Class 10 / no formal qualification
Foundation level (Foundations in Accountancy, FIA)
No academic entry requirements. ACCA recommends starting at Level 2 if you have no formal qualifications.

ACCA entry depends on the qualifications you already hold. Students in India can start with the ACCA Qualification if they meet ACCA’s minimum entry requirements or begin at the foundation level if they do not yet meet those requirements.

| Your starting point | Where you begin | What ACCA says |
|---|---|---|
01Class 10 / no formal qualification | Foundation level (Foundations in Accountancy, FIA) | No academic entry requirements. ACCA recommends starting at Level 2 if you have no formal qualifications. |
02Class 12 (10+2 CBSE/ICSE) with a pass in five subjects including English and mathematics | ACCA Qualification, from Applied Knowledge | Meets ACCA’s minimum entry requirement for India. |
03Class 12 that does not meet the requirement | Foundation level | Start at foundation level and progress towards the ACCA Qualification. |
04Bachelor's or master's degree from a university | ACCA Qualification | Eligible to apply. You may also claim exemptions if your degree is relevant. |
05Relevant finance/accounting degree or professional qualification | ACCA Qualification, with exemptions | Exemptions are assessed individually, up to nine exams. |
Foundation level (Foundations in Accountancy, FIA)
No academic entry requirements. ACCA recommends starting at Level 2 if you have no formal qualifications.
ACCA Qualification, from Applied Knowledge
Meets ACCA’s minimum entry requirement for India.
Foundation level
Start at foundation level and progress towards the ACCA Qualification.
ACCA Qualification
Eligible to apply. You may also claim exemptions if your degree is relevant.
ACCA Qualification, with exemptions
Exemptions are assessed individually, up to nine exams.
Note: Always confirm your own qualification against ACCA’s official minimum entrance requirements table before applying.
ACCA’s minimum entry requirement for India is a Senior Schools Certificate (10+2, CBSE/ICSE) with a pass in five subjects, including English and mathematics.
ACCA’s published requirement does not name a specific stream such as commerce.
ACCA’s published requirement does not state a minimum percentage. The requirement is about passing five subjects, including English and mathematics.
The Foundation Route
Foundations in Accountancy (FIA) are ACCA’s foundation level, designed for school leavers, career changers and those new to finance.
There are no academic entry requirements for the FIA.
FIA qualifications include the ACCA Diploma in Financial and Management Accounting (RQF Levels 2 and 3), the ACCA Diploma in Accounting and Business (RQF Level 4), and Certified Accounting Technician (CAT).
After you pass the ACCA Diploma in Accounting and Business, you don’t take the Applied Knowledge exams. You start at the Applied Skills exams of the ACCA Qualification.
ACCA says FIA exams can be completed in as little as 12 to 18 months.
Your existing qualifications may help you enter the ACCA Qualification and claim exam exemptions.
Students with a bachelor’s or master’s degree from a university can apply for the ACCA Qualification.
If your degree is relevant to finance or accounting, you may claim exemptions from some exams.
ACCA awards exemptions only after a rigorous assessment of your prior learning, so results vary by qualification and institution.
Exemptions can apply to the Foundation level qualifications and to the nine Applied Knowledge and Applied Skills exams.
No exemptions are awarded for the Strategic Professional exams.
No exemptions are awarded on the basis of work experience.
A fee is payable for each exemption you claim. Exemptions must be paid within 30 days of being awarded.
If you want to cancel an exemption, you must tell ACCA within 14 days to be eligible for a refund or credit.
If your knowledge of a subject is rusty, ACCA suggests you consider sitting the exam instead of claiming the exemption.
A valid identity document
Documents that confirm your eligibility for your entry route, such as your Class 10 and 12 certificates or degree documents
Only official documents issued by the awarding body are accepted
If your documents are not in English, you need the original plus an English translation by a licensed translator, stamped
Step by Step
Visit ACCA’s official website and start your online application.
Add your contact details and residential address.
Enter a registration code if you have one from an ACCA partner, employer or education provider. It is optional.
Choose whether ACCA can register you for another qualification if you don’t meet the ACCA entry requirements.
Upload your identity and qualification documents.
Review your application, accept the terms and conditions, and pay the application fee.
Track your application status in your ACCA account. ACCA aims to complete its assessment within five working days.
ACCA has announced that the qualification is being redesigned from 2027. ACCA states that all applications up to June 2027 are assessed against the current qualification. Please check ACCA’s official website for the latest entry and transition guidance before you register.
Visit ACCA Official WebsiteFind answers to common questions about ACCA eligibility, entry routes, exemptions and registration.
Explore the information you need before beginning your ACCA journey.
ACCA GUIDEStudents with a 10+2 (CBSE/ICSE) and a pass in five subjects including English and mathematics, or those holding equivalent qualifications, a bachelor’s degree or a master’s degree. Students who don’t meet these can start at foundation level.