ACCA

ACCA Course 2026 — Syllabus, Fees, Eligibility, Duration & Salary | Mannu Bhaiya
Recognised in 180+ countries worldwide

Become a globally qualified accountant with ACCA

The Association of Chartered Certified Accountants (ACCA) is one of the world's most respected finance qualifications. Learn it the right way with Mannu Bhaiya — structured classes, complete notes and full exam support, from your first paper to full membership.

Start after Class 12 13 papers, 3 levels Up to 9 exemptions

ACCA at a glance

Awarding bodyACCA, UK
Total papers13 (3 levels)
Duration2–3 years*
Pass mark50%
Exam windowsMar · Jun · Sep · Dec
Work experience36 months (PER)
0
Exam papers
0
Countries recognise ACCA
0
Maximum exemptions
0
Pass mark per paper
What is ACCA?

What is ACCA & its full form

ACCA stands for the Association of Chartered Certified Accountants. It is a global professional accounting body founded in 1904 and headquartered in the United Kingdom, with its administrative base in Glasgow.

ACCA is one of the fastest-growing accounting qualifications in the world. It gives you deep expertise in financial accounting, management accounting, taxation, audit, financial management, business ethics and strategy — all built on International Financial Reporting Standards (IFRS), which are used across most of the world.

Because it is recognised in 180+ countries and valued by the Big 4 and multinational companies, ACCA is an excellent route for Indian commerce students who want a global finance career without being tied to a single country.

About ACCA Global

ACCA is the global body for professional accountants, supporting a large worldwide community of students, affiliates and members.

Founded1904
HeadquartersLondon / Glasgow, UK
Members247,000+ worldwide
StandardsIFRS-based
Recognition180+ countries
Why ACCA

Why choose ACCA & its key benefits

A qualification designed for a global, future-ready finance career.

Global recognition

Accepted in 180+ countries, so your qualification travels with you across the UK, UAE, Singapore, Canada and beyond.

Start early after 12th

You can begin ACCA right after Class 12 and study alongside your degree — no need to wait for graduation.

Up to 9 exemptions

B.Com graduates, CA Inter students and qualified CAs can skip papers they already know, finishing faster.

IFRS expertise

ACCA is built on international standards, making you valuable to MNCs and global capability centres in India.

Flexible exams

Four exam windows a year plus on-demand foundation papers let you study at your own pace while working.

Strong earning potential

ACCA opens doors to Big 4 firms, investment banks and MNCs, with tax-free salary options in the UAE.

Who & eligibility

Who should pursue ACCA & eligibility

ACCA suits anyone aiming for a global career in accounting and finance:

Class 11 & 12 commerce students B.Com / BBA / MBA students CA / CMA / CS aspirants Working finance professionals

ACCA is especially valuable for students who want to work with multinational companies, the Big 4, or move abroad, and for CA students who want a global qualification alongside their studies.

Eligibility criteria

After Class 12Usually min. 65% in Accounts/Maths & English and 50% in other subjects
Below the criteriaEnter via the ACCA Foundation (FIA) route, then move up
GraduatesRegister directly, often with exemptions
StreamOpen to all streams
Exact entry requirements can vary slightly. Always confirm your eligibility on the official ACCA Global website before registering.
The journey

ACCA qualification structure

Five milestones take you from your first paper to full ACCA membership.

Applied Knowledge 3 papers · on-demand

The foundation. Builds your core understanding of business, management accounting and financial accounting.

BT Business & TechnologyMA Management AccountingFA Financial Accounting

Applied Skills 6 papers

The bridge. Develops strong, practical finance skills in law, taxation, reporting, audit and financial management.

LW Corporate & Business LawPM Performance ManagementTX TaxationFR Financial ReportingAA Audit & AssuranceFM Financial Management

Strategic Professional 4 papers (2 + 2)

The capstone. Two compulsory Essentials plus two Options you choose based on your career direction.

SBL Strategic Business LeaderSBR Strategic Business ReportingAFM/APM OptionsATX/AAA Options

Ethics & Professional Skills Module EPSM

An online module that builds the ethical judgement and professional behaviour employers expect. Completed after Applied Knowledge and before finishing Strategic Professional.

