Association of Chartered Certified Accountants (ACCA)
A global qualification for accounting and finance professionals
Association of Chartered Certified Accountants (ACCA)
Globally Recognised · Self-Paced
The ACCA Qualification is awarded by the Association of Chartered Certified Accountants and is one of the most portable accounting credentials in the world, with exams sat in more than 90 countries. It is 13 exams, an ethics module and three years of supervised work experience.
The 13 exams, in three stages:
The deadline most students miss. There is no time limit on the Applied Knowledge and Applied Skills exams. But once you pass your first Strategic Professional exam, you have seven years to pass the remaining ones. That clock is the single most important scheduling fact in the qualification, and it starts the moment you clear SBL or SBR — not when you begin studying.
When you can sit. Session exams run four times a year: March, June, September and December. On-demand exams are booked directly with ACCA's exam partners. From March 2026 ACCA has withdrawn remote session exams, keeping remote invigilation only in countries with no exam centre provision — so most students, India included, should plan on centre-based sittings.
Beyond the exams. Every student must complete the Ethics and Professional Skills module, and the practical experience requirement is 36 months of relevant work plus nine performance objectives, signed off by a practical experience supervisor. Experience and exams can run in parallel, which is why ACCA says students who work and study at the same time can qualify in as little as three to four years.
Exemptions. A relevant degree or prior qualification can exempt you from some Applied Knowledge and Applied Skills exams. Exemptions are assessed individually and are worth checking before you pay for a paper you may not need to sit.
June 2026 pass rates. ACCA's June 2026 sitting drew 119,662 entries and 136,544 completed exams. Published rates: BT 89%, LW 82%, TX 55%, FR 52%, FM 48%, AA 47%, PM 41%; SBL 51%, SBR 47%, AFM 47%, ATX 47%, APM 42%, AAA 39%. Advanced Audit and Assurance at 39% was the hardest paper, and Performance Management at 41% the hardest Applied Skills paper — worth knowing, because PM arrives earlier than most students expect trouble.
What is changing. ACCA has confirmed a redesigned qualification launching in September 2027, with new interim awards, four mandatory Essential Employability Modules and a Data Science Professional option exam. Students currently mid-qualification will largely finish under the existing structure.
At Professional Career Club you can work through free ACCA practice questions with full explanations and use the community forum — no payment at any stage.
Governing Body: ACCA Global
Qualification Structure: Official ACCA qualification structure and requirements
Pass Rates: ACCA June 2026 pass rates
Exam Entry: Official ACCA exam entry and sessions
ACCA 2027 exam dates and fees
Not yet published: ACCA has not released exam dates or the fee schedule for 2027. The fees below are the current 2026 figures, shown so you can budget — they are not a 2027 quotation. This page will be updated when ACCA publishes.
ACCA exam fees, current 2026 schedule
- Initial registration — GBP 89, one-off
- Annual subscription — GBP 140 per year
- Applied Skills exams (LW, PM, TX, FR, AA, FM) — GBP 160 at standard entry, GBP 409 at late entry
- Strategic Business Leader — GBP 282 at standard entry, GBP 467 at late entry
- Strategic Business Reporting — GBP 208 at standard entry, GBP 467 at late entry
- Strategic Professional Options (AFM, APM, ATX, AAA) — GBP 208 at standard entry, GBP 467 at late entry
- Ethics and Professional Skills Module — GBP 83, one-off
- Applied Knowledge on-demand exams (BT, MA, FA) — GBP 130, remote computer-based exam
Entering an exam at the late deadline rather than the standard one roughly doubles or triples the entry fee, depending on the paper. Entering early is the single largest saving available to an ACCA student.
The ACCA 2027 qualification restructure
ACCA is restructuring the qualification from 2027. This is the largest change to the ACCA route in years and it affects which exams you sit and when.
