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What is ACCA? The Complete Guide for 2025

Posted on September 29, 2025October 31, 2025 by Imarticus Learning

Reading Time: 17 minutes

Have you ever dreamed of working with the Big 4, building a global finance career, or even landing opportunities abroad – but felt that without a CA it wasn’t possible? The fact of the matter is that you don’t have to endure 4-5 years of poor pass rates and inflexible exam cycles to achieve that.

With ACCA, you can start right after Class 12 and, in 2-3 years, complete the qualification. You could be working in international roles which are recognised in 180+ countries. If you’re considering how to begin, you may want to explore structured ACCA course that can help you plan your journey more effectively. It is your time to think higher, dream bigger, and a global career can become a reality sooner than you think.

Employers from the Big 4 Accounting Firms (Deloitte, PwC, EY and KPMG) to Fortune 500 companies (JP Morgan and Unilever) are all actively looking for ACCA people because of the depth of their technical knowledge, ethical framework and international harmonisation.

We have developed this guide to provide a comprehensive overview of ACCA in 2025. We will cover the qualification, the structure, exam level, pass rates, your career scope, salary trends, and comparisons to other global certifications like CPA (US) and CFA.

By the end of this guide, you will be able to answer the question: What is ACCA and how can ACCA boost your career?

What is ACCA?

The Association of Chartered Certified Accountants (ACCA) began in 1904 in London, UK, with the purpose of making accounting a career available to people of all backgrounds – not just the privileged. More than 120 years later, it has evolved into a multinational organisation that:

Supports 257,900 fully qualified members and 530,100 students.
Operates across 180+ countries.
Works with more than 7,600 approved employers.
Maintains 110 offices and learning centres worldwide (ACCA Global).

The ACCA qualification is considered one of the gold standards in professional accountancy, comparable to the US CPA or the Indian CA, but with a much stronger international scope. Understanding what is ACCA is crucial for anyone aspiring to a global finance career.

Why ACCA Matters in Today’s Finance World?

The financial industry has changed dramatically in the last decade. Accountants are no longer just “number crunchers.” Instead, they are expected to be:

Strategic decision-makers guiding business growth.
Technology leaders who can analyse data and implement automation tools.
Ethical advisors in governance, compliance, and sustainability.

According to the Global Talent Trends 2025 survey by ACCA:

52% of professionals think of qualifications like ACCA as an entry point to becoming an entrepreneur.
43% of Gen Z professionals work several jobs or side hustles, underscoring a stronger need for flexibility in finance positions.
41% expect annual pay increases of over 11%, proving the high earning potential of the profession.

In this context, ACCA-qualified professionals are particularly esteemed because they combine:

Technical mastery (accounting, taxation, audit, finance).
Strategic vision (leadership, risk management, business analysis).
Global recognition (accepted in 180+ countries).

Why Build a Global Accounting Career with ACCA?

In an internationalised world where companies function spanning borders, finance professionals must have skills and qualifications that travel with them. This is where ACCA truly stands out.

International Recognition

ACCA is recognised in 180+ countries, making it one of the most portable qualifications in the finance world. Mutual recognition agreements with CPA Canada, CA ANZ (Australia and New Zealand), and HKICPA give ACCA members added pathways to global credentials.

Global Job Market Demand

According to ACCA Global’s Report:

74% of employers believe ACCA prepares professionals for international business challenges.
68% of ACCA members work in multinational corporations or roles with cross-border responsibilities.

Career Mobility

Whether you’re in London, Dubai, Mumbai, or Singapore, the ACCA designation signals credibility. It allows professionals to:

Work in multinational corporations.
Transition easily between countries.

Take advantage of professional prospects in globally renowned financial hubs such as the United Kingdom, the United Arab Emirates, Singapore & Hong Kong.

Global Advantage in a Globalised Economy

Unlike region-specific qualifications like India’s CA or US CPA, the ACCA qualification equips professionals with:

A broader and international accounting framework (IFRS standards).
Increased exposure to international taxation and compliance.
Skillsets that match the structure and accounts of a multinational organisation.

In short, ACCA is more than a qualification for finance professionals; ACCA is a globalised career license, unlocking your career potential.

Benefits of Pursuing the ACCA Course

There are both tangible & intangible benefits related to choosing ACCA that provide better career prospects than other accounting or accounting-related qualifications/certifications.

Key benefits of ACCA at a glance

Benefit	Why It Matters
Global Recognition	Accepted in 180+ countries, enabling international mobility.
Career Opportunities	Opens roles in audit, taxation, consulting, corporate finance, and leadership.
Higher Salaries	ACCA professionals in India earn ₹8-10 LPA as freshers, while senior leaders earn ₹30-50 LPA+.
Flexible Learning	Exams are available 4 times a year with multiple entry routes and exemptions.
Technology & Future-Readiness	Updated syllabus covers AI, data analytics, ESG reporting, and digital finance.
Prestige & Credibility	Employers value ACCA as proof of technical competence and ethical grounding.
Continuous Learning	Mandatory CPD ensures members remain updated with industry changes.
Long-Term Career Growth	ACCA members are 50% more likely to reach senior leadership roles like CFO compared to non-ACCA professionals (source: ACCA Careers Survey 2025).

The qualification also offers flexibility to branch into entrepreneurship, consulting, or fintech roles.

Work-Life Balance & Flexibility

With computer-based exams and digital learning resources, the ACCA course can be pursued alongside work or other studies.
Professionals can complete ACCA in 2-3 years, depending on exemptions, which is faster than becoming a CA.

When you choose ACCA, you are not just earning a certificate but also securing a truly global career, having a high earning capacity, and will always be relevant.

What is ACCA Course Eligibility

One of the reasons ACCA picks up such a varied student population is the wide range of entry criteria. Students, graduates, and working professionals can take it as long as they meet some minimum requirements.

Minimum Admission Requirements

12th grade (10+2) with 65% in Accounts/Mathematics and English, and 50% in other subjects.

Warning: If applicants do not meet those minimum marks, they can still start down the Foundations in Accountancy (FIA) road, leading to the ACCA qualification.

Graduate and Postgraduate Students

B.Com, BBA, or MBA graduates are directly eligible for the main ACCA program.
Professional qualifications like CA, CMA, and CS can fetch subject exemptions.

International Students

Must have completed an equivalent of high school (10+2) in their country.
Proof of English proficiency (like IELTS) may be required in certain regions.

This makes ACCA eligibility fairly broad, making it one of the easiest global accounting qualifications to access in contrast to CA or CPA, which have more rigid entry standards.

Structure of the ACCA Qualification

The ACCA journey is structured into three exam levels, an Ethics module, and a Practical Experience Requirement (PER).

ACCA Qualification Structure (2025)

Level	Papers / Modules	Focus Area
Applied Knowledge	Business & Technology (BT), Management Accounting (MA), Financial Accounting (FA)	Basics of finance and business
Applied Skills	Corporate & Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit & Assurance (AA), Financial Management (FM)	Technical and analytical skills
Strategic Professional	Essentials: Strategic Business Leader (SBL), Strategic Business Reporting (SBR). Options (choose 2): AFM, APM, ATX, AAA	Advanced strategy, leadership & specialisation
Ethics & Professional Skills Module (EPSM)	One compulsory module	Professional ethics, leadership, and communication
Practical Experience Requirement (PER)	36 months of work experience	Real-world application of ACCA skills

This structured pathway ensures students not only pass exams but also become well-rounded finance leaders. Understanding the ACCA subjects is key to navigating this structure.

Get the Full ACCA Exam Resources Here

What are ACCA PER Requirements?

Apart from clearing exams, ACCA requires candidates to complete Practical Experience Requirements (PER) to become a fully qualified member.

Key PER

36 months (3 years) of relevant work experience in finance, accounting, or auditing.
Work can be done before, during, or after the exams.
Experience must cover at least 9 performance objectives, out of which 5 are essential (like ethics, professionalism, corporate reporting).

Why PER Matters

Ensures candidates gain real-world application of ACCA concepts.
Builds employability—graduates with PER are ready for leadership roles.
Employers recognise PER as proof of a well-rounded professional.

In short, PER bridges the gap between academic knowledge and workplace competence.

What is ACCA Course Duration?

One of the most significant advantages of ACCA is the flexibility that it offers with regard to completing it. There is the option to run through the content very quickly or to take your time if your personal or professional commitments require that.

Overall Duration of ACCA

For graduates who have received exemptions, ACCA takes on average 2-3 years to complete; for students commencing immediately after Class 12, ACCA typically takes 3-4 years to complete. However, the ACCA completion timeframe varies depending on:

The number of exemptions awarded (if any).
How many exams does a candidate attempt per session?
The ability to balance studies alongside work.

ACCA Syllabus and Exam Structure

The ACCA syllabus is divided into three levels, with 13 exams in total (before exemptions):

ACCA Level	Number of Papers	Suggested Time to Complete
Applied Knowledge	3	6 months
Applied Skills	6	12-18 months
Strategic Professional	4	12-18 months

That means a fresh candidate without exemptions will take around 3 to 4 years, while those with a B.Com or CA background may finish in 2 to 2.5 years. The ACCA course duration is a key factor for many.

ACCA Exam Sessions

ACCA exams are conducted four times a year: March, June, September, and December.
Students can attempt up to 4 papers per session and a maximum of 8 papers in a year.
With focused preparation, a motivated student can fast-track the qualification.

ACCA Pathway Examples

Student Profile	Duration for Exams & Syllabus	Explanation
Class 12th Pass	3-4 years	Starts from Applied Knowledge, no exemptions
B.Com Graduate	2.5-3 years	Gets exemptions in some Applied Knowledge/Skills papers
CA Inter / CMA	1.5-2 years	Major exemptions directly enter the Skills or Strategic level

Important Note regarding PER: Regardless of how quickly students pass their exams, students are still required to have completed 36 months of Practical Experience Requirement (PER). PER usually runs concurrently with the exams (at least it is designed to), but in some instances, it may prolong how long it takes to finish.