Practical Experience Requirement PER · 36 months

To become a full ACCA member you complete 36 months of relevant work experience and achieve 9 performance objectives, signed off by a workplace supervisor. This can be gained before, during or after your exams.

Latest syllabus

All 13 ACCA papers

The complete ACCA syllabus across the three levels.

Applied KnowledgeOn-demand CBE
BT

Business & Technology

Business organisation, governance, ethics and the role of the accountant.

MA

Management Accounting

Costing, budgeting, variance analysis and performance measurement.

FA

Financial Accounting

Double-entry bookkeeping and preparing basic financial statements.

Applied Skills4 sittings / year
LW

Corporate & Business Law

Legal system, contract, employment and company law.

PM

Performance Management

Advanced costing, budgeting and performance frameworks.

TX

Taxation

Income tax, corporation tax, VAT and capital gains (variant-based).

FR

Financial Reporting

IFRS standards, consolidations and analysis of financial statements.

AA

Audit & Assurance

Audit planning, risk, internal controls, evidence and reporting.

FM

Financial Management

Investment appraisal, cost of capital and working capital.

Strategic ProfessionalEssentials + Options
SBL

Strategic Business Leader

Essential · Governance, leadership, risk and strategy.

SBR

Strategic Business Reporting

Essential · Advanced reporting and professional judgement.

Opt

Choose two options

AFM · APM · ATX · AAA — pick two that match your career.

Upcoming change: ACCA has announced that the qualification will move from 13 to 11 papers from September 2027. If you start now you follow the current 13-paper structure — we will guide you through any transition.

ACCA exam pattern

ModeComputer-based (CBE)
Applied KnowledgeObjective questions
Applied SkillsObjective + written
Strategic ProfessionalScenario-based written
Pass mark50% in every paper
Sessions & frequency

Exam sessions & frequency

Applied Knowledge papers (BT, MA, FA) are on-demand — you can book and sit them on any working day at an approved centre.

Applied Skills and Strategic Professional papers are session-based, held four times a year:

March June September December

You can attempt up to four papers per session, though most students sit two to three at a time.

Registration

ACCA registration step by step

Getting started with ACCA is simple and fully online.

1

Create your account

Sign up on the official ACCA Global website and start your online application.

2

Upload documents

Add your ID, photo and academic certificates (mark sheets, degree, etc.).

3

Check exemptions

Submit your qualifications so ACCA can assess how many papers you can skip.

4

Pay the fees

Pay the one-time registration fee and your first annual subscription online.

5

Book your exams

Once registered, book your papers for the next available session via myACCA.

6

Start learning

Join Mannu Bhaiya's ACCA classes and begin your journey with full support.

Exemptions

ACCA exemptions

If you already hold a relevant qualification, ACCA can exempt you from papers you have effectively already studied. You can claim up to 9 exemptions across Applied Knowledge and Applied Skills. Strategic Professional papers cannot be exempted.

BackgroundTypical exemptions
Class 12 passNone — start from BT
B.Com graduateUp to 4–5 papers*
CA Inter (both groups)Up to 6–7 papers*
Qualified CA (ICAI)Up to 9 papers*

*Exemptions depend on your specific university and syllabus. Confirm on ACCA Global.

Duration

Course duration

How long ACCA takes depends mainly on your exemptions and how many papers you sit per session.

Your starting pointPapersTypical time
After Class 12132.5–3 years
Commerce graduate~92–2.5 years
Graduate + CA Inter~71.5–2 years
Qualified CA / CMA~41–1.5 years
Latest fees

ACCA fees (paid to ACCA Global)

These are the official ACCA fees, paid in GBP (£) via myACCA. Coaching fees are separate.

