The ACCA (Association of Chartered Certified Accountants) qualification has emerged as a top choice for students in India aspiring for a global career in accounting and finance. Recognized in over 180 countries, ACCA equips professionals with the skills and knowledge needed in today’s fast-evolving financial world.
If you’re considering this qualification, understanding the ACCA course details and the structure of ACCA fees in India is essential. This guide covers everything students need to know in 2025 — from the course layout and eligibility to exam structure and cost breakdown.
Understanding the ACCA Qualification
ACCA is a globally recognized professional accounting qualification based in the UK. It aims to develop strategic, financial, and ethical expertise in aspiring accountants and finance professionals. ACCA’s curriculum is aligned with International Financial Reporting Standards (IFRS), making it particularly useful for those looking to work in multinational environments.
Whether you’re a high school graduate, college student, or working professional, ACCA offers a flexible path to becoming a globally recognized accountant.
ACCA Course Details: A Complete Breakdown
The ACCA qualification comprises 13 exams, divided across three levels. In addition to passing these exams, candidates must complete a professional ethics module and fulfill practical work experience requirements to become full members.
1. Applied Knowledge Level
This is the introductory stage, which focuses on core business and finance principles. It includes:
- Business and Technology (BT)
- Management Accounting (MA)
- Financial Accounting (FA)
These subjects form the foundation of your accounting knowledge and help you understand how organizations operate.
2. Applied Skills Level
This level develops your technical and analytical skills through six intermediate subjects:
- Corporate and Business Law (LW)
- Performance Management (PM)
- Taxation (TX)
- Financial Reporting (FR)
- Audit and Assurance (AA)
- Financial Management (FM)
You’ll learn how to apply accounting concepts in real-world business scenarios at this stage.
3. Strategic Professional Level
The final level focuses on strategic thinking and leadership in finance. It consists of:
Compulsory Papers:
- Strategic Business Leader (SBL)
- Strategic Business Reporting (SBR)
Optional Papers (Choose Any Two):
- Advanced Financial Management (AFM)
- Advanced Performance Management (APM)
- Advanced Taxation (ATX)
- Advanced Audit and Assurance (AAA)
Completing these papers prepares students for senior-level roles in global organizations.
Ethics and Professional Skills Module (EPSM)
In addition to the 13 papers, ACCA requires students to complete the Ethics and Professional Skills Module. This module enhances decision-making, leadership, and communication skills — critical for modern finance professionals.
Practical Experience Requirement (PER)
To become an ACCA member, students must also complete 36 months of relevant work experience in a finance or accounting role. The experience can be gained before, during, or after completing the exams, and must align with nine performance objectives set by ACCA.
Who Can Pursue ACCA in India?
One of the highlights of the ACCA program is its accessibility. It accommodates candidates from a variety of educational backgrounds:
- 12th Grade Students (Commerce Stream): Students can begin the course after completing their Class 12 exams, provided they meet minimum eligibility.
- Graduates (e.g., B.Com, BBA): Degree holders can directly begin at the Applied Skills level and may qualify for exemptions.
- Chartered Accountant (CA) Aspirants: Candidates who have cleared certain levels of the Indian CA program often receive multiple exemptions.
The flexible entry points make ACCA an appealing choice for students and professionals at different stages of their careers.
Exam Pattern and Frequency
ACCA offers a flexible exam schedule with four exam sessions each year — in March, June, September, and December.
- Applied Knowledge exams can be taken on-demand throughout the year as Computer-Based Exams (CBEs).
- Applied Skills and Strategic Professional exams are session-based and held during the quarterly exam windows.
This flexible format allows students to progress at their own pace, balancing studies with work or other commitments.
ACCA Fees in India: What to Expect
Understanding the ACCA fees in India is crucial for budgeting your journey effectively. While exact figures vary due to exchange rates and periodic updates, here is a general overview of the types of fees involved.
1. Initial Registration Fee
This is a one-time fee that you pay when registering as an ACCA student. It provides access to the official ACCA study resources and student portal.
2. Annual Subscription Fee
To maintain your student status, ACCA charges an annual subscription fee. This remains payable each year until you become a member.
3. Examination Fees
Each exam has a specific fee depending on the level and the exam entry period (early, standard, or late). Early registration is encouraged to benefit from reduced costs.
4. Exemption Fees
If you qualify for exemptions based on your academic background, you will need to pay a fee per exempted paper.
5. EPSM Fee
The Ethics and Professional Skills Module also carries a separate charge.
6. Other Fees
If your registration lapses or if you skip the annual renewal, there may be additional fees for reactivation.
Additional Costs:
While not part of ACCA’s official charges, students should also budget for:
- Study materials and textbooks
- Mock exams and revision kits
- Optional ACCA coaching classes
These costs vary depending on how you choose to prepare for the exams—whether self-study or guided learning.
Career Opportunities After ACCA in India
India’s growing alignment with international accounting standards like IFRS has led to increasing demand for ACCA-qualified professionals. Once qualified, you can explore roles such as:
- Financial Analyst
- Internal Auditor
- Management Accountant
- Risk Consultant
- Tax Advisor
- Finance Business Partner
You’ll find opportunities across industries like banking, insurance, consultancy, IT, FMCG, and even government enterprises.
Benefits of Pursuing ACCA in India
Here’s why ACCA is gaining popularity among Indian students:
- Global Recognition: Valid in over 180 countries.
- IFRS-Focused Curriculum: Aligned with international financial standards.
- Flexible Study Options: Students can complete the course at their own pace.
- Exemptions for Graduates and CAs: Speeds up the qualification process.
- High Demand in Global Firms: Especially in Big 4 firms and MNCs.
Final Thoughts
Pursuing the ACCA qualification in India opens the door to a dynamic and internationally recognized career in accounting and finance. Whether you’re starting after school or enhancing your existing qualifications, ACCA offers the flexibility, depth, and global scope that few other accounting credentials provide.
By understanding the complete ACCA course details and being well-informed about the ACCA fees in India, students can confidently plan their journey toward becoming globally certified finance professionals.