What are ACCA Exemptions?

Exemptions allow students with prior qualifications to skip certain exams, saving time and effort.

Who is Eligible for ACCA Exemptions?

Commerce Graduates (B.Com, M.Com) – Exempted from some Applied Knowledge/Applied Skills papers.
CA / CA Inter – Multiple exemptions depending on completion stage.
CMA, CS, MBA – May receive exemptions for specific subjects.

Important Notes

Exemptions are not automatic; they must be applied for and approved by ACCA.
Students still pay a fee per exemption.
Exemptions do not reduce the PER requirement – work experience is still mandatory.

By using exemptions strategically, students can cut down the ACCA course duration and move faster toward becoming ACCA-qualified.

Candidates can check for applicable exemptions at the ACCA Exemption Calculator.

Check Now

ACCA Exams: Levels, Subjects & Pass Rates

Understanding recent pass rates offers a perspective on exam difficulty and preparation strategies.

Overall ACCA Exam Stats (June 2025 Sitting)

111,639 students registered, with 128,651 exams completed.
4,527 candidates achieved affiliate status, completing all ACCA requirements. (ACCA Global)

Pass Rates by Paper (June 2025)

Level	Paper	Pass Rate %
Applied Knowledge	Business & Technology (BT)	88%
	Financial Accounting (FA)	68%
	Management Accounting (MA)	64%
Applied Skills	Corporate & Business Law (LW)	81%
	Taxation (TX)	54%
	Financial Reporting (FR)	50%
	Performance Management (PM)	43%
	Financial Management (FM)	48%
	Audit and Assurance (AA)	44%
Strategic Professional	Strategic Business Leader (SBL)	51%
	Strategic Business Reporting (SBR)	49%
	Advanced Audit and Assurance (AAA)	40%
	Advanced Financial Management (AFM)	46%
	Advanced Performance Management (APM)	40%
	Advanced Taxation (ATX)	49%

The ACCA Applied Knowledge level sees high pass rates, typically above 60-80%, as its focus is on foundational principles.

The ACCA Strategic Professional level is the most challenging, with pass rates between 40-51%, reflective of the depth and case-study style exams.

The higher-level ACCA exams are tougher because they test not just technical knowledge but also application in real-world business scenarios. This comprehensive understanding of ACCA subjects is vital.

Looking for smart ways to prepare? Explore our best free ACCA resources in this video to kickstart your journey with the right guidance.

Why Students and Professionals Choose ACCA?

ACCA distinguishes itself by bridging academic rigour with practical relevance, offering a framework that resonates with both emerging students and experienced professionals.

For students, it represents a structured pathway into the financial world that prioritises adaptability and future-oriented skills.

For professionals, it provides a means to remain competitive in a marketplace defined by technological change, regulatory evolution, and cross-border business dynamics.

Global Prestige and Recognition

ACCA member status is recognised and respected by employers around the world and is often seen as equivalent to master’s level qualifications, making the professionals very marketable globally. This outlines the answer to what ACCA is in terms of prestige.

Wide Variety of Career Options

Obtaining the ACCA qualification opens many different career paths in auditing, financial management, taxation, corporate finance, risk management and consulting. Employers include Big Four firms, multinational companies, government organisations and start-up ventures.

Competitive Salaries and Promotions

ACCA qualified professionals in India can expect salaries in the range of ₹6 lakh to ₹25 lakh per annum, depending on their experience and job function, along with multi-national experience, garnering even higher salaries at the senior level.

Worldwide, ACCA registered members have significant increases in salary and promotions due to the extensive skills and strategic understanding gained through their qualification. This is a fundamental part of ACCA salary and overall earning potential.

Continuous Professional Development

ACCA places a high focus on lifelong learning with its required CPD (Continuing Professional Development), which equally maintains or expands on the high standards of performance in the ever-changing environment of accounting and finance, and the rapid changes in technology.

Flexibility and Accessibility

Offered every year, the ACCA qualifications allow candidates to choose multiple sittings and also exemptions to build their own learning journey from prior learning qualifications.

With all of your exams being computer-based and the use of technology for your study, ACCA permits you to study and sit your exams anywhere in the world and supports working professionals to develop their careers.

Trends Shaping the Future of ACCA in 2025

The market for ACCAs is driven by these primary global trends:

Digital Finance Transformation: Analytics, AI and Cloud finance skills are now embedded into the ACCA syllabus.
Sustainability & ESG Reporting: Companies are required to present sustainability metrics, and ACCA are leading.
Remote Work & International Careers: ACCA professionals are finding opportunities across borders faster than ever.
Post-Pandemic Recovery: ACCA professionals are forging their companies’ corporate recovery and restructuring.

How to Start Your ACCA Journey

Deciding to start ACCA is a significant step; however, as you’ll see, the process can be straightforward when broken up into some simple steps. Unlike many professional qualifications, the ACCA offers various entry paths, exemptions and study modes, which makes it a popular choice for students and working professionals.

Step 1: Register on ACCA Global

Your first step is to register as a student on the official ACCA Global website. This will allow you access to the ACCA portal, resources for study, and important updates.

You can register at any time during the year; however, it is best to bring your registration in line with the next exam session.

Step 2: Check the Eligibility

In order to register for ACCA in India, the basic eligibility requirement is a Class 12th qualification with Accounts and Maths with at least 65% in both subjects and at least 50% in other subjects. Many graduates (B.Com, BBA, MBA) or other professionals (CA, CMA, CS) are also eligible, often with exemptions.

If you do not meet these criteria, you also have the option to start with the Foundations in Accountancy (FIA) qualifications that allow you to get into ACCA later on. This qualification covers the important ACCA eligibility criteria.

Step 3: Choose a Learning Partner

You can study ACCA on your own; however, the majority of students study with the help of structured coaching. Enrolling with an Approved Learning Partner (ALP) such as Imarticus Learning ensures you get live online classes, mock tests, mentorship, and exam prep tailored to ACCA’s standards.

It offers ACCA coaching in collaboration with KPMG India, backed by Kaplan content, live classes, and a placement guarantee. This increases your chances of clearing papers on the first attempt.

Step 4: Plan Exam Progression

The ACCA qualification has three levels and 13 exams (before exemptions). Plan how many papers you’ll attempt each session. Many students aim to finish in 2-3 years by giving 2-3 exams per sitting. Working professionals may prefer a slower pace.

Step 5: Complete PER & EPSM Alongside Exams

To become a fully qualified ACCA member, you must complete 36 months of Practical Experience Requirement (PER) and the Ethics and Professional Skills Module (EPSM). It’s recommended to pursue these alongside your exams, so you don’t face delays after finishing the syllabus.

Step 6: Stay Consistent and Network

Consistency is the key to cracking ACCA. Build a study routine, track your progress, and stay updated with exam changes. Engage with ACCA student communities, LinkedIn groups, and forums to exchange resources and experiences. Networking with peers and mentors can also open doors to internships and job opportunities.

By following these steps strategically, you can ensure a smooth ACCA journey and position yourself for a rewarding global career in finance and accounting.

Life After ACCA: Career Paths

For ACCA-qualified professionals, the designation is a launchpad into a spectrum of specialised and leadership-oriented careers. The strength of ACCA lies in its global portability and its integration of finance, strategy, and governance, enabling members to transition seamlessly across industries and geographies.

Graduates often find themselves in roles that extend well beyond traditional accounting, managing cross-border mergers, leading sustainability reporting, steering financial transformation projects, or shaping corporate strategy in multinational firms, to name a few.

Career Opportunities with ACCA

ACCA members work in a variety of roles, including but not limited to:

Financial Accountant: Handling daily financial operations, reporting, and compliance.
Auditor: Conducting audits to assess financial health and compliance.
Tax Consultant: Advising organisations on tax matters and compliance.
Management Accountant: Budgeting, forecasting, and financial planning.
Financial Analyst: Evaluating business performance and investment opportunities.
Corporate Finance Advisor: Supporting mergers, acquisitions, and capital management.
Chief Financial Officer (CFO): Leading financial strategy and governance.

Additional growing roles include:

Forensic Accountant: Investigating financial discrepancies and fraud using data analytics.
Risk Manager: Identifying and managing financial and operational risks within organisations.
Internal Auditor: Monitoring internal controls and compliance to improve organisational processes.
Compliance Officer: Ensuring adherence to statutory regulations and corporate policies.
Business Consultant: Providing strategic advice on financial management and efficiency improvements.
Financial Controller: Overseeing the company’s accounting functions and financial reporting.
Treasury Analyst: Managing company cash flow, investments, and financial risk.
Sustainability Reporting Specialist: Preparing ESG (Environmental, Social, and Governance) reports aligned with global standards.

Roles in financial technology (FinTech) and digital finance transformation are also growing rapidly, as businesses adopt advanced analytics and automation in financial functions.

Because ACCA is globally recognised, professionals can pursue opportunities across diverse industries—including banking and financial services, consulting, government agencies, multinational corporations, startups, and non-profits—allowing flexibility and upward mobility in their careers worldwide.

Student Testimonial → ACCA learner success stories

Rishabh Rai’s ACCA Journey: Transforming Careers with Imarticus Learning – YouTube

ACCA Scope and Salary in India and Abroad

One of the biggest reasons students choose ACCA is the global career scope it offers. The qualification is recognised in 180+ countries, including the UK, Canada, UAE, Singapore, and Australia, making it a powerful passport to international opportunities.

ACCA Scope in India

In India, demand for ACCA professionals has grown rapidly due to the adoption of IFRS (International Financial Reporting Standards), the entry of multinational companies, and the Big 4 accounting firms’ expansion of their operations.