Registration

£89
One-time, when you join

Annual subscription

£140
Every year, due 1 January

Exam fees (standard)

£100–£274
Per paper, rises by level

Exemption fee

£86–£114
Per exempted paper
Fee typeApprox. amount (2026)Notes
Initial registration£89One-time, non-refundable
Annual subscription£140 / yearKeeps your student status active
Applied Knowledge exam~£100–£120Per paper, standard entry
Applied Skills exam~£155Per paper, standard entry
Strategic Professional (SBL)~£274Highest single exam fee
Exemption — Applied Knowledge~£86Per exempted paper
Exemption — Applied Skills~£114Per exempted paper
Ethics & Professional Skills Module~£60One-time online module
ACCA updates its fee schedule regularly, and late-entry fees are higher than standard entry. Always confirm the current fees on the official ACCA Global "Fees and charges" page before paying.
Pass rates

ACCA pass percentage

Based on ACCA Global's December 2025 exam results. Pass rates fall as papers get more advanced.

Applied Knowledge

Highest pass rates — roughly 64%–87%. Business & Technology (BT) recorded the highest pass rate at around 87%.

Applied Skills

A clear step up — roughly 40%–82%. Corporate & Business Law (LW) is among the highest; Performance Management (PM) among the toughest at about 40%.

Strategic Professional

The most demanding — roughly 38%–53%. Advanced Audit and Assurance (AAA) is typically the hardest at around 38%.

Pass rates change every session. With structured study, notes and mock tests, most Mannu Bhaiya students target well above the global average.
Careers

Career opportunities after ACCA

ACCA opens a wide range of roles across accounting, finance and advisory.

Financial Accountant

Prepare and analyse financial statements under IFRS for companies and groups.

Auditor / Assurance

Work in external and internal audit with the Big 4 and leading firms.

Financial Analyst / FP&A

Support budgeting, forecasting and business decisions in corporate finance.

Tax Consultant

Advise on tax planning, compliance and reporting for businesses.

Finance Manager / Controller

Lead finance teams and reporting in MNCs and shared service centres.

CFO track

Progress towards senior leadership roles like Finance Director and CFO.

Top recruiters hiring ACCA professionals

Deloitte
PwC
EY
KPMG
Grant Thornton
BDO
HSBC
Barclays
Goldman Sachs
JPMorgan
Accenture
Standard Chartered
Salary

ACCA salary around the world

Approximate annual salaries in local currency. Figures vary by experience, employer and city.

CountryEntry levelExperienced / seniorNote
🇮🇳 India₹4–8 LPA₹15–30+ LPAHigher in Big 4 & MNCs
🇦🇪 UAEAED 120k–150kAED 250k–350k+Tax-free
🇬🇧 UK£30k–40k£60k–100k+Home of ACCA
🇺🇸 USA$60k–80k$100k+Strong in MNC finance
🇨🇦 CanadaCAD 50k–70kCAD 90k+Best in Toronto/Vancouver
🇦🇺 AustraliaAUD 65k–90kAUD 110k+Good work-life balance
🇸🇬 SingaporeSGD 45k–70kSGD 120k+Asia-Pacific finance hub
Salary figures are approximate 2026 market ranges compiled from public salary surveys, shown in local currency and excluding bonuses and allowances. Actual pay depends on your role, experience and employer.
Comparison

ACCA vs CA vs CPA vs CMA

A quick side-by-side to help you choose the right qualification for your goals.

FactorACCACA (India)US CPAUS CMA
BodyACCA, UKICAI, IndiaAICPA / US statesIMA, USA
EligibilityAfter Class 12After Class 12Bachelor's + creditsBachelor's (for membership)
Duration2–3 years4.5–5 years12–18 months6–12 months
Papers / parts13 papers~16 (3 levels)4 sections2 parts
FocusIFRS, global financeIndian law, tax, auditUS GAAP, US taxManagement accounting, FP&A
DifficultyModerateVery highModerate–highModerate
Global recognition180+ countriesStrong in IndiaStrong in USAGlobal (mgmt roles)
Best forGlobal finance careersIndia audit & tax practiceUS-facing rolesCorporate finance & FP&A
Salary (India, senior)₹15–30+ LPA₹12–30+ LPA₹12–25+ LPA₹10–20+ LPA

Durations and salaries are typical ranges and vary by individual, exemptions and employer.

Learn with us

Why study ACCA with Mannu Bhaiya

Everything you need to clear your papers and become ACCA qualified — in one place.

Experienced faculty

Learn from mentors who know the ACCA syllabus and exam technique inside out.