- Foundations level — F1, F2 and F3
- Knowledge level — K1, K2 and K3
- Expertise level — E1 through E5
- Strategic Professional — two core exams plus one of five options, including a new Data Science Professional option
- Essential Employability Modules — become mandatory
The ACCA 2027 transition timeline
- Early 2027 — Essential Employability Modules become available
- March 2027 — updated practice platform available for all exams
- April 2027 — exam entry opens for Foundations and Knowledge exams
- June 2027 — final sitting of the current Applied Skills and Strategic Professional exams
- July 2027 — Foundations exams available on demand, and the Essential Employability Modules launch
- September 2027 — first sitting of the new Expertise and Strategic Professional exams
- October 2027 — results released for the September 2027 session
The deadline that matters: the June 2027 sitting is the final sitting of the current Applied Skills and Strategic Professional exams. If you are partway through the current structure, plan to complete your Applied Skills exams by that sitting.
Last checked 17 October 2026 · Source: accaglobal.com
Everything you need to know
Why should you pursue ACCA?
|
Route |
Educational
Requirement |
Starting
Point in ACCA |
|
After Class
12 (Direct) |
65%+ in
Mathematics/Accounts AND English; 50%+ in other subjects |
Applied
Knowledge level (all 13 papers) |
|
Commerce
Graduate (BCom/BBA/MBA) |
Any pass in
relevant degree |
Applied
Skills level — typically 5+ exemptions |
|
Qualified CA
(ICAI) |
CA Final
pass |
Strategic
Professional only — just 4 papers required |
|
CA
Intermediate Pass |
Intermediate
papers cleared |
Exemptions
in Knowledge + some Skills papers |
|
Below Class
12 marks (FIA Route) |
Class 10
pass minimum |
Foundations
in Accountancy pathway; then ACCA |
|
Non-commerce
background |
Any Class 12
pass with required marks |
Applied
Knowledge level |
Practical Experience: 36 months of supervised relevant
work experience required to become a full ACCA member. Can be earned before,
during, or after exams.
Source: ACCA Minimum Entrance Requirements (Official)
On-demand from July 2027: Under the 2027 changes, Foundations and Applied Knowledge exams become available on demand from July 2027, ahead of the September 2027 first session for the higher levels. Source: ACCA 2027 qualification changes.
2027 Strategic Professional structure: the new Strategic Professional level comprises S1 (Business & Sustainability Reporting) and S2 (Strategic Business Leader), plus one Options exam chosen from SAA (Audit & Assurance Professional), SCF (Corporate Finance Professional), SDS (Data Science Professional — new), SPI (Performance & Insights Professional) and STA (Taxation Advisory Professional).
Transition modules: students who have not completed Applied Skills by the switch take a Digital Technology & Innovation module (~100 hours); those who have not passed Business & Technology take a Responsible Business Management module (~60 hours).
Who is eligible for ACCA?
|
Route |
Educational
Requirement |
Starting
Point in ACCA |
|
After Class
12 (Direct) |
65%+ in
Mathematics/Accounts AND English; 50%+ in other subjects |
Applied
Knowledge level (all 13 papers) |
|
Commerce
Graduate (BCom/BBA/MBA) |
Any pass in
relevant degree |
Applied
Skills level — typically 5+ exemptions |
|
Qualified CA
(ICAI) |
CA Final
pass |
Strategic
Professional only — just 4 papers required |
|
CA
Intermediate Pass |
Intermediate
papers cleared |
Exemptions
in Knowledge + some Skills papers |
|
Below Class
12 marks (FIA Route) |
Class 10
pass minimum |
Foundations
in Accountancy pathway; then ACCA |
|
Non-commerce
background |
Any Class 12
pass with required marks |
Applied
Knowledge level |
Practical Experience: 36 months of supervised relevant
work experience required to become a full ACCA member. Can be earned before,
during, or after exams.
Source: ACCA Minimum Entrance Requirements (Official)
On-demand from July 2027: Under the 2027 changes, Foundations and Applied Knowledge exams become available on demand from July 2027, ahead of the September 2027 first session for the higher levels. Source: ACCA 2027 qualification changes.