Top recruiters include EY, PwC, Deloitte, KPMG, BDO, Grant Thornton, Accenture, and TCS. With India’s growing integration into global markets, ACCAs are increasingly hired for roles traditionally reserved for CAs. Understanding what is ACCA in accounting in the Indian context is vital.

ACCA Scope Abroad

Internationally, ACCA members are highly valued for their expertise in accounting, auditing, and financial strategy. Countries like the UK, UAE, Canada, and Singapore actively hire ACCA professionals across banking, consulting, and corporate finance. ACCA is considered a direct route to leadership roles like Finance Manager, CFO, or Partner in global firms.

Average Salaries of ACCA Professionals

One of the biggest advantages of becoming ACCA-qualified is the strong salary potential it offers. From entry-level roles to senior leadership, ACCA professionals enjoy competitive pay in India and abroad, reflecting the global value of the qualification.

Here are a few roles in which you can work after becoming an ACCA:

Financial Analysts
- India: ₹6-8 LPA
- Abroad: $55,000 – $65,000
Management Accountant
- India: ₹7-10 LPA
- Abroad: $60,000 – $70,000
Statutory Auditors
- India: ₹8-12 LPA
- Abroad: $65,000 – $75,000
Taxation Managers
- India: ₹9-14 LPA
- Abroad: $70,000 – $80,000
Risk & Compliance Manager
- India: ₹10-15 LPA
- Abroad: $75,000 – $90,000
Finance Managers
- India: ₹12-18 LPA
- Abroad: $80,000 – $100,000

And for the truly experienced folks at the top, a CFO with over a decade of experience could be looking at well over ₹40 LPA in India – and a fantastic $150,000 – $200,000 abroad!

Note: Salaries vary based on location, employer, and years of experience.

Top Countries Hiring ACCA Professionals

Employers recognise the rigour of ACCA and reward its members with compensation packages that reflect both global credibility and strategic capability.

What sets ACCA apart is the breadth of opportunities: professionals can begin with competitive salaries in analytical and managerial roles, and over time, progress into leadership positions where remuneration scales sharply.

Country	Average Salary Range (USD)	Popular Roles
United Kingdom	$55,000 – $120,000	Auditor, Tax Consultant, Finance Manager
United Arab Emirates	$65,000 – $110,000	Risk Manager, CFO, Management Accountant
Singapore	$60,000 – $115,000	Financial Analyst, Treasury Manager, Controller
Canada	$60,000 – $105,000	Auditor, Compliance Officer, Finance Manager
Australia	$65,000 – $110,000	Corporate Finance Advisor, Financial Controller

Key Notes:

In India, Fresh ACCA affiliates start at ₹6-8 LPA, with senior roles crossing ₹40 LPA.
Abroad: Salaries are significantly higher, with mid-level managers easily earning $70,000-$100,000 annually.
Career growth is faster due to ACCA’s global recognition and employer demand.

Clearly, ACCA is not just a certification but a career accelerator, opening high-paying roles both in India and internationally. The ACCA salary overview confirms its lucrative nature.

ACCA vs Other Global Finance Certifications

Many students compare ACCA with CPA (US), CA (India), and CFA. Here’s a quick breakdown:

Certification	Duration	Recognition	Focus Area	Difficulty	Cost
ACCA	2-3 years	Global (180+ countries)	Accounting, Finance, Strategy	Moderate-High	₹2.5-3.5 L
CPA (US)	1-1.5 years	US + some global recognised	Accounting, Audit, Tax	High	₹2-2.5 L
CA (India)	4-5 years	India	Accounting, Audit, Law	Very High	Low
CFA	2-4 years	Global	Investments, Portfolio Management	High	₹3-4 L

For those seeking international mobility and career diversity, ACCA stands out.

Watch Video → ACCA vs CMA vs CFA vs CPA vs FRM – Best Global Finance Certification After B.Com?

Why Choose Imarticus Learning for ACCA Training in 2025?

Choosing Imarticus Learning ensures a robust and career-aligned ACCA preparation experience:

Gold Status ACCA Learning Partner

Imarticus is recognised as a Gold Status Learning Partner by ACCA globally, demonstrating commitment to quality education and an updated curriculum.

Collaboration with KPMG India

Courses offered in partnership with KPMG India bring industry-relevant insights and practical exposure.
Curriculum powered by Kaplan, ACCA’s approved content provider, ensures best-in-class learning materials.
Certification jointly with KPMG India enhances global recognition and credibility.

Exam and Career Support

Money-back guarantee if you don’t clear all ACCA Professional Level exams exemplifies confidence in results.
Dedicated placement support includes pre-placement bootcamps, soft skills training, resume building, and assured interviews with top recruiters.
100% placement or internship guarantee upon successful completion of early ACCA levels to jumpstart your career with ACCA training.

Flexible Learning Modes

Live interactive sessions and on-demand classes allow working professionals to balance study and work effortlessly.
Expert faculty with industry experience ensure practical learning beyond textbooks.

Register Now

Frequently Asked Questions About ACCA

If you’re considering ACCA, it’s natural to have questions about the course, its benefits, and the career opportunities it can open up. In this section, we’ve answered some of the most frequently asked questions to help you get a clear understanding before you take the next step.

What is ACCA and why is it important?

The Association of Chartered Certified Accountants (ACCA) is a worldwide recognised professional qualification in accounting and finance. Its importance comes from the fact that it is a combination of technical expertise, strategic leadership skills, and global recognition in over 180+ countries. This global recognition makes it one of the most prized potential credentials in the finance world.

Who can pursue ACCA?

Anyone who has completed Class 12 with Accounts and Mathematics is eligible to start ACCA in India. Graduates and working professionals in commerce, finance, or business can also pursue ACCA, often with exemptions from certain papers depending on prior qualifications (like B.Com, CA Inter, or MBA). This covers the ACCA eligibility requirements.

What is the full form of ACCA?

The ACCA full form, the Association of Chartered Certified Accountants (ACCA), has over half a million students around the world. With that, it is one of the most valued qualifications out there in the financial qualification space.

How is the ACCA qualification structured?

The ACCA journey includes:

Applied Knowledge (3 papers)
Applied Skills (6 papers)
Strategic Professional (4 papers – 2 compulsory + 2 optional)
Ethics & Professional Skills Module (EPSM)
36 months of Practical Experience Requirement (PER)

This ensures candidates gain both academic knowledge and practical industry experience. Understanding the ACCA subjects is key here.

How long does it take to complete ACCA?

On average, ACCA takes 2-3 years to complete, depending on exemptions, exam planning, and how quickly a student clears papers. Working professionals often take longer to balance studies with work. This is the typical ACCA course duration.

What is the pass rate for ACCA exams?

Pass rates vary by exam level.

Applied Knowledge: 60-88% (comparatively higher)
Applied Skills: 43-54%
Strategic Professional: 40-51% (most challenging)

These figures highlight the progressive difficulty as students move from fundamentals to advanced strategy.

Is ACCA recognised globally?

Yes. ACCA is recognised in 180+ countries and has mutual recognition agreements with leading accounting bodies like CPA Canada, CA ANZ, and HKICPA. This makes it one of the most internationally portable qualifications compared to region-specific ones like CA (India).

What career opportunities are available after ACCA?

ACCA opens doors to diverse roles such as:

Financial Accountant
Auditor / Internal Auditor
Tax Consultant
Management Accountant
Corporate Finance Advisor
Risk Manager
CFO or Finance Controller
ESG & Sustainability Reporting Specialist

Opportunities exist across industries – Big 4 firms, MNCs, banks, startups, and government organisations. This highlights what is ACCA in accounting and its broad applicability.

How much can ACCA professionals earn?

In India (2025):

Freshers: ₹8-10 LPA
Mid-level (5–10 yrs): ₹15-24 LPA
Senior leaders (10+ yrs): ₹30-50 LPA+ (CFO, Controller)

Globally, ACCA professionals in the UK, UAE, and Singapore can earn six-figure salaries depending on role and experience. This is the typical ACCA salary range.

How does ACCA compare to other qualifications like CA, CPA, or CFA?

ACCA: 2-3 years, global recognition, accounting + finance + strategy, moderate-high difficulty.
CA (India): 4-5 years, India-focused, very high difficulty.
CPA (US): 1-1.5 years, US-focused, accounting + audit.
CFA: 2-4 years, investment & portfolio management.

ACCA is ideal for those seeking international mobility and diverse finance roles.

Why should I choose Imarticus Learning for ACCA preparation?

Imarticus Learning is a Gold Status ACCA Learning Partner, offering:

Training in collaboration with KPMG India
Kaplan-powered study materials (official ACCA provider)
100% placement or internship guarantee
Money-back assurance if professional-level exams are not cleared
Flexible online learning with expert faculty

This ensures industry-aligned preparation and strong career outcomes.

Conclusion

So, what is ACCA? It’s much more than just another professional qualification. It is the international passport into a career in accounting, finance, consulting, and business leadership.

It equips you with technical knowledge, strategic skills, and global recognition.
It provides career opportunities with top employers and starting salaries of ₹8-10 LPA in India.
It prepares you for the future of finance with an emphasis on technology and sustainability.

If you believe you are ready to take the next step, register for the ACCA program at Imarticus Learning, the first and only approved cert prep provider for ACCA, CPA, CFA and CMA in India. With arm’s-length learning from mentors, KPMG-led master classes, and guaranteed placement support, we support your ACCA journey.

Your Guide to the ACCA Syllabus in 2025

Posted on July 29, 2025October 31, 2025 by Imarticus Learning

Reading Time: 13 minutes

Early in their careers, most finance people are laser-focused on one thing: landing that first job. Could be an audit associate role, an analyst position, or maybe some kind of trainee spot. But talk to them a couple of years down the line, and the conversation is completely different. They’re not worried about getting in anymore. They want to know what comes next.

