Associate Chartered Certified Accountants (ACCA)

What is ACCA?

The Association of Chartered Certified Accountants (ACCA) qualification is a globally recognised passport to success in accounting, finance, and business management. As the world’s largest international accountancy body, ACCA equips students and professionals with the technical expertise, strategic thinking, and ethical foundation that employers demand.

With over 500,000 students and members in more than 180 countries, ACCA provides a direct route to international career opportunities in public practice, audit, taxation, corporate finance, consulting, and senior management. To earn the prestigious ACCA designation, candidates must complete up to 13 exams (with exemptions available), a practical experience requirement, and the Ethics and Professional Skills Module (EPSM). ACCA members are highly respected for their global expertise and leadership, making this qualification one of the most valuable credentials in the world of business and finance.

Structure of the ACCA Programme

The ACCA programme is divided into three levels which can be completed over a period of 3 to 4 years on average. Student has to pass up to 13 exam papers, depending on exemptions:

Applied Knowledge (3 Papers)

Applied Skills (6 Papers)

Strategic Professional (4 Papers)

In addition to exams, students must complete:

Ethics and Professional Skills Module (EPSM)
36 months (3 years) of relevant work experience

ACCA Entry Requirements

ACCA offers multiple entry routes based on age and Academic qualifications:

Minimum Entry Route	2 passes at GCE A’ Levels and 3 passes at GCSE/GCE O Level in five separate subjects, including English and Mathematics, with at least 50%.
Graduate Entry Route	Bachelor’s degree (B.Com, BA, BSc) from a recognized university
Foundation in Accountancy (FIA) Route	After completing the FIA, students can progress directly to the ACCA Qualification, receiving exemptions from the first three exams (BT, MA, FA) and beginning their journey from Corporate and Business Law (LW/F4).

ACCA Exemptions

ACCA offers exemptions based on prior qualifications:

Prior Qualifications	Exemptions in ACCA
Foundation in Accountancy (FIA)	3 papers of Applied Knowledge level
Business / Commerce Graduates	Up to 9 papers of Applied Knowledge and Skills level
Professional Qualifications (CA, CMA, CIMA, etc.)	Exemptions based on syllabus overlap

Note: No exemptions are granted for the Strategic Professional level exams of the ACCA Qualification, and exemptions are not awarded based on work experience.

Exam Structure

All exams are computer-based (CBEs):
- First 4 exam papers (BT, MA, FA and LW) are on-demand exams which can be attempted any month of the year but
- Next 9 exam papers are conducted in each quarter i.e., March, June, September and December of every year.
Students can progress at their own pace
Passing marks for each paper is 50%

Career Opportunities after ACCA

An ACCA qualification opens opportunities in:

Audit and Assurance – Work with top audit firms (Big 4: PwC, Deloitte, EY, KPMG).
Taxation and Compliance – Local and international tax advisory.
Corporate Finance – Investment analysis, mergers & acquisitions, financial planning.
Consulting & Advisory – Risk management, strategic business consulting.
Senior Leadership Roles – CFO, Finance Director, Business Partner.