2027 Strategic Professional structure: the new Strategic Professional level comprises S1 (Business & Sustainability Reporting) and S2 (Strategic Business Leader), plus one Options exam chosen from SAA (Audit & Assurance Professional), SCF (Corporate Finance Professional), SDS (Data Science Professional — new), SPI (Performance & Insights Professional) and STA (Taxation Advisory Professional).
Transition modules: students who have not completed Applied Skills by the switch take a Digital Technology & Innovation module (~100 hours); those who have not passed Business & Technology take a Responsible Business Management module (~60 hours).
What careers can you pursue after completing ACCA?
|
Career
Path |
Roles |
Sectors |
|
Audit &
Assurance |
Audit
Manager, External Auditor, Internal Audit Head |
Big Four,
mid-tier firms, banking |
|
Financial
Reporting |
Financial
Reporting Manager, Group Accountant, IFRS Specialist |
Multinationals,
listed companies |
|
Management
Accounting |
Management
Accountant, FP&A Analyst, Finance Business Partner |
Corporates,
manufacturing, FMCG |
|
Taxation |
Tax Manager,
International Tax Advisor |
Consulting
firms, corporates |
|
Financial
Services |
Risk
Analyst, Compliance Officer, Treasury Analyst |
Banks,
insurance, hedge funds |
|
Consulting |
Advisory
Manager, Business Analyst, CFO Advisory |
Big Four
advisory, boutique consulting |
|
Entrepreneurship |
Own
practice, business advisor, CFO-for-hire |
Independent |
What is the ACCA exam structure and subject breakdown?
Level 1 — Applied Knowledge (3 Papers):
|
Paper |
Subject |
Format |
|
BT |
Business and
Technology |
Computer-based;
on-demand anytime |
|
MA |
Management
Accounting |
Computer-based;
on-demand anytime |
|
FA |
Financial
Accounting |
Computer-based;
on-demand anytime |
Level 2 — Applied Skills (6 Papers):
|
Paper |
Subject |
Format |
|
LW |
Corporate
and Business Law |
Computer-based
(CBE) |
|
PM |
Performance
Management |
CBE exam;
March, June, Sept, Dec |
|
TX |
Taxation |
CBE exam;
March, June, Sept, Dec |
|
FR |
Financial
Reporting |
CBE exam;
March, June, Sept, Dec |
|
AA |
Audit and
Assurance |
CBE exam;
March, June, Sept, Dec |
|
FM |
Financial
Management |
CBE exam;
March, June, Sept, Dec |
Level 3 — Strategic Professional (2 Compulsory + 2 from 4
Optional):
|
Paper |
Subject |
Compulsory? |
|
SBL |
Strategic
Business Leader |
Yes
(compulsory) |
|
SBR |
Strategic
Business Reporting |
Yes
(compulsory) |
|
AFM |
Advanced
Financial Management |
Optional
(choose 2 of 4) |
|
APM |
Advanced
Performance Management |
Optional |
|
ATX |
Advanced
Taxation |
Optional |
|
AAA |
Advanced
Audit and Assurance |
Optional |
Plus: Ethics and Professional Skills Module (EPSM) —
compulsory, online, self-paced.
How much does ACCA cost in 2026?
Fees are in GBP. Exchange rates vary. Always verify at accaglobal.com.
