
If you’ve passed ACCA exams in 2026, the next step is understanding what comes after, affiliate status, membership process, and career opportunities? Many students are unsure whether they are fully qualified after exams. The answer is no, you first become an ACCA affiliate, and then move toward full membership.
This stage is crucial because completing the remaining requirements unlocks better job roles, higher salaries, and global career opportunities.
After clearing all ACCA exams, you are officially recognised as an ACCA affiliate. This means:
You have completed the academic requirement
You can start applying for entry-level finance jobs
However, you are not yet a full ACCA member
To become fully qualified, you must complete:
Practical Experience Requirement (PER)
Ethics and Professional Skills Module (EPSM)
The ACCA membership process is the most important step after passing exams. It ensures you are not just academically strong but also professionally competent.
Becoming a full ACCA member requires more than just passing exams. It involves meeting specific practical and ethical requirements. Once you complete your exams, you become an ACCA affiliate.
The journey to full membership has two main components:
The Practical Experience Requirement (PER) is a crucial step in becoming a fully qualified ACCA member, as it bridges the gap between academic learning and real-world application. It ensures that candidates not only understand accounting concepts but can also apply them effectively in professional environments.
The PER requirement ensures you gain real-world experience in accounting and finance.
Key Requirements:
Minimum 36 months (3 years) of relevant work experience
Completion of 9 performance objectives
Skills Covered:
Financial reporting
Audit & assurance
Management accounting
Professional ethics
Progress must be reviewed and signed off on by a qualified supervisor
The Ethics and Professional Skills Module (EPSM) is designed to develop the professional mindset expected of a modern accountant. Beyond technical knowledge, it focuses on ethical decision-making, communication, and workplace effectiveness.
This module prepares candidates to handle real business situations with integrity and professionalism, making it an essential component of the journey toward ACCA membership.
Delivered as an online module
Covers important areas such as:
Ethics
Leadership
Innovation
Communication
This module ensures you can handle real business situations with integrity and is mandatory for ACCA membership.
Once you pass all exams, complete your PER, and finish the EPSM, you can apply for full ACCA membership. As an "ACCA affiliate," you have already demonstrated academic excellence.
Full membership signifies that you meet all professional standards. It shows employers your commitment to the highest level of professional accountancy. This includes continuous professional development (CPD) requirements.
Understanding the difference between ACCA Affiliate and ACCA member helps students decide their career path.
| Basis | Affiliate | Member |
| Exams | Cleared | Cleared |
| PER | Not completed | Completed (36 months) |
| EPSM | Pending | Completed |
| Status | Part-qualified | Fully qualified |
| “ACCA” Title | Not allowed | Allowed |
| Roles | Entry–mid level | Mid–senior level |
| Next Step | Complete PER & EPSM | Gain experience → Apply for FCCA |
After completing ACCA (especially membership), you can explore a wide range of ACCA jobs in India and abroad.
Financial Analyst
Auditor
Tax Consultant
Management Accountant
Finance Manager
Business Analyst
Big 4 firms (Deloitte, PwC, EY, KPMG)
MNCs
Banks & Financial Institutions
Consulting firms
The "ACCA salary" in India is highly competitive. Fresh ACCA affiliates can expect good starting packages. With experience, salaries increase significantly. Many roles offer opportunities for rapid career advancement and leadership positions:
| Experience Level | Salary (Annual) | Monthly Salary |
| Fresher (0–2 yrs) | ₹4 – ₹8 LPA | ₹30K – ₹65K |
| Mid-Level (3–7 yrs) | ₹8 – ₹20 LPA | ₹55K – ₹1.2L |
| Senior (8+ yrs) | ₹20 – ₹50 LPA | ₹1.5L – ₹3.5L+ |
| Top Roles (CFO etc.) | ₹40 – ₹80 LPA+ | ₹3L – ₹5.5L+ |