01
Awarding body
ACCA
ACCA, the global body for professional accountants
CA (ICAI)
ICAI, a statutory body under the Chartered Accountants Act, 1949
Association of Chartered Certified Accountants
ACCA and CA are two separate professional accountancy qualifications, awarded by two different bodies. ACCA is a global body, while CA is awarded by the Institute of Chartered Accountants of India (ICAI), a statutory body set up under the Chartered Accountants Act, 1949. This page compares them using information from ACCA, ICAI and Indian law.
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ACCA vs CA (ICAI): Side-by-Side Comparison
| Parameter | ACCA | CA (ICAI) |
|---|---|---|
| 01Awarding body | ACCA, the global body for professional accountants | ICAI, a statutory body under the Chartered Accountants Act, 1949 |
| 02Entry after school | 10+2 (CBSE/ICSE) with at least 65% in English and Mathematics and 50% in each of the remaining subjects, with a pass in five subjects. Students who do not meet these requirements can start at the Foundation level, which has no academic entry requirements. | Register for Foundation after passing Class 10. The first Foundation exam attempt comes after appearing in Class 12. |
| 03Entry for graduates | A bachelor’s or master’s degree is an accepted route, and relevant degrees may earn exemptions. | Direct entry to Intermediate for commerce graduates or postgraduates with a minimum of 55%, or for non-commerce graduates or postgraduates with a minimum of 60%. Intermediate-passed candidates of ICSI or ICMAI are also eligible. |
| 04Structure | Up to 13 exams in three levels (Applied Knowledge, Applied Skills, Strategic Professional) plus the Ethics and Professional Skills module | Three levels: Foundation (4 papers), Intermediate (6 papers in 2 groups) and Final (6 papers in 2 groups), plus four self-paced online modules |
| 05Specialization | Choose 2 of 4 Options exams (AFM, AAA, ATX, APM) at Strategic Professional level | Self-paced modules include one elective (choose one of ten) and one multidisciplinary subject (choose one of four) |
| 06Practical requirement | 36 months of relevant work experience and 9 performance objectives, signed off by a supervisor | 2 years of practical training after both Intermediate groups and a 4-week ICITSS course. Industrial training of 9 to 12 months is permitted in the last part. |
| 07Exemptions | Up to nine Applied Knowledge and Applied Skills exams for relevant qualifications, assessed individually. None for Strategic Professional or for work experience. | Within the course, a paper with 60% or more marks is exempt for the next three exams if you fail a group |
| 08Statutory audit of companies in India | Not available on the ACCA Qualification alone. Companies Act s.141 makes only a chartered accountant (within the meaning of the Chartered Accountants Act) eligible. | Available to a CA holding a certificate of practice |
| 09Use of the title “Chartered Accountant” in India | Not available to non-members of ICAI | Reserved for ICAI members |
| 10Global reach | Members in over 180 countries. Audit rights abroad depend on local regulations. | Regulates the CA profession in India. Offers an international curriculum for students living outside India. |
02
Entry after school
ACCA
10+2 (CBSE/ICSE) with at least 65% in English and Mathematics and 50% in each of the remaining subjects, with a pass in five subjects. Students who do not meet these requirements can start at the Foundation level, which has no academic entry requirements.
CA (ICAI)
Register for Foundation after passing Class 10. The first Foundation exam attempt comes after appearing in Class 12.
03
Entry for graduates
ACCA
A bachelor’s or master’s degree is an accepted route, and relevant degrees may earn exemptions.
CA (ICAI)
Direct entry to Intermediate for commerce graduates or postgraduates with a minimum of 55%, or for non-commerce graduates or postgraduates with a minimum of 60%. Intermediate-passed candidates of ICSI or ICMAI are also eligible.