That’s really what ACCA Certification is for. It’s not just exam after exam. It’s a structure that takes you from the fundamentals through to actually applying what you’ve learned, and then on to thinking like someone who makes strategic business decisions. The 2025 syllabus is that entire journey; foundational stuff first, then practical skills, then strategic-level thinking.

This blog walks through the whole thing. Each level, what’s in it, some examples that make sense, and resources that might help. You could be a student figuring out which paper to take first, you’re switching into finance from another field, or you’re just trying to understand what ACCA actually is. Either way, this will cover it.

What is ACCA?

If you’re wondering what is ACCA stands for, let me break it down for you as I would for a student sitting across from me. The ACCA (Association of Chartered Certified Accountants) isn’t just another accounting certification you tick off your resume.

Think of it like training to become a professional pilot. You don’t just learn to cruise a plane; you learn how to read the skies, navigate unexpected turbulence, and make decisions that impact lives. In the same way, ACCA trains you to navigate the complex world of finance, business, and strategy.

Overview of ACCA Syllabus

The ACCA Syllabus 2025 is designed to do exactly that. It builds you up step by step. It starts with the Applied Knowledge level, where you get your fundamentals right, like understanding the instruments in a cockpit. Then comes Applied Skills, where you actually start flying in controlled environments, applying what you learned to real-world financial scenarios. Finally, the Strategic Professional level is where you’re handling the flight plan in full autonomy, making strategic decisions and leading teams.

Imagine running a small business. At the Knowledge level, ACCA teaches you how to read your accounts and understand the basics of taxes and management. At the Skills level, you start making budget decisions, analysing performance, and understanding legal obligations.

By the time you reach Strategic Professional, you’re not just running one business – you could advise multiple companies on strategy, sustainability, and global finance. That’s the power of the ACCA Syllabus: it takes you from knowing concepts to applying them, to thinking strategically like a CFO.

And it’s not just theory. The syllabus includes everything from digital finance trends, ESG reporting to leadership and ethics. So whether you want to work in a Big 4 audit firm, manage finances for an MNC, or become a global financial consultant, ACCA equips you with the toolkit to handle it.

The Three Levels of ACCA

Before we deep dive into subjects, here’s the big picture:

Applied Knowledge → Your foundation. Think of this as learning the grammar of finance.
Applied Skills → Here, you move from grammar to fluency. You solve problems, work through case studies, and build practical expertise.
Strategic Professional → This is your leadership stage, where you integrate everything to solve complex business problems, often in boardroom-like scenarios.

So, in short, ACCA is your roadmap to a global finance career, and the ACCA Syllabus is your blueprint. If you approach it like a step-by-step journey rather than just exams to pass, it becomes one of the smartest career moves you can make.

Did you know?
Over 241,000 ACCA members and 542,000 students worldwide attest to ACCA’s global recognition and relevance (ACCA Global).

Why the ACCA Syllabus Matters

Every few years, the ACCA syllabus is updated to keep pace with how the finance world evolves. In 2025, there are subtle but meaningful ACCA syllabus changes across levels, from a sharper focus on digital finance to updated case study styles.

Understanding the syllabus isn’t just about ticking subjects off a list. It’s like reading a map before a road trip. If you know the terrain, you won’t get lost midway.

According to ACCA Global, their syllabus is designed to build a “progressive development pathway” from fundamental accounting knowledge to strategic leadership skills.

Here is an overview of the key changes ACCA has incorporated into their syllabus for the session stretching from September 2025 to June 2026.

Applied Knowledge Level (Foundation)

Imagine building a house. You wouldn’t start with the roof; you’d first lay a solid foundation. That’s exactly what Applied Knowledge is: laying the groundwork that every future paper builds upon.

This level is ideal for:

12th pass students stepping into finance
Graduates from non-commerce backgrounds
Working professionals switching to finance

Subjects at the Applied Knowledge Level

The Applied Knowledge level lays the foundation for your ACCA journey. It covers the basics of business, management, and financial accounting, which are the essential building blocks you’ll use in real finance roles. The ACCA Syllabus ensures you get a clear understanding of these fundamentals before moving on to more complex, applied topics.

Paper Code	Subject Name	Core Focus Area
BT	Business and Technology	Understanding how businesses operate and the role of accountants in organisations
MA	Management Accounting	Fundamentals of costing, budgeting, and decision-making
FA	Financial Accounting	Core accounting principles, double-entry system, and preparation of financial statements

Before diving into these, here’s a candid truth: don’t rush through these subjects. Many students underestimate this level because it looks “basic.” But just like a weak foundation causes cracks later, gaps here can make Applied Skills feel overwhelming.

👉 Students who perform strongly in MA and FA often find ACCA’s later strategic papers easier, because they’ve already internalised core logic.

How to Approach Applied Knowledge Effectively

Think of this level as your finance gym. You’re not running marathons yet; you’re building strength. Here are a few strategies:

Start with BT, because it sets the context of business and technology – the environment in which all other topics operate.
Use MA to get comfortable with numbers and analytical reasoning. Practice small caselets daily.
For FA, imagine you’re maintaining the books of your own startup – this mental trick makes journal entries far less abstract.

👉 Syllabus:
BT Guide | MA Guide | FA Guide

Applied Skills Level: Building Fluency

If the Applied Knowledge level is your foundation, the Applied Skills level is where you start building the house. You’re no longer just learning concepts – you’re applying them to real business problems, often under time pressure.

Think of this stage like learning to drive in traffic after practising in an empty parking lot. You’ve got the basics, but now you have to stay alert, switch gears quickly, and make decisions that affect more than just yourself.

This level typically takes 9-12 months to complete and is the most intense stage for many students.

Subjects at the Applied Skills Level

At the Applied Skills level, the subject list is designed to strengthen your practical knowledge and prepare you for real-world finance challenges. The ACCA Syllabus covers areas like corporate law, performance management, taxation, financial reporting, audit, and financial management.

These aren’t just abstract topics — each paper teaches skills you’ll use on the job, whether it’s analysing financial statements, planning budgets, or ensuring compliance. This is where your foundation from the Knowledge level starts turning into actionable expertise that employers value.

Paper Code	Subject Name	Key Focus Area
LW	Corporate and Business Law	Legal framework of business operations, contracts, and governance
PM	Performance Management	Advanced costing, decision-making techniques, and variance analysis
TX	Taxation	Core taxation principles, computation of tax liabilities (country-specific)
FR	Financial Reporting	Deeper dive into financial statements, IFRS standards, and interpretation
AA	Audit and Assurance	Principles and processes of auditing, internal control, and risk assessment
FM	Financial Management	Investment appraisal, risk management, working capital, and sources of finance

Applied Skills is the transition stage where ACCA expects candidates to demonstrate both breadth and depth of knowledge. It’s also where most students face their first time-bound computer-based exams.

How to Tackle Applied Skills Without Burning Out

Many students hit a wall here because the subjects are both technical and time-consuming. Here are some candid strategies to navigate this phase smartly:

Cluster Subjects Intelligently:
Don’t pair two heavyweight papers like FR and AA together in one session unless you have a lot of time. A smart combo is LW + PM or TX + AA, depending on your strengths.
Think in Business Scenarios:
For example, when studying FR, imagine you’re part of the finance team at a large company like Infosys or Unilever, preparing financial statements that investors will rely on. This mental framing makes concepts stick better.
Mock Exams Are Non-Negotiable:
Especially for PM, TX, and FR. These papers often test the application. Do timed mocks every 2–3 weeks.

Strategic Professional Level: The Leadership Phase

This is where the ACCA course can transform your career from a technical expert into a strategic leader. At this level, you’re expected to combine everything you’ve learned – accounting, law, strategy, ethics – and apply it to complex, ambiguous business situations.

Think of this as your boardroom simulation. You’re no longer solving textbook problems; you’re advising CEOs.

The Strategic Professional level consists of four papers – two essentials and two options.

Essentials (Compulsory)

The Essentials papers form the core of the Strategic Professional level. They focus on strategic thinking, leadership, and advanced financial reporting; skills you’ll rely on in senior finance roles. The ACCA Syllabus ensures these subjects build the judgment and decision-making abilities expected of experienced professionals.

Paper Code	Subject Name	Key Focus
SBL	Strategic Business Leader	Integrated case study exam testing leadership, strategy, governance
SBR	Strategic Business Reporting	Advanced reporting under IFRS, ethics, and integrated reporting

Options (Choose Any Two)

The Options papers let you tailor your ACCA journey to your career potential and goals. You can choose two subjects that align with your interests, whether it’s advanced taxation, audit, financial management, or performance management. The ACCA Syllabus uses this flexibility to help you specialise while developing strategic expertise for senior roles.

Paper Code	Subject Name	Key Focus
AFM	Advanced Financial Management	Strategic investment, M&A, treasury, risk
APM	Advanced Performance Management	Strategic performance evaluation, advanced decision-making
ATX	Advanced Taxation	Complex tax scenarios, advisory, international tax
AAA	Advanced Audit and Assurance	High-level audit scenarios, risk, ethics, and assurance frameworks

Strategic Tips for the Strategic Professional Level

Strategic Professional can be brutal. This section helps you figure out how to handle the worst of it, mainly Strategic Business Leader and Strategic Business Reporting. Case studies, revision planning, using examples properly, all that. Just practical stuff to make your prep less chaotic and more focused.

Start with SBL – It’s broad, strategic, and gives context to other papers. Many students also pair it with one optional paper.
Case Practice Is Everything – Unlike earlier levels, you can’t rely on question banks alone. Practise interpreting exhibits — just like a consultant would.
Leverage Global Case Studies – For SBR, read real IFRS-based financial statements (e.g., TCS, Nestlé) to build familiarity with disclosures and integrated reporting.

