ACCA Course 2026 Full Details | Eligibility, Fees, Salary, Scope & Exam Pattern
ACCA Course 2026 offers global recognition and career flexibility. It requires passing 13 exams across three levels, 36 months of practical experience, and an ethics module for full membership. Exemptions are available, and the broad syllabus covers diverse finance and business, leading to varied roles and competitive salaries worldwide.
The Association of Chartered Certified Accountants (ACCA) is a globally recognized professional qualification, accepted in over 180 countries. This certification enables professionals to work as qualified accountants or auditors internationally, often without needing further local certifications. Its comprehensive syllabus prepares individuals for diverse roles in finance and business.
ACCA Eligibility and Entry Routes
ACCA is known for its flexibility, offering multiple entry points.
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Standard Entry: Students can begin after completing their 12th grade (or equivalent) from any academic field. Commerce background provides an advantage.
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Early Start (FIA Route): Students aged 14 years or older (e.g., in 10th or 11th grade) can start via the Foundations in Accountancy (FIA) route, which is a pathway into the main ACCA qualification. It is advisable to start early if pursuing this path.
ACCA Exemptions 2026
ACCA offers conditional exemptions based on prior academic or professional qualifications, reducing the total exams needed. (An important note on registration: To maximize potential exemptions, register for ACCA through an Approved Learning Partner (ALP) rather than independently.)
Exemption Scenarios based on Qualification:
|
Prior Qualification |
Potential Exemptions |
|---|---|
|
B.Com from an ACCA-affiliated college |
Up to 5 papers after passing first semester exams. |
|
Standard University Graduates (e.g., B.Com) |
Typically 5 papers, though it varies by university. |
|
Professionally Qualified (e.g., CA, CMA from India) |
Potentially up to a maximum of 9 papers. |
Requirements for Full ACCA Membership
To become a full ACCA Member, candidates must complete three core components:
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Exams: Pass all 13 required examinations across the three levels.
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Practical Experience Requirement (PER): Complete 36 months of relevant work experience.
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Can be gained before, during, or after exams.
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Internships in accounting, taxation, finance, and auditing count.
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Verified by an ACCA-approved employer or an IFRS-qualified supervisor.
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Ethics and Professional Skills Module (EPSM): Mandatory 100-hour module for professional competency development.
ACCA 2026 Examination Structure
The ACCA qualification has three distinct levels. There is no negative marking. (The lecturer describes ACCA as a "cocktail of many subjects," providing broad knowledge across finance and business.)
Comparative Structure of Exam Levels:
|
Level |
Papers & Subjects |
Exam Format & Duration |
Schedule |
|---|---|---|---|
|
Knowledge Level |
3 Papers: - Business and Technology (BT) - Management Accounting (MA) - Financial Accounting (FA) |
- 2 hours each - 100 marks - Fully objective-based |
On-demand (any time) |
|
Skill Level |
6 Papers: - Corporate & Business Law (LW) - Performance Management (PM) - Taxation (TX) - Financial Reporting (FR) - Audit & Assurance (AA) - Financial Management (FM) |
- Law (LW) Paper: 2 hours, on-demand. - Other 5 Papers: 3 hours each, mix of objective and subjective questions. |
Quarterly (March, June, Sept, Dec) |
|
Professional Level |
4 Papers Total: - 2 Compulsory - 2 Optional |
- 3 hours and 15 minutes each - Entirely case-based, theoretical, written answers. - Computer-based; practice on official ACCA Practice Platform. |
Quarterly (March, June, Sept, Dec) |
Breakdown of the Professional Level:
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Compulsory Papers (Both Required):
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Strategic Business Reporting (SBR): Advanced Financial Reporting.
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Strategic Business Leader (SBL): Comprehensive case-study, integrating business areas.
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Optional Papers (Choose any 2 of 4):
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Students select two advanced papers from: Advanced Performance Management (APM), Advanced Taxation (ATX), Advanced Audit and Assurance (AAA), Advanced Financial Management (AFM).
ACCA Pass Percentages 2026
Global pass rates for ACCA exams are generally high for a professional qualification.
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Knowledge Level: 65% to 90%
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Skill Level: 45% to 55%
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Professional Level: 40% to 55%
Cost Structure of the ACCA Qualification
ACCA costs include several components (approximate, subject to change).
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Initial Registration Fee: Approximately £89 (potentially lower with ALP promotional offers, e.g., INR 3,000-3,500).
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Annual Subscription Fee: Approximately £140-£150 per year.
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Exam Fees: Vary by level, typically INR 15,000 to 20,000 per paper.
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Coaching Fees: Variable, based on learning provider.
ACCA Career Fields and Global Opportunities
The broad ACCA syllabus, based on International Financial Reporting Standards (IFRS), opens diverse career paths.
Common Career Fields:
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Auditing & Assurance, Financial & Corporate Accounting, Taxation, Financial Management & Corporate Finance, Risk & Compliance, ESG.
Global Mobility and Job Search:
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High demand for ACCA members in UK, UAE, Singapore, Australia, Canada, Europe, and Africa.
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The official ACCA Careers portal lists thousands of daily job opportunities globally.
ACCA Salary Expectations 2026
Salaries for ACCA professionals vary by experience, location, and qualification status.
Salary Progression in India (Illustrative Range):
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INR 5 to 25 Lakhs per annum, depending on status:
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ACCA Student: Entry-level roles.
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ACCA Affiliate: Passed exams, awaiting PER/EPSM.
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ACCA Member: Completed all requirements; experienced members earn highest salaries.
The Middle East offers high demand and tax-free salaries.