Association of Chartered Certified Accountants (ACCA)

Globally recognized accountancy qualification opening doors to rewarding career opportunities worldwide

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About ACCA Course

The Association of Chartered Certified Accountants (ACCA) is a globally recognized professional accountancy qualification that opens doors to rewarding career opportunities in accounting, finance, and business worldwide.

The best time to start your ACCA journey is now. Whether you're a fresh graduate or a working professional, ACCA provides flexibility to study at your own pace while gaining practical experience.

ACCA's Practical Experience Requirement (PER) is designed to ensure you develop the practical skills needed to build a successful career. It's recommended to complete PER alongside your exams to apply theoretical knowledge in real-world scenarios.

ACCA offers unparalleled flexibility with multiple exam sessions throughout the year and various study options, including full-time, part-time, and online learning. The qualification is recognized globally, providing opportunities to work in over 180 countries.

ACCA Syllabus Overview

Comprehensive curriculum designed to develop complete finance professionals

Applied Knowledge
Applied Skills
Strategic Professional

Business and Technology (BT) F1

Format: Computer-based exam | Time: 2 hours

Introduces business organization structure, strategic management, leadership, governance, ethics, control, security, technology, and data analytics in business. Provides understanding of how these areas interact in the business environment.

Management Accounting (MA) F2

Format: Computer-based exam | Time: 2 hours

Covers budgeting, standard costing, performance measurement, cost accounting, and decision-making techniques. Develops skills to use management accounting techniques for planning, decision-making, performance evaluation, and control.

Financial Accounting (FA) F3

Format: Computer-based exam | Time: 2 hours

Focuses on preparation of financial statements, accounting principles, concepts, and regulations. Teaches the conceptual framework for financial reporting and accounting standards applicable to financial statements.

Corporate and Business Law (LW) F4

Format: Computer-based exam | Time: 2 hours

Examines the legal framework relating to business, including formation and constitution of companies, capital and financing, management, administration, regulation, insolvency, and corporate fraudulent behavior.

Performance Management (PM) F5

Format: Computer-based exam | Time: 3 hours

Develops knowledge and skills in applying management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation, and control.

Taxation (TX) F6

Format: Computer-based exam | Time: 3 hours

Covers the knowledge and skills relating to the tax system as it applies to individuals, single companies, and groups of companies. Includes preparation of tax computations and providing tax advice.

Financial Reporting (FR) F7

Format: Computer-based exam | Time: 3 hours

Develops knowledge and skills in understanding and applying accounting standards and the conceptual framework for financial reporting. Focuses on preparation of financial statements for single and group entities.

Audit and Assurance (AA) F8

Format: Computer-based exam | Time: 3 hours

Examines the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework. Covers audit planning, evidence, review, and reporting.

Financial Management (FM) F9

Format: Computer-based exam | Time: 3 hours

Develops the knowledge and skills expected of a finance manager in relation to investment, financing, and dividend policy decisions. Covers financial management function, working capital management, and business valuations.

Strategic Business Leader (SBL) SBL

Format: Computer-based exam | Time: 4 hours

Integrates knowledge from all areas of the ACCA syllabus and tests it within a business scenario. Focuses on leadership, governance, strategy, risk, technology, and professional skills in a business context.

Strategic Business Reporting (SBR) SBR

Format: Computer-based exam | Time: 3 hours 15 minutes

Develops knowledge and skills in understanding and applying accounting standards and the conceptual framework for financial reporting. Focuses on preparation of financial statements for complex entities.

Advanced Financial Management (AFM) P4

Format: Computer-based exam | Time: 3 hours 15 minutes

Applies relevant knowledge, skills, and exercise professional judgment in expected roles as a financial manager or advisor. Covers advanced investment, financing, and risk management decisions.

Advanced Performance Management (APM) P5

Format: Computer-based exam | Time: 3 hours 15 minutes

Applies relevant knowledge, skills, and exercise professional judgment in selecting and applying strategic management accounting techniques in different business contexts to contribute to planning, control, and performance evaluation.