ACCA Exam Structure: What You’re Really Signing Up For

Before you dive into each paper, you need a big-picture map of the ACCA journey. Think of it like plotting a cross-country road trip – you need to know the milestones, pit stops, and detours to reach your destination efficiently.

The ACCA qualification comprises 13 exams, spread across three progressive levels:

Level	No. of Papers	Exam Type Mix	Key Focus
Applied Knowledge	3	Objective-type, CBE (on-demand)	Fundamentals, concepts
Applied Skills	6	Objective + Constructed Response	Application, scenario-based problems
Strategic Professional	4 (2+2)	Integrated case studies, written	Strategy, leadership, advanced skills

Why This Structure Matters

Each level isn’t just harder, but it demands a different type of thinking.

At the Knowledge level, it’s about recognition and recall.
At the Skills level, it’s about application and analysis.
At the Professional level, it’s about evaluation and synthesis, i.e., making judgment calls like a real CFO or consultant.

ACCA Global designed this tiered structure to align with Bloom’s Taxonomy of Learning, which progresses from understanding to application to strategic decision-making. This ensures ACCA members are work-ready from day one.

This video provides a comprehensive overview of the ACCA Syllabus 2025, detailing the exam structure, subject updates, and key changes across all levels. It’s a valuable resource for candidates aiming to align their study plans with the latest syllabus revisions.

Paper-Wise ACCA Syllabus Breakdown

Here’s where we get tactical. Below is a comprehensive paper-wise breakdown of the ACCA Syllabus, including updates, difficulty pointers, and strategic notes.

Applied Knowledge

The Applied Knowledge level is your foundation. This is where you learn the core concepts of accounting, business, and finance — basically how organisations function and how financial data flows. Once you’ve got a good grip on these basics, the advanced topics in later levels won’t feel nearly as intimidating.

Paper	Subject	Key 2025 Focus	Exam Format	Difficulty Trend
BT	Business & Technology	Digital business models, governance	MCQs (CBE)	⭐
MA	Management Accounting	Data analytics intro, budgeting	MCQs (CBE)	⭐⭐
FA	Financial Accounting	IFRS Foundation, double entry	MCQs (CBE)	⭐⭐

Strategy Note: These are on-demand CBEs, so pace them according to your strengths. Many Indian students finish all three within 4–6 months.

Applied Skills

The Applied Skills level is where you start building real technical strength and putting those foundational concepts to work. This is where the syllabus gets into the practical stuff — taxation, audit, financial reporting, management accounting — all the skills you’ll actually use on the job. It’s the point where things shift from learning theory to figuring out how to use it, so you can tackle actual business problems with confidence.

Paper	Subject	2025 Focus	Exam Format	Difficulty Trend
LW	Corporate & Business Law	International law elements added	Objective + CR	⭐⭐
PM	Performance Management	AI in costing, ESG KPIs	Objective + CR	⭐⭐⭐
TX	Taxation	New global tax reforms	Objective + CR	⭐⭐⭐
FR	Financial Reporting	ESG disclosures, IFRS 18 updates	Objective + CR	⭐⭐⭐⭐
AA	Audit & Assurance	Risk frameworks, tech auditing	Objective + CR	⭐⭐⭐⭐
FM	Financial Management	Treasury tech, risk analytics	Objective + CR	⭐⭐⭐

Strategy Note: Papers like FR & AA are notorious for low pass rates — build your foundation early and practice mock papers under timed conditions.

Strategic Professional

The Strategic Professional level brings together everything from your earlier studies and tests how well you can apply it in practice. It’s less about recalling theory and more about using what you know to make decisions and solve complex problems.

The focus here is on strategic thinking and professional judgment — the skills you’ll actually need when you’re working in senior finance roles. This stage is really about closing the gap between academic knowledge and real professional capability.

Paper	Subject	2025 Focus	Exam Format	Difficulty Trend
SBL	Strategic Business Leader	ESG strategy, integrated case	4-hour case	⭐⭐⭐⭐⭐
SBR	Strategic Business Reporting	Sustainability reporting, ethics	Written + exhibits	⭐⭐⭐⭐
AFM/APM/ATX/AAA	Optional	Strategic application	Written, scenario-based	⭐⭐⭐⭐ to ⭐⭐⭐⭐⭐

Strategy Note: Treat SBL like a business simulation, not an exam. Practise reading exhibits quickly, like a consultant reviewing a board pack.

ACCA Preparation Timeline (Sample Plan)

One of the biggest mistakes students make is starting ACCA without a structured timeline. You wouldn’t start training for a marathon without a calendar, right? Same here.

Below is a sample 2.5-year plan, assuming no exemptions and part-time study (10-15 hrs/week):

Timeline	Stage	Papers Covered	Milestone
Months 1-6	Applied Knowledge	BT, MA, FA	Build foundation
Months 7-18	Applied Skills	LW → FM	Apply concepts in real scenarios
Months 19-30	Strategic Professional	SBL, SBR + 2 Options	Master strategy & leadership

Pro Tips for Timeline Management

Stagger heavy papers – don’t take FR and AA together unless full-time.
Use exemptions smartly – commerce grads in India often skip the Knowledge Level.
Integrate the Ethics Module early – ACCA’s Ethics and Professional Skills Module (EPSM) boosts SBL readiness.

acca syllabus with exam preparation timeline

ACCA India reports that most students complete ACCA in 2.5-3 years, but timelines vary based on work commitments and exemptions.

This video shows how you can tackle the ACCA Syllabus effectively. It highlights the best free and affordable study materials, practical tips, and a smart study plan, giving you a clear roadmap to prepare efficiently, stay consistent, and maximise your chances of passing.

Key Takeaways Before You Start Your ACCA Journey

Before jumping into your ACCA studies, take a moment to get your bearings. This section gives you the essentials from the ACCA Syllabus — what matters most, what each level involves, and how to structure your prep. It’s not meant to replace the detailed study ahead, but rather to give you a clear starting point so you can begin with confidence and direction.

ACCA Syllabus is structured for progressive mastery — from understanding → application → strategy.
Use tables, timelines, and structured planning to keep your prep on track.
Leverage real-world business scenarios to make learning stick.
Treat Strategic Professional as a leadership bootcamp, not a memory test.
Keep ACCA Global’s syllabus page bookmarked — they update syllabi annually.

FAQs about ACCA Syllabus

Before wrapping up, let’s clear up a few frequently asked questions about ACCA Syllabus that students have. If you’ve been wondering about eligibility, duration, exam difficulty, or how to plan your studies, this section will tie everything together for you.

What are the 13 papers in ACCA?

The ACCA Syllabus has 13 papers, and yeah, it sounds like a lot at first. You start with the basics: the first three papers teach you how businesses work and how to read financial statements. Pretty simple stuff, just getting your feet wet.

Then there are six papers where you actually learn to do things: budgeting, tax, audit, and management stuff. And finally, four big ones at the end, where you have to think like a finance leader. By the end, you’re not just passing exams; you actually know how finance works.

Can I finish ACCA in 2 years?

Yes, you can. You just need a plan and consistency. Exams happen multiple times a year, so you can space them out. If you’ve done CA Inter or a commerce degree, you might get exemptions too, which makes it faster. With focus, 2 – 2.5 years is doable.

What type of maths is in ACCA?

Don’t worry. It’s nothing crazy. Mostly percentages, ratios, simple algebra, and interest calculations. Stuff you’d use in real business situations. It’s about understanding numbers, not complex formulas. If you can do high school maths, you’ll be fine.

What is the hardest subject in ACCA?

Most people say SBL and AAA. Not because they’re impossible, but because you actually have to think and make decisions like a manager. It’s not about memorising. It’s about analysing situations, figuring out what to do, and writing it down under exam conditions. That’s the tricky part.

Can I do ACCA without math?

Yes, totally. You just need basic number sense. ACCA is more about logic and reasoning than anything else. Lots of students from arts or non-maths backgrounds pass ACCA. You just need to practice and stay consistent.

Which degree is best for ACCA?

Commerce, finance, or accounting degrees help because there’s an overlap. Makes it a bit easier. But really, any degree works. People from the arts, science, and anything have done ACCA. It’s more about how you study and stick to it.

What is the passing percentage for ACCA?

Usually between 40–55%, depending on the paper. Early papers are easier, later ones are harder. The trick isn’t memorising, but it’s understanding. Once you get the logic, passing becomes way simpler.

What is the salary of ACCA per month?

In India, fresh ACCA professionals usually get around ₹40,000–₹80,000 a month. Depends on the city and the company. Experience makes a big difference. With a few years of overseas exposure, it goes up a lot. ACCA skills are valued, so growth is natural.

Can ACCA earn ₹1 crore?

Yes, but not right away. Usually happens when you reach senior roles like CFO or Finance Director. ACCA gives you the skills, but real experience and smart career moves get you there.

Which country is best for ACCA?

The UK is the most obvious choice. ACCA started there, and the market’s big. But the UAE, Singapore, Australia, and Canada are all good too. It depends on where you want to work and grow.

How many exams are there in ACCA?

13 exams in total, split across three levels: basics, practical skills, and strategic thinking. You start with fundamentals, learn to apply them, then finish by thinking like a finance leader. By the end, you’re ready for real-world work.

Is ACCA harder than CA?

ACCA is comparatively easier than CA when it comes to the passing rate and flexibility. Generally, CA requires more time to clear the exams due to its rigid structure, less flexibility in exemptions and a low passing rate. ACCA, on the other hand, has a challenging syllabus, but is still considered manageable due to the flexible structure of exams, higher passing rates and exemptions based on prior professional qualifications.

Your Next Steps

ACCA isn’t just exams. It’s built to take you from knowing nothing to being able to work in senior finance roles. There are three levels. Applied Knowledge teaches you the basics. Applied Skills shows you how to actually use what you learned. Strategic Professional is where you learn to think like someone who runs things.