Comprehensive notes

Chapter-wise, exam-focused notes and summaries for every paper.

Live + recorded classes

Attend live sessions and rewatch recordings anytime, at your own pace.

Doubt support

Dedicated doubt-solving so you are never stuck on a tough topic.

Mock tests

Full-length mocks in the real exam format with detailed feedback.

Placement assistance

Resume support and interview preparation to help you land the right role.

Student stories

What our students say

★★★★★

"I started ACCA right after 12th with Mannu Bhaiya. The notes and doubt support made even Financial Reporting feel manageable. Cleared all my Applied Skills papers in order."

AK

Ananya Kulkarni

ACCA Affiliate
★★★★★

"As a B.Com graduate I got exemptions and only needed 9 papers. The live classes and mock tests were exactly like the real exam. Highly recommend for working students."

RS

Rohit Sharma

ACCA Student
★★★★★

"The Strategic Professional level looked scary, but the structured approach and SBL guidance helped me pass on my first attempt. Great faculty and support."

FN

Fatima Naz

ACCA Member
FAQ

Frequently asked questions

20 common ACCA questions, answered simply.

ACCA stands for the Association of Chartered Certified Accountants, a global professional accounting body based in the United Kingdom.

There are 13 papers across three levels: 3 in Applied Knowledge, 6 in Applied Skills and 4 in Strategic Professional. You also complete the EPSM module and PER work experience.

Yes. You can register for ACCA after Class 12, usually with a minimum of around 65% in Accounts/Maths and English and 50% in other subjects. If you don't meet this, you can enter through the ACCA Foundation route.

Most students complete ACCA in about 2–3 years. With exemptions (for example as a graduate or CA), it can be faster.

The pass mark is 50% for every ACCA paper.

You can claim up to 9 exemptions across Applied Knowledge and Applied Skills, based on your prior qualifications. Strategic Professional papers cannot be exempted.

Official ACCA fees include a one-time registration fee (around £89), an annual subscription (around £140), and per-paper exam fees (roughly £100–£274 depending on level). Exemptions and the ethics module have their own fees. Coaching is separate.

Applied Knowledge papers are on-demand. Applied Skills and Strategic Professional papers are held four times a year — in March, June, September and December.

Yes. ACCA is widely recognised by MNCs, the Big 4 and global companies operating in India, especially for roles involving IFRS and international reporting.

They are different qualifications. CA (ICAI) is India-focused and strong for local audit and tax practice, while ACCA is globally recognised and IFRS-based. Many students value ACCA for international mobility; some do both.

Based on recent pass rates, Advanced Audit and Assurance (AAA) is often the hardest, with Performance Management (PM) considered tough at Applied Skills level.

Yes. Flexible exam windows, on-demand foundation papers and recorded classes make ACCA popular with working professionals.

The Practical Experience Requirement is 36 months of relevant work experience plus 9 performance objectives, signed off by a workplace supervisor. It's needed to become a full member.

The Ethics and Professional Skills Module is an online module that builds ethical judgement and professional behaviour. It's completed after Applied Knowledge and before finishing Strategic Professional.

You can attempt up to four papers in a single session, but most students sit two to three at a time to balance their workload.

No qualification guarantees a job, but ACCA is highly valued by employers. Combined with good skills and experience, it strongly improves your career prospects.

Freshers typically earn around ₹4–8 LPA, rising to ₹15–30+ LPA with experience, especially in Big 4 firms and MNCs. Abroad (UAE, UK, Singapore), packages are often significantly higher.

ACCA has announced that the qualification will move from 13 to 11 papers from September 2027. If you start now, you follow the current structure, and we'll guide you through any changes.

Yes. Qualified CAs can receive significant exemptions (up to 9 papers), often finishing ACCA in around a year by focusing on the Strategic Professional level.

Register online on the ACCA Global website: create an account, upload your documents, apply for exemptions, pay the fees, and then book your exams via myACCA. Mannu Bhaiya can guide you through each step.

Start your ACCA journey with Mannu Bhaiya

Get expert classes, complete notes, mock tests and full guidance — from your first paper to full ACCA membership.

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