Advanced Taxation (ATX) P6

Format: Computer-based exam | Time: 3 hours 15 minutes

Applies knowledge and skills to provide relevant information and advice to individuals and businesses on the impact of major taxes on financial decisions and situations.

Advanced Audit and Assurance (AAA) P7

Format: Computer-based exam | Time: 3 hours 15 minutes

Applies knowledge, skills, and exercise professional judgment in analyzing, evaluating, and concluding on assurance engagements and other audit and assurance issues in the context of best practice and current developments.

"ACCA qualification opens doors to incredible opportunities worldwide. It's not just an accounting qualification; it's a passport to a global career." - Sheikh Siyaf, Managing Director at CrackACCA
ACCA Advantages

Advantages of ACCA in Modern World

Global Mobility

ACCA is recognized in over 180 countries, giving you the flexibility to work anywhere in the world.

Career Progression

ACCA members often reach senior positions faster than their non-qualified peers.

Industry Relevance

The ACCA curriculum is regularly updated to reflect the changing needs of the business world.

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ACCA Exam Details

ACCA Exams

4 Attempts/Year

March, June, September, December

Exam Duration

2-4 hours per paper

EPSM Requirement

Ethics and Professional Skills Module

PER Requirement

36 months practical experience

Max Papers/Session

Up to 4 papers in one sitting

Pass Mark

50% for all papers

ACCA Exemptions

5 Paper Exemption

For graduates with relevant degrees

  • BT - Business and Technology
  • MA - Management Accounting
  • FA - Financial Accounting
  • LW - Corporate and Business Law
  • TX - Taxation

6 Paper Exemption

For B.Com and similar degrees

  • All Applied Knowledge papers
  • FR - Financial Reporting
  • PM - Performance Management
  • Eligibility: B.Com

9 Paper Exemption

For CA and similar qualifications

  • All Applied Knowledge papers
  • All Applied Skills papers
  • Eligibility: CA India

ACCA Career Options

Chief Financial Officer (CFO)
Finance Director
Financial Controller
Audit Manager
Tax Consultant
Management Accountant
Financial Analyst
Business Analyst
Internal Auditor
Forensic Accountant
Finance Manager
Audit Associate

ACCA Salary Range in India

Entry Level 4-8 LPA
Mid Level 10-15 LPA
Senior Level 20+ LPA

Salaries may vary based on experience, company, and location

Frequently Asked Questions

What is the duration of the ACCA course?

The duration to complete ACCA varies based on your prior qualifications and the time you can dedicate to studies. On average, students complete the course in 2-3 years.

What are the eligibility criteria for ACCA?

To register for ACCA, you need to be at least 18 years old and have completed 10+2 with minimum 65% in Mathematics/Accounts and English, and at least 50% in other subjects.

How many papers are there in ACCA?

ACCA consists of 13 exams (9 fundamentals and 4 professionals) divided into three levels: Applied Knowledge (3 papers), Applied Skills (6 papers), and Strategic Professional (4 papers).

What is the passing percentage for ACCA exams?

The passing mark for all ACCA exams is 50%. The global pass rates typically range between 40-60% depending on the paper.

Can I pursue ACCA along with a full-time job?

Yes, ACCA is designed to be flexible. Many students pursue it while working full-time through evening classes, weekend batches, or online learning options.

What is the PER requirement in ACCA?

PER (Practical Experience Requirement) is a crucial component where you need to complete 36 months of relevant work experience and achieve 9 performance objectives to become an ACCA member.

How do I claim exemptions in ACCA?

Exemptions are awarded based on your prior qualifications. You can check your eligibility on the ACCA website and submit your documents for evaluation during registration.

Is ACCA recognized in India?

Yes, ACCA is recognized by the Indian government and highly valued by employers in India. It is considered equivalent to a postgraduate degree by many organizations.