Finishing ACCA changes you. You don’t just know accounting. You can analyse situations and think strategically, which is what matters in real jobs.

The syllabus covers current stuff now: digital finance, ESG, AI, and international tax. So you’re not learning outdated material. For Indians specifically, ACCA works well because you get international recognition, but you already understand the local context. Makes it easier to work abroad or switch sectors.

You need a plan. Figure out when to sit each exam. Use exemptions if you qualify. Do loads of case studies. Try to relate everything to actual work. And remember, ACCA isn’t just technical. It’s about ethics, leadership, and solving big problems. That’s what gets you into senior jobs.

ACCA takes time and effort. You have to be consistent and plan properly. But it opens doors. Reporting, advisory, audit, management, whatever direction you go, people recognise the qualification. You’re not just passing exams. You’re building a career that works across countries and industries, with skills that companies actually want right now.

👉 If you want to approach the ACCA Syllabus with confidence and real-world readiness, this ACCA program, in collaboration with KPMG in India, is designed to do just that. With mentor-led guidance, a pass guarantee, and career support, including internships with firms like KPMG, it bridges the gap between learning and meaningful professional experience. Flexible learning options and a curriculum aligned with global standards ensure you’re not just exam-ready, but career-ready too.

ACCA New Program Structure

Posted on July 25, 2025September 1, 2025 by Imarticus Learning

Reading Time: 7 minutesOne of the world’s oldest and largest professional accounting qualifications, ACCA, is changing, and it is changing for good. The Association of Chartered Certified Accountants (ACCA UK), which owns and runs the ACCA qualification globally, announced some major updates in the ACCA program framework and syllabus recently. The upcoming change is more than just an ACCA curriculum refresh; rather, it is designed to ingrain the emerging areas of today’s fast-paced, AI & tech-driven world of accounting & finance. Although these updates are practically going to be applicable from July 2027 onwards only, there are queries around the changing ACCA course, and hence, it becomes important for everyone to know it in-depth.

Why is the change happening in ACCA?

ACCA, as the world’s largest accounting body and truly a torchbearer of the professional accounting qualification in 180 countries, works very closely with all stakeholders globally. The 4 key stakeholders whom ACCA gives topmost priority are:

Students who want to pursue or are pursuing the ACCA qualification
Companies which hire ACCA students, ACCA affiliates and ACCA members
Regulators across different countries where ACCA Professionals work
ACCA Learning Partners and training institutions that teach the ACCA course

As a global accounting body, ACCA keeps interacting regularly with all these stakeholders across the world and ensures that the entire ACCA ecosystem remains in sync with the ever-evolving accounting & finance industry trends. While the conversations from students and ACCA aspirants allow ACCA to know about the learning journey, challenges, examination acceptance, preferences, etc, the deep interactions with companies give insights to ACCA on the skills that these companies are looking for. This helps ACCA to know the changing job roles, evolving demands, qualification value, and what else companies are expecting in the days to come. With regulators, ACCA has always been building recognition and acceptance for the qualification and at the same time, with learning partners, they get to know about the ACCA syllabus, training, ACCA qualification demands and expectations. This gives ACCA a 360-degree view of the entire accounting & finance industry and hence ACCA can plan not just for today but also create a global accounting & finance qualification framework which will be relevant, in demand and top-notch even in future. The upcoming change in ACCA and the new ACCA syllabus come in response to growing demands from these stakeholders and industry leaders who want job-ready accounting & finance professionals with professional skills, strategic insight, practical expertise & hands-on experience with emerging tech in the accounting & finance domain. Though ACCA syllabus updates are very regular in nature, but at a time interval of almost every 10 years, ACCA does bring in significant restructuring in a bid to realign the program to the changing dynamics of the industry and stay in demand. After 2007 and 2017, the next major change in the ACCA course is going to happen in 2027. Yes, that’s almost every 10 years! Over the last few years, in ACCA’s engagement with all these stakeholders, ACCA identified the need to bring in more focus on artificial intelligence, tech enablement, data science, digital technology, risk management, sustainability, etc and all these with special context to accounting & finance. While these new elements were rightly to be added or enhanced in the qualification, the other thought was also not to increase the exams or duration, but rather to reduce it a bit. Keeping in mind all these findings, ACCA has rolled out changes which are not only going to multiply the need for the qualification in the industry but also will position it way ahead of any other professional accounting qualification in the world.

What is the new ACCA program framework?

Here is what the new ACCA course will look like:

Let us now decode the ACCA 2027 curriculum point by point:

Renamed Levels

The currently prevailing names of ACCA levels -Applied Knowledge, Applied Skills, and Strategic Professional levels are being changed a bit. They would be renamed as Knowledge, Expertise & Strategic Professional levels.

Levels Restructuring

Currently, the count of papers in the ACCA qualification is 3 at Knowledge, 6 at Skill and 4 at Professional (2 compulsory and 2 electives out of 4 ACCA papers). In the new ACCA structure, the number of ACCA papers would be 3 at Knowledge, 5 at Skill and 3 at professional (2 compulsory and 1 elective out of 5 ACCA papers).

ACCA FIA Revamp

The subjects in the ACCA Foundation route are completely restructured now. In place of FBT, FMA & FFA, now the subjects are – Accounts Preparation, Management Information, and Decision Making with Data. The ACCA FIA route applies to all those who don’t meet the standard entry requirements of ACCA eligibility.

Subjects Restructuring

The nomenclature and level of some of the subjects are changing. Here is the list of new ACCA papers and their ACCA codes in the new ACCA syllabus:

ACCA Knowledge Level (3 Papers)

- - K1 – Financial Accounting
  - K2 – Management Accounting
  - K3 – Business Law

ACCA Expertise Level (5 Papers)

- - E1 – Taxation
  - E2 – Financial Reporting
  - E3 – Audit, Risk and Control
  - E4 – Finance and Investment
  - E5 – Performance with Data Analysis

ACCA Professional Level (3 Papers)

- 2 Compulsory Papers
  - S1 – Business and Sustainability Reporting
  - S2 – Strategic Business Leader

- 1 Elective Paper

- - SAA – Audit and Assurance Professional
  - ACF – Corporate Finance Professional
  - SDS – Data Science Professional
  - SPI – Performance and Insights Professional
  - STA – Taxation Advisory Professional

What changes in the ACCA syllabus?

Changes at the Knowledge level

The ACCA subject of BT (Business & Technology) is no longer there, and rather Business Law moves in at the ACCA Knowledge level, which was earlier at the ACCA Skill level.

Changes at the Expertise level

The paper on Audit is renamed and also builds risk management concepts into it.
The Financial Management paper is renamed and replaced with Finance & Investments, which will not only cover corporate finance and financial management but will also include topics on financial markets and investments.
The paper on performance Management is now going to include data analysis as well, making it more in sync with the market demands.

Changes at the Professional level

SBL becomes paper no. 2
SBR moves in as paper no. 1
SBR is also revamped as Business & Sustainability Reporting. This new paper of BSR (earlier SBR) would include elements of ESG & sustainability going forward.
Among elective papers at the ACCA professional level.
Audit & Assurance and Tax continue as it is, just that in place of being called Advanced, they would now be called Professional.
Financial Management paper changes into Corporate Finance Professional paper.
Performance Management paper converts into Performance & Insights professional.
Data Science gets added as a new, standalone elective subject at the professional level.

Fewer Exams

The revised syllabus will mean 2 fewer exams for ACCA full course candidates.
At the ACCA Expertise level, there will be only 5 exams, which means 1 fewer exam.
At the ACCA Professional level, there would be only 3 exams, meaning 1 exam less here as well.
For those who have exemptions, the actual exams required to be passed will be even fewer, making it faster to complete the ACCA qualification.

More Optional Papers, yet Fewer Optional Exams

Currently, ACCA has 4 optional papers at the professional level, out of which everyone has to pick 2 subjects for the ACCA exams. In the new framework, rather than 4 ACCA electives, you will get 5 ACCA elective papers, but in place of 2, you will have to write only 1 ACCA elective exam.

Empowering Certificates

After completion of each level, you will be awarded with ACCA Certificates & Diplomas as follows:

Passing ACCA FIA: Diploma in Accounting & Business from ACCA
Passing ACCA Knowledge: Higher Diploma in Accounting & Business from ACCA
Passing ACCA Expertise: Advanced Diploma in Accounting & Business from ACCA.
Passing ACCA Professional: ACCA Qualification

At the Expertise & Professional level, you will have the option to earn a B.Sc. Professional Accountancy and M.Sc. Professional Accountancy degree respectively from the University of London.

Employability Modules

Current EPSM (Ethics & Professional Skill module) in ACCA is changing upside down now and coming in a completely new avatar. ACCA is introducing self-paced employability modules, which can also be clubbed with your ACCA PER (Practical Experience Requirement of 3 years) and reduce your PER requirements by up to 6 months. The Employability modules aim at strengthening career readiness alongside building knowledge on digital tech, innovation, ethics, leadership and entrepreneurship. There are some compulsory employability modules at each level, and then, in addition to them, there are optional modules available as well, putting more & more focus on employability as the outcome of ACCA.

Why this ACCA redesign matters!