04
Structure
ACCA
Up to 13 exams in three levels (Applied Knowledge, Applied Skills, Strategic Professional) plus the Ethics and Professional Skills module
CA (ICAI)
Three levels: Foundation (4 papers), Intermediate (6 papers in 2 groups) and Final (6 papers in 2 groups), plus four self-paced online modules
05
Specialization
ACCA
Choose 2 of 4 Options exams (AFM, AAA, ATX, APM) at Strategic Professional level
CA (ICAI)
Self-paced modules include one elective (choose one of ten) and one multidisciplinary subject (choose one of four)
06
Practical requirement
ACCA
36 months of relevant work experience and 9 performance objectives, signed off by a supervisor
CA (ICAI)
2 years of practical training after both Intermediate groups and a 4-week ICITSS course. Industrial training of 9 to 12 months is permitted in the last part.
07
Exemptions
ACCA
Up to nine Applied Knowledge and Applied Skills exams for relevant qualifications, assessed individually. None for Strategic Professional or for work experience.
CA (ICAI)
Within the course, a paper with 60% or more marks is exempt for the next three exams if you fail a group
08
Statutory audit of companies in India
ACCA
Not available on the ACCA Qualification alone. Companies Act s.141 makes only a chartered accountant (within the meaning of the Chartered Accountants Act) eligible.
CA (ICAI)
Available to a CA holding a certificate of practice
09
Use of the title “Chartered Accountant” in India
ACCA
Not available to non-members of ICAI
CA (ICAI)
Reserved for ICAI members
10
Global reach
ACCA
Members in over 180 countries. Audit rights abroad depend on local regulations.
CA (ICAI)
Regulates the CA profession in India. Offers an international curriculum for students living outside India.
Note: This page is for information only. Registration for the ACCA Qualification is done with ACCA, and registration for the CA course is done with ICAI.
Understanding the qualifications
ACCA vs CA (ICAI)
What makes them similar — and different?
The common ground
What Is Similar
Shared foundations across both qualifications.
01
Both are professional accountancy qualifications with three levels and a practical component.
02
Both can be started after school, and both have routes for graduates.
03
Both include ethics, audit, tax, financial reporting, and management subjects.
Key distinctions
What Is Different
Where the structure, requirements, and scope diverge.
01
Awarding body and law
ACCA is a global body. CA is a statutory qualification regulated by an Indian Act.
02
Scope in India
Statutory audit of Indian companies is reserved for chartered accountants under the Companies Act, 2013.
03
Practical requirement
ACCA asks for relevant work experience that you have recorded. CA asks for structured practical training after the Intermediate level.
04
Choice of Specialization
ACCA lets you specialize through two Options exams. CA offers electives through its self-paced modules.
Statutory Audit and Practice Rights in India
01
Under Section 141 of the Companies Act, 2013, a person is eligible for appointment as an auditor of a company only if he is a chartered accountant.
02
Under the Chartered Accountants Act, 1949, “chartered accountant” means a member of ICAI.
03
The Act penalizes a person who is not an ICAI member for using the designation “Chartered Accountant”.
04
ACCA itself says its qualifications can qualify you to work in audits where local regulations permit. Audit and practicing rights differ by country.
ACCA / CA
Can You Do Both ACCA and CA?
ACCA assesses exemptions for relevant prior qualifications. Use ACCA’s Exemptions Calculator to see what applies to you.
ICAI states that a CA student, during practical training as an article or audit assistant, may not take any other course of study or training without prior permission from ICAI’s Council.
ICAI may permit one other course alongside the CA course, provided there is no clash of working hours and coaching hours.
ICAI also sets rules on how its members describe additional qualifications and designations. Check ICAI’s guidelines before planning a dual path.
How to Choose
If your goal is statutory audit or practice in India:
the CA (ICAI) route is the one recognized by Indian law for those roles.
If you want a globally oriented finance career:
ACCA has members in over 180 countries, with employers across sectors and regions.
If you are unsure:
map the roles you want, then check the legal and regulatory requirements for each role in the country where you want to work.
ACCA vs CA (ICAI)
Frequently Asked Questions
10 questions
No. They are separate qualifications awarded by separate bodies. The designation “Chartered Accountant” in India belongs to members of ICAI under the Chartered Accountants Act, 1949, so compare the two by your career goals rather than as equivalents.