Approximate INR conversions at 1 GBP ≈ INR 107.
|
Fee Type |
Amount
(GBP) |
Amount
(INR approx.) |
Notes |
|
Initial
Registration |
GBP 89 |
~INR 9,500 |
One-time;
required to become an ACCA student |
|
Annual
Subscription |
GBP 140 |
~INR 14,300 |
Paid
annually to maintain student status |
|
Applied
Knowledge Exam (per paper) |
set by the CBE centre (£130 for the remote on-demand CBE (BT/MA/FA); centre-based fees are set locally) |
~INR
10,700–13,900 |
On-demand
CBE; fees vary by country |
|
Applied
Skills Exam (per paper) |
GBP 160 standard entry, GBP 409 late entry |
~INR
17,100–43,800 |
Quarterly
sessions |
|
Strategic
Professional (per paper) |
GBP 282 for SBL and GBP 208 for SBR and each Options paper at standard entry; GBP 467 late entry |
~INR
22,300–50,000 |
Two sittings
per year for some papers |
|
EPSM (Ethics
Module) |
GBP 83 |
~INR 8,000 |
One-time;
compulsory |
|
Exemption
Fee (per paper) |
GBP 86 (Applied Knowledge exemption) / GBP 114 (Applied Skills exemption) |
~INR
9,200–12,200 |
Per paper
exempted; paid upfront |
|
Membership
Fee (Annual) |
GBP 314 |
~INR 33,600 |
Post-qualification
ACCA member fee |
|
Fellowship
(FCACCA) Annual |
GBP 480 |
~INR 51,400 |
After 5
years membership + CPD compliance |
|
Total Cost
Estimate (13 papers) |
GBP
3,000–5,000 |
~INR
3.2–5.4L |
Excluding
coaching; assumes first-time passes |
How long does it take to study for ACCA?
|
Route |
Typical
Duration |
Notes |
|
Class 12
direct entry (all 13 papers) |
3–4 years |
Studying 2–3
papers per sitting; working full-time: 4–5 years |
|
Commerce
graduate (5+ exemptions, 8 papers) |
2–3 years |
Faster path;
2 papers per sitting manageable |
|
Qualified CA
(4 Strategic Professional papers) |
12–18 months |
One or two
papers per sitting; can complete while working |
|
CA
Intermediate (7–8 papers) |
2–2.5 years |
Good pace: 2
papers per exam session |
|
Part-time
(working professional) |
3–5 years |
ACCA is
specifically designed for this flexibility |
Study hours per paper: ACCA recommends 150–200 hours
per paper for Applied Skills and 200–250 hours for Strategic Professional
papers.
What is the ACCA passing rate?
|
Level |
Global
Pass Rate (approx.) |
Notes |
|
Applied
Knowledge (BT, MA, FA) |
65–80% |
On-demand
CBE; highest pass rates |
|
Applied
Skills (PM, TX, FR, AA, FM, LW) |
40–55% |
Quarterly;
technical difficulty increases |
|
Strategic
Professional — SBL |
45–50% |
Case-study
based; requires integrated thinking |
|
Strategic
Professional — SBR |
40–48% |
Complex
financial reporting application |
|
Strategic
Professional Optional papers |
38–48% |
AFM and AAA
tend to be hardest |
|
Overall
qualification rate |
~15–20% of
starters |
Completion
over 5+ years; many don't finish |
Source: ACCA Exam Statistics (Official) | Pass rates
published quarterly after each sitting.
Which countries have the most ACCA students?
•
ACCA has 266,100 members and 546,500 future members based in 179 countries.
•
Operations in 180+ countries with 8,900+ Approved
Employers.
|
Country
/ Region |
Student
Concentration |
Notes |
|
United
Kingdom |
Largest
single market |
Historically
dominant; recognised by UK FRC |
|
China |
Second
largest and fastest growing |
Strong focus
on IFRS and international finance |
|
India |
Major and
growing market |
Strong
post-CA dual qualification market |
|
Malaysia |
Significant
market |
Strong ACCA
presence in finance sector |
|
Nigeria /
Africa |
Growing
rapidly |
ACCA
strongly embedded in African accounting profession |
|
Middle East
(UAE, Bahrain) |
Major market |
Widely
accepted by regional employers |
|
Singapore /
APAC |
Strong
presence |
Regional HQ
for many multinationals |
|
Pakistan |
Large
student base |
ACCA deeply
embedded in national education system |
Source: ACCA Annual Report 2025
When is the ACCA exam schedule for 2026?
