ACCA Eligibility Criteria 2025: ACCA, or Associate Chartered Certified Accountants, is a globally recognized qualification. To earn the ACCA certification, candidates must meet the specific eligibility criteria for 2025. Only those who fulfill these requirements will be permitted to sit for the exams. The ACCA exams in 2025 have varied eligibility criteria depending on the level, and candidates should be aware of these before applying.
Additionally, ACCA offers exemptions for certain candidates, which are also based on specific eligibility conditions. Continue reading this article to learn about the detailed eligibility criteria for the ACCA course, the requirements after graduation, eligibility for Indian students, and the available exemptions and their criteria.
ACCA Eligibility Criteria 2025
ACCA outlines the eligibility criteria for its exams on its official website, and candidates should verify these requirements before applying for the ACCA 2025 exams. There are a total of 13 ACCA exams, each with different eligibility criteria. The following is a detailed explanation of the ACCA eligibility for 2025:
ACCA Eligibility After 12th
Candidates must have completed their 12th grade from a recognized board. To qualify, candidates need to score at least 65% in two subjects, including Accounts and Mathematics, and a minimum of 50% in the remaining three subjects. Higher Secondary Certificate holders must score over 130 marks out of 200 to be eligible for the ACCA 2025 course.
ACCA Eligibility After Class 10
Students who have completed their Class 10 can also pursue the ACCA course by first completing the ACCA Foundation in Accountancy diploma.
ACCA Eligibility After Graduation
Graduates pursuing a degree in Commerce, such as B.Com, BBA, or BMS, are eligible to take the ACCA exams. BA or B.Sc. graduates from a recognized university can also enroll in the ACCA course, but they must first complete the ACCA Foundation diploma.
ACCA Eligibility for CA Students
Students preparing for CA Foundation and CA Inter exams are eligible for the ACCA course. Chartered Accountants (CAs) can also take the ACCA exams to gain added credibility and a global advantage.
Age Limit
The minimum age required to take the ACCA Foundation diploma course is 16 years.
ACCA Levels
ACCA 2025 has three levels in total. The ACCA course consists of three main levels: Knowledge Level, Skill Level, and Professional Level. To achieve the ACCA certification, candidates must pass 13 exams across these levels. Below is the list of ACCA subjects and levels:
ACCA Levels
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Level
|
Subjects
|
Applied Knowledge
|
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Business and Technology (BT)
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Management Accounting (MA)
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Financial Accounting (FA)
|
Applied Skills
|
-
Corporate and Business Law (LW)
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Performance Management (PM)
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Taxation (TX)
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Financial Reporting (FR)
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Audit and Assurance (AA)
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Financial Management (FM)
|
Strategic Professional
|
Essential Papers:
Optional Papers (Choose 2):
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Advanced Financial Management (AFM)
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Advanced Performance Management (APM)
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Advanced Taxation (ATX)
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Advanced Audit and Assurance (AAA)
|
ACCA Exemptions 2025
Students with a degree in accounting or commerce can receive exemptions for certain exams in the ACCA certification. This means they may not need to take all the exams. However, they must follow a specific process to apply for these exemptions, which involves paying a fee. Below are the exemptions for ACCA 2025:
ACCA Exemptions
|
Qualification
|
No. of Exemptions
|
Subjects Exempted
|
12th Grade
|
0
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None
|
BBA (Related)
|
1
|
BT
|
3-Year Bachelor’s Degree (B.Com, BAF, or similar)
|
5
|
BT, MA, FA, LW, TX
|
CA (Intermediate)
|
5
|
BT, MA, FA, TX, AA
|
CA (Inter with B.Com)
|
6
|
BT, MA, FA, LW, TX, AA
|
Qualified CA
|
9
|
BT, MA, FA, LW, PM, TX, FR, AA, FM
|
How to Apply for ACCA Exam Exemptions?
Candidates who are eligible for ACCA exam exemptions based on their qualifications can follow these simple steps to claim exemptions for certain ACCA exams in 2025:
Check the Exemption Cost:
ACCA charges a fee for each exam, including an exemption fee for the specific exams candidates wish to skip. Candidates can use the ACCA Exemption Calculator to determine the cost of their desired exemptions.
Prepare Your Documents:
Candidates must gather all necessary documents to support their exemption claim. This may include a graduation certificate, CA results, or class 12 marksheets, depending on the qualification.
Complete Registration:
Exemption applications can be submitted during the ACCA 2025 registration process. Candidates will need to upload the required documents and pay the exemption fee as part of their registration.