ACCA (Association of Chartered Certified Accountants) is a reputable global professional accountancy qualification. It is headquartered in London, UK, and its national offices operate in many countries, providing and administering the ACCA qualification worldwide.

ACCA qualification is globally recognised and valued by employers across the world. ACCA professionals work in audit firms, finance departments, banks, industry, budgeting and revenue functions, taxation, commercial organisations, local and multinational companies.

   General Eligibility for ACCA

To start the ACCA Qualification, you generally need one of the following:

• A Level with 2 passes and O Level with 3 passes in five separate subjects including
• English and Mathematics or equivalent qualifications.
• American High School Certificate with at least 50% marks or equivalent.
• Graduation such as B.A, BSc, B.Com, or equivalent bachelor qualification.
• Foundation Diploma or equivalent introductory qualification.
  

Note: Students who complete a Foundation Diploma (such as the ACCA Foundation in Accountancy) receive exemptions from the first three exams and transfer onto the ACCA Qualification.

   Eligibility Criteria for ACCA in Pakistan

In Pakistan, the ACCA eligibility requirements are:

• Intermediate (HSC/F.Sc/FA/I.Com) with at least 50% marks is accepted as a substitute for O Levels.
  
• 2 passes at GCE/VCE A Level (grades A–E) plus 3 passes at GCSE/Vocational GCSE/GCE O Level (grades A–C or 9–4) in five separate subjects including English and Mathematics.
• 2‑year Bachelor’s degree, or Associate degree (subject to ACCA accreditation).
• Matriculation (SSC), Diploma in Commerce (D.Com), Diploma in Engineering and similar lower‑level qualifications are generally not sufficient

   Eligibility Criteria for ACCA in India

In India, the ACCA eligibility requirements are:

• Completion of 10+2 / Higher Secondary / Indian School Certificate with passes in 5 subjects including English and Mathematics or Accounts, with minimum percentage criteria (generally 65% in at least 2 subjects and over 50% in others).
  
• Students with 10+2 are generally eligible to register directly for ACCA (subject to English/Maths pass requirements).
  
• Graduates and degree holders may join ACCA and also apply for exemptions based on their course subjects.

   ACCA Program Structure

ACCA is divided into following three parts:

APPLIED KNOWLEDGE PAPERS (3)
1	Business and Technology	2 Hours
2	Management Accounting	2 Hours
3	Financial Accounting	2 Hours
APPLIED SKILLS PAPER (6)
4	Corporate and Business Law	3 Hours
5	Performance Management	3 Hours
6	Taxation	3 Hours
7	Financial Reporting	3 Hours
8	Audit and Assurance	3 Hours
9	Financial Management	3 Hours
STRATEGIC PROFESSIONAL PAPERS
10	Strategic Business Leader	3 Hours
11	Strategic Business Reporting	3 Hours
12	Advanced Financial Management	3 Hours
13	Advanced Performance Management	3 Hours
14	Advanced Taxation	3 Hours
15	Advanced Audit and Assurance	3 Hours

In addition, students must complete the Ethics and Professional Skills module before or during the Strategic Professional level.

There are two types of exams for the above papers: (1) computer-based exams and (2) paper-based exams. The first four papers are attempted as computer-based exams (available every month of the year) and consist of objective-type questions. For the remaining courses (Applied Skills and Strategic Professional papers), students have the option to appear in either a paper-based or computer-based exam, conducted in March, June, September, and December. These exams include both objective-type and explanatory/descriptive questions.

 ACCA Fee Structure 2025

The fees payable to ACCA, UK are as follows:

Note: Local invigilation or centre charges may apply and vary by country. Tuition and college fees are additional and vary by provider and location.

   How to study ACCA – Admission Procedure

• The ACCA Qualification is administered and examined by ACCA, UK.
  
• Colleges in different countries, including Pakistan, are affiliated with ACCA and provide study support and examination facilities.
  
• Students can register with ACCA, UK via the official ACCA online portal by submitting required documents and paying the registration fee.
  After registration with ACCA, students may also register with local ACCA affiliated tuition providers for classes.

   Flexibility in ACCA Program

• You can manage your pace — study and sit for exams as suitable for you.
  
• You may enter up to four papers in a single exam session.
  
• Computer based exams are available throughout the year for many Applied Knowledge and Applied Skills papers.
  
• Paper based exams run in March, June, September, and December.

 

   Exemption of Papers in ACCA

• Students with relevant prior qualifications (e.g., B.Com, BSc Accounting, etc.) may get exemptions from up to nine papers (all Applied Knowledge and Applied Skills) based on ACCA’s exemption rules.
  
• No exemptions are awarded for Strategic Professional exams.
  
• Exemption is subject to ACCA assessment and payment of exemption fees.
  
• Exemptions help students start the ACCA journey at a level corresponding to their existing knowledge.

   Exam Dates

• ACCA holds four exam sessions each year: March, June, September, and December.
  
• Many Applied Knowledge and some Applied Skills exams are available as on demand CBEs throughout the year.

   Duration of the ACCA Program

• The average duration to complete ACCA is 3–4 years, depending on exemptions, pace, and work experience.
• Students must also complete three years of relevant practical experience as part of the ACCA qualification requirements.

 

Disclaimer: This website is not the official website of ACCA. The information provided here is for general informational purposes only, particularly for new students, as colleges in some countries may not provide comprehensive guidance.