ACCA runs four exam sessions a year, in March, June, September and December. These are the dates and deadlines currently published by ACCA:
| Session | Exam dates | Standard entry deadline | Late entry deadline | Results |
|---|---|---|---|---|
| September 2026 | 7–11 September 2026 | 27 July 2026 | 3 August 2026 | 19 October 2026 |
| December 2026 | 7–11 December 2026 | 2 November 2026 | 9 November 2026 | 18 January 2027 |
Exam entry for the September 2026 session opened on 5 May 2026, and for the December 2026 session on 4 August 2026. Entering by the standard deadline costs less than entering late, so book early if you can.
March and June 2027 session dates follow the same pattern, but ACCA publishes those deadlines closer to the time – check the official page before you plan around them.
Source: ACCA – Important dates, accaglobal.com. Verified 17 October 2026.
What are the rules for rescheduling ACCA?
•
CBE Exams (on-demand): Can be rescheduled or
cancelled via ACCA's online portal up to 48 hours before the exam. A
cancellation/reschedule fee applies depending on timing.
•
Session-based exams (Applied Skills, Strategic
Professional): Exam entries are submitted per session window. You may
withdraw from an exam before a withdrawal deadline (usually 5–6 weeks before
the exam) and receive a partial refund or credit.
•
No penalty re-attempt: There is no cooling-off
period between attempts. You can resit a failed paper in the very next
available session.
•
Maximum sittings: There is no limit on how many times you can re-sit a paper; you may sit a maximum of four exams per session and eight distinct exams per calendar year.
Source: ACCA Exam Entry Rules
What scholarship options are available for ACCA?
•
ACCA Bursary: Available in certain countries to
support students in financial hardship. Offered via ACCA national offices.
•
Approved Employer Support: Over 8,900 ACCA
Approved Employers (including all Big Four) provide study leave, exam fee
funding, and mentorship. This is the most common path to funding ACCA.
•
University Partnerships: ACCA has agreements
with 700+ universities worldwide. Students at these universities often receive
reduced exemption fees and some subsidised exam access.
•
Government Support (India): Some state
governments and educational trusts offer grants for international professional
qualifications. Check your state scholarship portal.
•
Bank Education Loans (India): SBI, HDFC, and
Axis Bank offer personal/education loans for professional qualification fees.
Which coaching and prep providers are recommended for ACCA?
|
Provider |
Format |
Website |
Notes |
|
BPP
Professional Education |
Classroom +
online; global |
bpp.com |
ACCA's
primary learning partner; official BPP materials |
|
Kaplan
Financial |
Online +
classroom; global |
kaplanfinancial.co.uk |
Official
ACCA learning partner |
|
Zell
Education (India) |
Online;
India-focused |
zelleducation.com |
Strong
India-specific content and support |
|
EduPristine
(India) |
Online +
classroom (India) |
edupristine.com |
India-based;
good for Applied Knowledge |
|
VIVA
Financial Tuition |
Online;
UK/global |
vivatuition.com |
Strong
analytics and pass rate data |
|
OpenTuition |
Free online
notes + videos |
opentuition.com |
Best free
resource globally for ACCA |
|
ACCA-X
(official platform) |
Online
self-study |
acca-x.com |
Official
ACCA entry-level courses |
|
Eduyush |
India-based
online coaching |
eduyush.com |
Strong for
exemption guidance and planning |
What books are recommended for ACCA beyond the official curriculum?
•
International Financial Reporting (IFRS) — PKF
Littlejohn: Comprehensive IFRS reference for FR and SBR papers.
•
Management Accounting — Colin Drury: Industry
standard text for PM paper and management accounting careers.
•
Corporate Finance — Brealey, Myers, Allen: Essential
for FM and AFM papers; deep financial theory.
•
Auditing and Assurance Standards (ISA) — IAASB
Publications: Free official standards — essential for AA and AAA papers.
