ACCA Roadmap 2026, Complete Guide for Beginners by Nimesh Jain Sir

ACCA Roadmap 2026 explains the complete journey for beginners, covering eligibility after 10th/12th/graduation, exemptions, exam structure, fees, PER, and global career scope. It helps students understand how ACCA works internationally and whether it suits their career goals in finance and accounting.

Here, Nimesh Jain Sir clarifies the upcoming ACCA changes from September 2027, confirming no loss of progress for students starting in 2026. All cleared papers will convert smoothly to the new structure, making ACCA a safe, future-ready qualification focused on data, AI, and global business skills.

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ACCA Qualification and How It Works Globally?

The Association of Chartered Certified Accountants (ACCA) offers a globally recognized qualification for aspiring finance and accounting professionals. This comprehensive guide outlines the ACCA journey for students considering starting in 2026, covering eligibility, exam structure, fees, practical experience requirements, and career prospects. It also addresses the upcoming syllabus changes and their impact on new entrants.

What is ACCA?

ACCA stands for the Association of Chartered Certified Accountants. It is an internationally recognized professional accounting body, with its qualification acknowledged in over 180 countries, providing members with global professional recognition.

Who Should Choose ACCA?

The ACCA qualification is ideal for individuals with specific career aspirations:

• Strong Interest in Core Finance Fields: Suitable for those passionate about finance, accounting, auditing, financial consultancy, business advisory, investment banking, business management, compliance, risk advisory, risk management, and treasury management.

• Global Career Ambitions: For individuals aspiring to work for multinational corporations (MNCs) or seeking global mobility. The ACCA qualification serves as a global passport.

• Desire for Flexibility: Students who prefer control over their professional journey, including study hours, and the timing and selection of exams.

• Pursuit of International Opportunities: Those looking to expand their career internationally, either immediately or in the future.

• Preference for a Globally Recognized Credential: Individuals seeking a structured, internationally recognized professional degree over traditional academic degrees.

ACCA Eligibility Criteria and Entry Routes After 10th, 12th & Graduation

ACCA offers various entry points based on a student's prior education.

ACCA Exemptions List 2026: Degree-Wise & Professional-Wise

Exemptions allow students to bypass certain exams based on their prior qualifications.

For students seeking exemptions, it is advisable to connect with an Approved Learning Partner (ALP) to explore potential discounts on exemption fees.

ACCA Exam Structure 2026: Levels, Papers & Progression Path

The ACCA qualification consists of three levels, totaling 13 papers (current structure), an ethics module, and a practical experience requirement.

1. Applied Knowledge Level: 3 papers

2. Applied Skill Level: 6 papers

3. Strategic Professional Level: 4 papers (2 mandatory, 2 optional)

Path to Membership:

1. ACCA Affiliate: Achieved upon passing all 13 exams and the Ethics and Professional Skills Module (EPSM).

2. ACCA Member: Achieved after an Affiliate completes the 36-month Practical Experience Requirement (PER).

ACCA Exam Paper Structure by Level (Knowledge, Skill & Professional)

ACCA Exam Paper Structure by Level is designed in a step-by-step manner, starting from basic business concepts to advanced professional skills. Each level has a different exam format, duration, and difficulty to gradually prepare students for real-world accounting and finance roles.

1. Applied Knowledge Level

• Papers:

• F1: Business and Technology (BT)

• F2: Management Accounting (MA)

• F3: Financial Accounting (FA)

• Format: These are on-demand Computer-Based Exams (CBEs), offering high flexibility in scheduling.

• Structure: 100-mark, 2-hour exams comprising two sections (Section A and Section B). The entire level is MCQ-based.

• Exam Environment: Exams are taken at a designated center. A standard, non-digital scientific or basic calculator is permitted. Rough sheets are provided.

2. Applied Skill Level

• Papers: Six papers: Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA), and Financial Management (FM).

• Exam Sessions:

• The Law (LW) paper is an on-demand, MCQ-based exam, similar to the Knowledge Level.

• The remaining five papers are offered in four fixed exam sessions per year: March, June, September, and December.

• Format: 3-hour exams (except for the 2-hour Law paper). These exams include both MCQ sections and a descriptive section (Section C) where answers must be typed into Word or Excel-style interfaces.

