACCA says that if you work and study at the same time, you could qualify in as little as three or four years. Exemptions shorten the exam part. There is no time limit on the Applied Knowledge and Applied Skills exams. Once you pass your first Strategic Professional exam, though, you have seven years to pass the rest.
ACCA sets the exams and the rules. You choose how to prepare:
Tuition can be online, in class or blended, but you sit the exams under ACCA's rules. Applied Knowledge exams are computer-based. You book them at an exam centre or, where offered, remotely. Applied Skills and Strategic Professional exams run in fixed sessions, such as December 2026.
ACCA publishes its India fees in pounds, not rupees. These fees are separate from any tuition you pay. The figures below come from ACCA's fees and charges page for India, for the December 2026 session. Standard entry closes on 2 November 2026 and late entry on 9 November 2026.
| Fee | Amount |
|---|---|
| Initial registration (one time) | £30 at the time of checking, against a regular price of £89 |
| Annual subscription 2026 | £140 |
| Exemption fee, each Applied Knowledge paper | £84 (regular price £86) |
| Exemption fee, each Applied Skills paper | £111 (regular price £114) |
| Applied Knowledge exams (BT, MA, FA) | Set by the computer-based exam centre you book |
| Each Applied Skills exam | £151 standard entry, £387 late entry |
| Strategic Business Leader | £268 standard entry, £430 late entry |
| Strategic Business Reporting and each Option exam | £191 standard entry, £430 late entry |
| Ethics and Professional Skills module | £83 |
Here is the total cost paid to ACCA, worked out from that table, if you pass every exam at the first attempt at standard entry:
Add £140 for each year you stay registered. Resits and late entries cost extra, and late entry costs far more. Maximum exemptions save time more than money, because each exemption carries a fee.
Convert at the day's rate when you pay, and check your card's foreign-transaction charge. Confirm the live price on ACCA's site before paying, since promotional prices change.
The current ACCA syllabus has three levels:
A redesigned qualification arrives in 2027. ACCA's timeline lists June 2027 as the final sitting of the current Applied Skills and Strategic Professional exams. The new Foundations and Knowledge exams open on demand from July 2027. The first Expertise and Strategic Professional session is in September 2027. The future ACCA Qualification has 11 exams instead of 13:
Essential Employability Modules sit alongside each level. If you start now, plan which papers you can clear before June 2027. ACCA's Transition Tool shows how your passes carry over.
ACCA prepares you for finance and accounting roles such as these:
ACCA's Indian guidance also notes that the title "chartered certified accountant" may be used only in the UK and certain other countries, subject to their laws.
We do not quote salary figures. Pay depends on the employer, the city, the exams you have cleared and your work experience. Ask employers for the pay band in writing rather than relying on numbers quoted online.
ACCA suits commerce students and graduates who want international accounting and reporting work. It also suits working professionals who can study while they earn, since the experience requirement runs alongside the exams. Pairing it with a commerce degree such as a B.Com (Hons) can also earn exemptions. Check the calculator for your exact course.
Look elsewhere if your goal is statutory audit or signing practice in India. That needs the ICAI CA route. If you lean towards cost and management accounting, compare CMA India and US CMA. If investments and markets interest you more than accounts, the CFA fits better. If the US is your target, look at the US CPA.
For a wider view of options after commerce, see what to do after B.Com. You can also talk to our counsellors about which route fits your marks, budget and career plan.
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After Class 12, you can register for ACCA if your marks meet its entry rule: passes in five subjects including English and Maths or Accounts, with 65% in two and over 50% in the rest. With only Class 10, or marks below that rule, start with ACCA's Foundations in Accountancy awards and move across later. Graduates can register and claim exemptions.
ACCA says you could qualify in as little as three or four years if you work and study at the same time. Exemptions shorten the exam part. There is no time limit on Applied Knowledge and Applied Skills, but you have seven years from your first Strategic Professional pass to finish that level.
ACCA charges registration, exemption, exam and subscription fees separately, in pounds, so you pay as you progress rather than in one lump sum. Tuition is charged separately by your provider. If a provider offers instalments or a loan tie-up, get the terms, interest and refund policy in writing before you sign.
ACCA is a professional qualification set by ACCA, not a university degree. You pass ACCA's exams, complete its ethics module and record 36 months of relevant experience. You can prepare by self-study, with an approved learning partner, or through a university programme, and many students study while they work.
You can work in accounting, reporting, audit support, tax and finance roles, especially with international firms. In India you are described as a professional accountant or "Member, ACCA, UK". ACCA does not let you act as a statutory auditor in India, which is reserved for ICAI chartered accountants, and it is not a CA qualification.
Yes. Many ACCA students work while they study, and your 36 months of experience can run alongside the exams. ACCA says you could qualify in as little as three or four years this way. Pick online, in-class or blended tuition that fits your hours, and sit a sensible number of papers each session.
Applied Knowledge: BT, MA and FA. Applied Skills: LW, PM, TX, FR, AA and FM. Strategic Professional: SBL and SBR, plus two Options from AFM, APM, ATX and AAA. From 2027 ACCA moves to an 11-exam structure, with June 2027 the final sitting of the current Applied Skills and Strategic Professional exams.
They serve different goals. The ICAI CA is the route to statutory audit and practice in India, which ACCA does not allow. ACCA suits international accounting, reporting and finance roles and you can study it while working. Choose by where you want to work and whether signing audits in India matters to you.
The later papers are demanding. ACCA's published pass rates for the June 2026 session were 51% for Strategic Business Leader, 47% for Strategic Business Reporting, and between 39% and 47% for the four Options. Steady study, question practice and sitting a sensible number of papers per session make a big difference.
Check that your Class 12 marks meet ACCA's rule: passes in five subjects including English and Maths or Accounts, with 65% in two and over 50% in the rest. Register with ACCA, start with the Applied Knowledge exams, then Applied Skills and Strategic Professional, the ethics module and 36 months of experience.
From ACCA's India fee page for December 2026, a Class 12 student passing every exam first time at standard entry pays about £1,860 to ACCA, plus centre fees for the three Applied Knowledge exams and £140 a year in subscription. Tuition, resits and late entries are extra.
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