Over the last decade or so, data science and artificial intelligence have become a critical element for all industries. Similarly, data science and AI have significantly transformed accounting and finance jobs by not only automating most of the basic accounting tasks, but also building systems for financial control, enhancing decision-making, improving risk management and shifting focus from execution of tasks to more strategic functions. Employers are increasingly demanding not just accountants or finance guys who can prepare financial statements or do an audit, but rather they demand someone who brings proficiency in solving complex problems and ensuring financial success to the business. And hence, the Accounting & Finance professionals of tomorrow must be in command of these emerging areas. The ACCA 2027 syllabus focuses on real-world relevance by:

Adding data science, AI and digital readiness in accounting tools
Combining employability skills at each level of the ACCA curriculum
Incorporating realistic case studies in assessments
Emphasising ethics, sustainability, innovation and entrepreneurship

With the upcoming changes in ACCA course design, it completely goes on the tag line of ACCA “Think Ahead”. With these changes, ACCA is surely thinking the whole of the accounting & finance space from a new angle and taking this far ahead of any other qualification. You can master Global Accounting Standards with ACCA. Imarticus Learning offers a comprehensive, industry-aligned training program for the ACCA UK certification. As India’s first and only authorised prep provider for the world’s top 5 certifications in Accounting & Finance, we provide:

24×7 academic support
Expert-led faculty sessions
A structured exam mentorship plan
Practical skill-building with real-world relevance
Pass assurance and a 100% job guarantee

Imarticus Learning is India’s first and only authorised prep provider for the world’s top 5 certifications in Accounting & Finance. This article is written by Rajesh Singh. Rajesh is the Business Head at Imarticus Learning and ex-CEO at ICoFP (Bajaj Capital Group). A mentor to thousands, he has trained and placed candidates at top firms, including the Big4. His recruiter-level insights and certification expertise make this a must-attend session for every aspiring finance professional.

ACCA Course Eligibility 2025: Who Can Apply and Exemptions

Posted on July 16, 2025October 31, 2025 by Imarticus Learning

Reading Time: 11 minutes

The Association of Chartered Certified Accountants (ACCA) opens the gateway to a global accounting career – a qualification recognised in over 180 countries that equips finance professionals and aspirants alike with the tools to excel in auditing, taxation, management accounting, and financial consultancy.

And yet: before you jump in, one question looms –
Am I eligible?
And can my current degree help me skip a few steps?

Good question, because the answer could help you save both time and money. That’s exactly what we’ll walk you through today: eligibility, exemptions, and how to map your path.

Whether you’re a Class 12 student aspiring to become a global finance professional or a working accountant wanting to expand your international credentials, understanding ACCA course eligibility and its exemptions can dramatically shape your journey.

What is ACCA?

If you are still wondering what is ACCA? The Association of Chartered Certified Accountants (ACCA) qualification is a globally respected and recognised qualification that equips you for roles in accounting, audit, taxation, management, and financial consultancy.

You can think of ACCA as your global accounting passport. ACCA is offered by the UK-based Association of Chartered Certified Accountants. It has built a syllabus that spans across three levels: Applied Knowledge → Applied Skills → Strategic Professional.

The table below shows a comprehensive overview of the ACCA subject list:

Level	Focus Area	Papers / Modules
Applied Knowledge	Basics of Finance & Business	Business & Technology (BT), Management Accounting (MA), Financial Accounting (FA)
Applied Skills	Technical & Analytical Finance skills	Corporate & Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit & Assurance (AA), Financial Management (FM)
Strategic Professional	Advanced Strategy, Leadership & Specialisation	Essentials: Strategic Business Leader (SBL), Strategic Business Reporting (SBR); Optional (Choose 2): Advanced Financial Management (AFM), Advanced Performance Management (APM), Advanced Taxation (ATX), Advanced Audit and Assurance (AAA)

The ACCA course syllabus covers core areas like finance, taxation, management accounting, and auditing – ensuring well-rounded professional expertise.

Each level builds your technical base, professional insight, and strategic decision-making ability, culminating in a globally recognised credential that commands premium positions in multinational corporations and Big Four firms alike.

The program’s global structure and industry alignment make it highly sought-after in regions like India, the UAE, Singapore, the UK, and other financial hubs.

Here’s a detailed video guide to help you understand what ACCA is and how to map your career path:

Why ACCA Stands Out

Recognised in 180+ countries
Over 800,000 members and future members globally
Endorsed by 7600+ approved employers
Offers flexible study modes (full-time, part-time, online)
Delivers strong ROI and excellent placement opportunities

ACCA distinguishes itself not just as a qualification but as a career accelerator – a passport to international career mobility and financial leadership.

So if you’re thinking, “I want to build a finance or accounting career that isn’t restricted to India”, ACCA becomes a smart choice.

Why Choose ACCA in 2025?

The world of finance is borderless. With ACCA, you’re not just limited to one country, but have:

Global recognition, enabling cross-border job opportunities.
The ability to leverage your prior qualifications – any degree or diploma is not wasted, but becomes your leverage for faster progress.
With ACCA, you get the flexibility to work across industries like audit, consulting, corporate finance, taxation, and risk management.

Who Can Apply for ACCA?

The ACCA qualification requirements are designed to ensure students have a strong grasp of business, accounting, and finance fundamentals before progressing to advanced strategic papers.

Anyone passionate about unlocking career potential in finance or accounting can apply for ACCA, provided they meet basic educational standards. ACCA eligibility in India depends on your educational background and work experience. Here’s where it gets interesting – your past education and experience matter, because they determine your starting point and options for exemptions.

ACCA Eligibility After 12th Commerce

Pursuing ACCA after 12th is one of the best ways to start early and build a strong international accounting foundation. If you’ve finished 10+2 (Class 12), you can kick off your ACCA journey—here’s what you need to meet the eligibility requirements:

Maths or Accounts as a subject
English proficiency
65% marks in Maths/Accounts and 50% marks in other subjects

Pro Tip: If you have completed the 10th grade or do not meet the marks requirements or are a Non-commerce student, you may need to start with the Foundations in Accountancy (FIA) route before progressing to the full ACCA qualification.

Once you complete this, you can smoothly transition into the full ACCA qualification.

This flexibility is what makes ACCA truly global – it adapts to your educational background rather than restricting you.

If you are a BCom graduate looking to leverage your career with ACCA, this video will help you with a clear approach:

ACCA Eligibility After Graduation or Post-Graduation

If you’re considering ACCA after graduation, your degree gives you a major advantage – allowing for possible exemptions and faster progression.

Choosing ACCA after graduation or post-graduation helps you save time since your academic background often qualifies you for exemptions from foundational papers.

ACCA also offers exemptions for candidates who have cleared the CA intermediate or IPCC exams.

ACCA Eligibility for Working Professionals

Professionals with experience in finance or accounting can apply for ACCA, leveraging both their academic qualifications and work experience to accelerate the path. Individuals with finance or commerce experience are equally eligible.

Qualifications-wise Eligibility and Exemptions Overview

The ACCA Exemptions system allows candidates to bypass certain exam papers based on prior qualifications, making it possible to save time and effort while progressing through the ACCA qualification.

Candidate Type	Eligibility Requirements	Pathway	Exemptions Available
Class 12 (Commerce)	65% in Maths/Accounts and English; 50% in other subjects	Direct ACCA registration	None (must attempt all papers)
Class 12 (Non-Commerce)	Completed Class 12, may lack commerce subjects	Start with the Foundations in Accountancy (FIA) route	Exemptions start post-FIA
Graduate (Commerce/Finance)	Bachelor’s in relevant fields (B.Com, BBA, BA Hons)	Direct ACCA registration with exemptions	Typically, 4-6 papers are exempted
Postgraduate (Finance)	CA Inter, M.Com, MBA Finance	Direct registration with more exemptions	Up to 6 papers
Working Professionals	Relevant academic qualifications + work experience	Accelerated entry possible	Varied by qualification

ACCA Exemptions Explained (India 2025)

Here’s the good part: ACCA Exemptions in India mean you don’t have to sit certain ACCA exams. If you’ve already covered some ground, you might skip certain papers because your previous qualification covers similar content. It saves time, effort, and cost.

Qualification	Exemptions Available (up to)
B.Com / BBA (Finance)	4 papers in Applied Knowledge & Skills
MBA (Finance) / M.Com	6 papers
CA Inter / IPCC	5 papers
Chartered Accountant (India)	9 papers
CMA / CPA / CIMA	Varies based on issuing body and syllabus match

Remember: All exemptions are subject to ACCA UK’s verification through its official exemption calculator, and documentation (transcripts, degree certificates) must be uploaded for review.

How to Apply for ACCA Exemptions

The ACCA exemption process is designed to be convenient and transparent:
Here’s the step-by-step:

Visit the official ACCA Exemption Calculator on the ACCA Global website.
Enter your qualification details to check available exemptions.
Upload academic certificates, mark sheets, or professional credentials.
Await confirmation and an official exemption offer from ACCA.

Once approved, you can begin your ACCA journey directly from the next eligible paper- skipping earlier modules you have already covered in your studies.

Tip: Keep your documents ready (transcripts, mark-sheets) so you don’t delay this step.

Are you a qualified CA, wishing to pursue ACCA? This video will give you a brief overview:

ACCA Course Duration and Fees: Exam Pattern Explained

Before planning your timeline, get familiar with the ACCA course syllabus so you can prioritise subjects and leverage exemptions smartly.
When diving into the ACCA journey, it’s important to understand the ACCA course duration and fees clearly – this helps you plan well and budget effectively. The ACCA qualification involves a total of 13 papers spread across three different levels: Applied Knowledge, Applied Skills, and Strategic Professional. Typically, most students finish this journey in about 2 to 3 years, but if you’re eligible for exemptions because of previous qualifications, this duration can be significantly shorter.

Number of Exams: 13 papers in total across three levels (Applied Knowledge, Applied Skills, Strategic Professional)
Duration: Average completion time varies from 2 to 3 years, shortenable via exemptions.
Exam Pattern: Computer-based with quarterly exam sessions worldwide.
Passing Marks: 50% per paper required to pass.

Here’s a detailed breakdown of the levels, how many papers each has, the exam duration, format, and passing marks:

Level	Number of Papers	Exam Duration	Format	Passing Mark
Applied Knowledge	3	2 hours each	Multiple Choice Questions (MCQs)	50%
Applied Skills	6	2 – 3 hours each	Mix of Objective & Written Answers	50%
Strategic Professional	4 (2 compulsory + 2 options)	3 – 4 hours	Case Studies, Essays, Reports	50%

Did you know?
Your degree becomes a springboard to reach higher ACCA levels faster.