• Important Note: Remote exams are no longer an option. All exams are now strictly center-based. Students can book multiple papers in a single session.

3. Strategic Professional Level

• Papers: Students must pass 4 papers in total.

• Essential (Mandatory): 2 papers

• Strategic Business Leader (SBL)

• Strategic Business Reporting (SBR)

• Optional: Choose any 2 from 4 papers

• Advanced Financial Management (AFM)

• Advanced Performance Management (APM)

• Advanced Taxation (ATX)

• Advanced Audit and Assurance (AAA)

• Pedagogical Note: The choice of optional papers should align with your career goals and practical experience. For example, a tax intern may choose ATX, while a financial analyst may opt for AFM.

ACCA Fees: Registration and Examination

All fees are in British Pounds (£); the Indian Rupee (INR) equivalent will vary with exchange rates.

• Initial Registration Fee: £89 (One-time payment).

• Annual Subscription Fee: £137 (Payable yearly to keep the student ID active).

• Exam Fees (per paper, current rates):

• Knowledge Level: ~£84

• Skill Level: ~£147

• Professional Level (SBL/SBR): ~£255

• Professional Level (Optional): ~£185

• Exemption Fees (per paper, current rates):

• Knowledge Level: ~£86

• Skill Level: ~£114

Discounts on registration and exemption fees may be available; consult an official learning partner for current offers.

Practical Experience Requirement (PER)

A mandatory requirement of 36 months (3 years) of relevant work experience is essential to become an ACCA member. This is a formal job, not an articleship. Students can work in roles such as Financial Executive, Junior Analyst, Tax Consultant, or Audit Associate in any company. The experience is evaluated against specific performance objectives. The PER can be gained before, during, or after completing ACCA exams, offering flexibility to earn while studying.

ACCA Career Opportunities & Salary Scope in India and Abroad

ACCA members are highly sought after across diverse sectors globally.

• Potential Job Roles:

• Financial Accountant, Fund Accountant, IFRS Compliance Officer

• Investment Analyst, Portfolio Manager, FP&A Analyst

• Mergers & Acquisitions (M&A) Specialist

• Internal/External Auditor, Risk Compliance Officer

• Tax Consultant, Management Accountant, Forensic Accountant

• ESG Analyst, Treasury Manager, Finance Manager

• Global Opportunities: Key employment hubs include India, UAE, UK, Kuwait, Saudi Arabia, Singapore, Europe (Germany, Switzerland), Australia, and Canada.

• Salary Expectations (for Freshers/Interns):

• India: A student who has cleared 9 papers can expect a starting package of around ₹6 Lakhs per annum in Big Four firms for PER roles.

• UK: Starting packages can exceed £30,000 per annum.

• UAE: Starting offers for PER roles are typically between 100,000 to 250,000 AED annually.

To gauge current demand, search for "ACCA Global Jobs" to view live listings.

Upcoming ACCA Changes (from September 2027)

Significant changes to the ACCA qualification will be implemented from September 2027. It is crucial to understand these changes accurately.

1. Reduced Number of Exams: The total number of exams will be reduced from 13 to 11.

2. Revised Structure: Level names will be updated, with the Skill Level becoming the "Expertise Level".

3. New Modules: The single Ethics module will be replaced by three distinct employability modules.

4. Modernized Syllabus: Greater emphasis will be placed on Data, AI, Sustainability, and real-world business scenarios. New papers will be introduced, such as "Performance with Data Analytics" and an optional "Data Science" paper at the professional level.

Impact of ACCA Changes on Students Starting in 2026

This is the most critical aspect for new students.

• There will be NO loss of progress.

• ACCA has explicitly stated: "Every exam and module you pass before the transition will be converted into an equivalent element in the new qualification."

• If you pass a paper under the current syllabus (e.g., Taxation), you will receive an automatic exemption for its equivalent in the new syllabus. You will not need to retake any exams.

• A student starting in 2026 will likely complete the Knowledge and Skill levels under the current syllabus before the September 2027 changes. By the time they reach the Strategic Professional level, they will benefit from the new structure, potentially needing to sit for only three papers instead of four at that level.

ACCA has provided an online transitional tool for students to plan their studies and view a transparent conversion path. There is no need to delay starting ACCA; your achievements will seamlessly transition to the modernized qualification.