•
The Financial Times Guide to Business Ethics — Ken
Langdon: Strong supplementary reading for the Ethics module and SBL.
•
Thinking Strategically — Avinash Dixit & Barry
Nalebuff: Game theory and strategic thinking for SBL case study papers.
Which companies hire ACCA candidates?
|
Category |
Top
Firms |
|
Big Four
(Approved Employer) |
Deloitte,
PwC, Ernst & Young, KPMG — all fully fund ACCA for staff |
|
Mid-tier
Firms |
BDO, Grant
Thornton, RSM, Mazars, Moore Global |
|
Global Banks |
HSBC,
Standard Chartered, Barclays, Deutsche Bank, Citigroup |
|
Multinationals |
Shell, BP,
Unilever, Procter & Gamble, Vodafone, Tesco |
|
Consulting |
Accenture,
Capgemini, IBM Consulting, KPMG Advisory |
|
Insurance |
AXA,
Prudential, Aviva, Allianz |
|
Indian
Corporates |
Infosys,
TCS, Wipro, HDFC Bank, Reliance — all hire ACCA |
|
Government
(UK) |
HMRC,
Ministry of Defence Finance, NHS Finance, Local Councils |
What salary can you expect after ACCA, by country?
|
Country |
Entry
Level |
Mid-Level
(5–10 yrs) |
Senior
Level |
|
UK |
GBP
28,000–40,000 |
GBP
50,000–85,000 |
GBP
90,000–160,000+ |
|
India |
INR 6–8 LPA |
INR 12–25
LPA |
INR 30–70
LPA |
|
UAE |
AED
90,000–150,000 |
AED
180,000–350,000 |
AED
400,000–800,000 |
|
Singapore |
SGD
55,000–80,000 |
SGD
90,000–160,000 |
SGD
180,000–350,000 |
|
Malaysia |
MYR
48,000–72,000 |
MYR
90,000–150,000 |
MYR
180,000–360,000 |
|
Nigeria |
NGN
3M–6M/year |
NGN
8M–18M/year |
NGN
25M–60M/year |
|
Australia |
AUD
60,000–80,000 |
AUD
90,000–140,000 |
AUD
160,000–280,000 |
|
Canada |
CAD
55,000–75,000 |
CAD
85,000–140,000 |
CAD
160,000–280,000 |
Sources: ACCA Salary Survey | Glassdoor UK
| AmbitionBox
India
What does it mean to be a Certified ACCA?
An ACCA (Association of Chartered Certified Accountants) member is a professional who has completed the ACCA Qualification and been admitted to membership of ACCA — one of the world's most widely recognised accounting bodies, with members in 180+ countries.
To become an ACCA member, a candidate must:
- Pass all required exams across the Applied Knowledge, Applied Skills, and Strategic Professional levels
- Complete the Ethics and Professional Skills module
- Gain a minimum of three years of relevant, supervised practical experience (PER)
- Agree to ACCA's Code of Ethics and Conduct and commit to ongoing professional development
Unlike some other accounting qualifications, ACCA covers a broad range of expertise: financial accounting, audit and assurance, taxation, financial management, and strategic business leadership. This breadth is what makes ACCA members highly valued across both practice (accounting firms) and industry roles — the ACCA qualification signals that its holder can handle the full scope of accounting and finance responsibilities to an internationally recognised standard.
Once admitted, members can use the letters ACCA after their name (e.g., "Jane Doe, ACCA") and join a global network of over 250,000 members and 526,000 students across 180+ countries.
Ready to start your path toward ACCA membership? Practice free ACCA questions or join the discussion in our forum with candidates preparing for the exam right now.
Where can I find free ACCA practice questions?
Professional Career Club (PCC) offers over 5,400 free ACCA practice questions with step-by-step explanations across the ACCA papers. Answer one and see the full explanation before creating an account; a free account (email or Google) unlocks the full question bank and the ACCA community forum. No payment is required.
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