ACCA (the Association of Chartered Certified Accountants) is a global professional accountancy body. The ACCA Qualification is built around three elements that every student completes on the way to membership: ACCA exams across three levels, the Ethics and Professional Skills module, and the Practical Experience Requirement (PER).
The ACCA exams are split into three levels: Applied Knowledge, Applied Skills, and Strategic Professional. Together they add up to a maximum of 13 exams.
| Level | Exams | Number of exams |
|---|---|---|
01Applied Knowledge |
| 3 |
02Applied Skills |
| 6 |
03Strategic Professional: Essentials |
| 2compulsory |
04Strategic Professional: Options |
| 2selected |
a broad introduction to finance, building essential accounting understanding and techniques.
practical finance skills needed by a professional accountant in any sector or industry.
preparation for leadership roles, with the option to specialise through your two chosen Options exams.
a required module that builds the ethical and professional skills employers look for.
a minimum of 36 months of relevant work experience and 9 performance objectives, signed off by a practical experience supervisor.
You qualify as an ACCA member only after completing the exams, the ethics module, and the practical experience requirement.
If you hold a relevant qualification, such as a finance or accounting degree, you may be able to claim exemptions.
Exemptions can apply to the Foundation level qualifications and to the nine Applied Knowledge and Applied Skills exams.
No exemptions are given for the Strategic Professional exams.
No exemptions are given on the basis of work experience.
A fee is payable for each exemption you claim.
ACCA awards exemptions only after assessing your prior learning, and you can check if you are using ACCA’s official Exemptions Calculator.
Applicants in India can apply directly with a Senior School Certificate (10+2, CBSE/ICSE) and a pass in five subjects including English and mathematics. Bachelor's or master's degree holders can also apply.
Students without these qualifications begin at ACCA’s foundation level, which leads to the ACCA Diploma in Accounting and Business (RQF Level 4). After that diploma, you start at the Applied Skills exams rather than Applied Knowledge.
For the full breakdown, see our ACCA Eligibility page.
ACCA has announced that the qualification is being redesigned from 2027. ACCA states that all applications are assessed against the current qualification up to June 2027, and that existing exemptions will be transitioned automatically in July 2027 under its published transition rules. Please check ACCA’s official website for the latest exam dates and transition details before planning your exam schedule.
Visit ACCA Official WebsiteUp to 13: three at Applied Knowledge, six at Applied Skills, and four at Strategic Professional (two Essentials plus two Options).
Yes, if you meet ACCA’s minimum entry requirements for India (see our Eligibility page). If you don’t, you can begin at the foundation level.
Yes. You need a minimum of 36 months of relevant experience and 9 performance objectives, signed off by a practical experience supervisor, to qualify as a member.
You choose two of AFM, AAA, ATX and APM. Pick based on the area you want to specialize in: financial management, audit, tax or performance management.
Not necessarily. Depending on your prior qualifications, you may claim exemptions from some Applied Knowledge and Applied Skills exams.
No. ACCA does not award exemptions for Strategic Professional exams.
No. ACCA does not award exemptions on the basis of work experience.
ACCA has published transition rules for existing students and exemptions. Check ACCA’s official transition guidance for your specific situation.
You start at ACCA’s foundation level, which leads to the ACCA Diploma in Accounting and Business (RQF Level 4). After that diploma, you begin at the Applied Skills exams and don’t have to take the Applied Knowledge exams.
You must complete the Ethics and Professional Skills module and the Practical Experience Requirement (36 months of relevant experience and 9 performance objectives).