Fast-track ACCA Options for Graduates and Professionals

Understanding ACCA exemptions in India helps you fast-track your qualification, reduce costs, and start working sooner. Exemptions aren’t just about skipping exams – they’re about accelerating your career. For example, a B.Com graduate can fast-track their ACCA journey significantly:

Without exemptions – 13 exams (approx. 3 years)
With exemptions – As few as 9 exams (can finish in just 1.5 – 2 years)

The ACCA Exemption Calculator, available on the official ACCA website, is the definitive tool to determine exact exemptions based on your individual qualifications. It compares your prior academic or professional credentials against the ACCA syllabus to identify courses you can skip. This is highly recommended before registration to optimise your study plan and reduce exam load.

This acceleration saves substantial time and reduces tuition and exam costs – ideal for students eager to enter the job market early or professionals aiming for rapid advancement.

Candidate Category	Number of Exams	Approximate Duration	Remarks
Without Exemptions	13	3 years	Full syllabus
With Exemptions (B.Com)	Around 9	1.5 – 2 years	Leverages prior qualifications
CA Qualified Candidates	Around 4	1 – 1.5 years	Maximum number of exemptions

If you are confused between going for a postgraduate commerce degree or ACCA, this video will demystify your career path:

Global Career Advantages of Becoming an ACCA

Once qualified, ACCA members enjoy numerous professional advantages that go beyond a single country or region.

Global Mobility

As an international qualification, ACCA allows easy transition between continents for roles across auditing, consulting, taxation, or finance management.

High-Value Designations

ACCA professionals can work as Auditors, Controllers, Tax Advisors, Management Accountants, or Financial Consultants with global firms like Deloitte, PwC, EY, and KPMG.

Salary Leverage

Their earning potential surpasses local norms – thanks to global acceptance and cross-border career options. ACCA professionals earn competitive packages starting from ₹7-10 LPA in India, scaling higher globally depending on experience.

Career Flexibility

You can switch seamlessly between industries – finance, fintech, consulting, or corporate strategy because ACCA builds both analytical and management proficiency.

Professional Prestige

Being an ACCA member connects you to a network of finance leaders and influencers, reinforcing your credibility wherever you work.

Why Choose Imarticus for ACCA in 2025

Partnering with Imarticus Learning, an official ACCA learning facilitator, can elevate your ACCA preparation experience with structured mentorship, global content, and assured outcomes.

Key Advantages of ACCA with Imarticus:

Guaranteed placement after completing two ACCA levels.
No-limit passing guarantee with free reappear sessions.
Pre-placement bootcamps and interview preparation for job readiness.
Simulation-based global curriculum
Dual certification: ACCA + QPA (Qualified Professional Accountant)
Course content powered by Kaplan – an ACCA Gold Approved Learning Partner

This combination of international curriculum and domestic career support ensures you emerge with both technical skills and practical employability.

Are you confused between pursuing an MBA and ACCA for accelerated career growth? This video will guide you to understand which career is the best for you:

How an Accounting Degree Strengthens Your ACCA Journey

Holding a degree in commerce, business, or finance is an enormous advantage because it creates overlap with ACCA’s foundational papers. This overlap results in:

Recognition of prior learning reduces study load.
Exemption from foundational papers cuts time and cost.
Early exposure to advanced strategic modules sharpens career readiness.
Employers value your combined academic and professional training.

Essentially, it means your academic background empowers you to skip redundancy and focus on higher-value skill-building.

FAQs on ACCA Course Eligibility

Before wrapping up, let’s clear up a few frequently asked questions about ACCA course eligibility in India that students have.

Who is eligible for the ACCA degree?

Anyone who has passed Class 12 with the required marks in Maths or Accounts, and English can apply for ACCA. Graduates, postgraduates, and even professionals from commerce or non-commerce backgrounds are also eligible, though your entry level and ACCA exemptions in India will depend on your previous qualifications.

What qualifications do I need for ACCA?

Before applying, it’s essential to understand the ACCA qualification requirements, which vary depending on your academic background and experience. To start ACCA, you need to have completed Class 12 with at least 65% marks in Maths/Accounts and English, plus 50% in other subjects. If you don’t meet these requirements, you can begin with the Foundations in Accountancy (FIA) levels and then transition to ACCA.

How many levels are there in ACCA?

The ACCA course syllabus is structured into three key levels: Applied Knowledge, Applied Skills, and Strategic Professional. Each level progressively builds your technical knowledge and leadership capabilities to prepare you for senior finance roles, making it ideal for those planning ACCA after graduation or even while pursuing a commerce degree.

Can commerce graduates apply directly?

Yes, commerce graduates like B.Com or BBA holders can apply directly and are often eligible for ACCA exemptions in India from foundational ACCA papers. This allows them to fast-track their studies and benefit from a shorter ACCA course duration and fees compared to starting from the foundation level.

Is there an age limit?

The minimum age limit to enrol in ACCA in India is typically 16 years, but most students join after completing Class 12 when they meet the basic academic requirements outlined under ACCA course eligibility.

What if I am a non-commerce student?

Yes, non-commerce students can still pursue ACCA after 12th, but they might need to start with the Foundations in Accountancy (FIA) route before moving to the full ACCA qualification. This flexible entry ensures ACCA eligibility in India is open to learners from diverse educational backgrounds.

How do I check exemptions?

You can easily check ACCA exemptions in India by using the official ACCA Exemption Calculator available on their website. You will need to enter your prior qualifications and institute details, so ACCA can assess which exams you can skip.

How long does ACCA take?

Typically, the ACCA course duration is about 2 to 3 years to complete all exams, but this can be shortened significantly with exemptions based on your previous qualifications and your study pace. Students pursuing ACCA after graduation can often complete the program faster due to prior learning credits.

Can I finish ACCA in 1 year?

While it’s ambitious and challenging, finishing ACCA in one year is possible if you qualify for maximum exemptions and can dedicate full-time study. However, for most candidates, a timeframe of 18-24 months is considered more realistic, depending on ACCA qualification requirements and study intensity.

Is ACCA tougher than CA?

ACCA and CA have different structures and syllabus focuses. The ACCA course syllabus is globally oriented with flexible exam schedules, while CA is India-specific and traditionally more rigorous. The difficulty depends on your goals and learning style. ACCA after graduation often gets smoother due to a strong understanding of familiar concepts and flexible exam scheduling. ACCA offers exemptions for prior qualifications recognised by the institute. Whereas, CA does not offer exemptions except for exemptions on clearing the papers in a particular group.

What is the attempt limit for ACCA?

There is no limit on the number of attempts for ACCA exams in India. You can keep retaking papers until you pass, supported by flexible exam dates. You might need to take the exams according to the sessions held per year. The ACCA exams are held in 4 sessions per year, which means you can take 8 exams per calendar year – making it easier to manage ACCA course duration and fees efficiently.

Can I do ACCA without maths?

Yes, you can pursue ACCA after 12th, even without a strong maths background, since the program focuses more on practical accounting and finance skills. However, a basic understanding of numbers, analysis, basic arithmetic and algebraic operations is necessary and will help you navigate the ACCA qualification requirements smoothly.

Accelerate Your Career with ACCA

Whether you start ACCA after 12th or later in your career, the qualification gives you flexibility and recognition across borders to take charge of your career on your terms. It’s not just about exams – it’s about making your education work for you, saving time, cutting unnecessary costs, and fast-tracking your ambitions. Understanding ACCA course eligibility and exemptions is like having a map: it shows you the smartest path forward, tailored to what you’ve already achieved. No guesswork, no wasted effort – just a clear route to becoming a globally recognised finance professional.

Working with a trusted learning partner like Imarticus Learning takes this even further. With personalised mentorship, practical guidance, and structured preparation, you’re not just studying – you’re preparing for real-world success. From placement support and interview coaching to dual certification with KPMG India, every step is designed to give your profile that extra edge. With Kaplan-powered ACCA Gold-standard content, rigorous academics meet career readiness. The result? You transform your degree into a launchpad for a high-value, international career, moving confidently from learner to sought-after finance professional.

Start your ACCA journey today and step into a borderless financial future where your degree does more than open doors; it builds bridges across the global accounting landscape.

ACCA Subject List: Your Complete Guide To The Latest Updates

Posted on May 2, 2025October 31, 2025 by Imarticus Learning

Reading Time: 10 minutes

The ACCA subject list is a fascinating reflection of the changing world of finance, regulation, and business. While I haven’t sat the exams myself, my research has taken me deep into the heart of the syllabus, showing just how the qualification’s structure responds to real-world needs – and how it opens doors across the industry.

What makes the ACCA Certification unique is its practical orientation. You aren’t simply learning accounting entries; you’re learning how financial statements reveal business health, how taxation shapes policy, and how audit frameworks protect trust in organisations. Every topic reflects what top employers expect from finance professionals in today’s competitive, digitised economy.

If you’re thinking of a career in finance or accounting, ACCA (Association of Chartered Certified Accountants) is perhaps the best-known qualification globally. But come on – it isn’t a cakewalk! Understanding the ACCA subjects and the latest ACCA syllabus is your first step to boost your employability.

Curious which ACCA papers are the toughest?
Which have the highest failure rates?
How can ACCA boost your career?

This guide weaves through all the major ACCA subjects and levels, packed with trends, news, and statistics to show why the curriculum is both relevant and future-proof.

ACCA Overview

Imagine sitting in a strategic planning meeting. Everyone has access to the financial statements. Most see numbers. An ACCA, however, identifies which divisions are underperforming, evaluates the impact of regulatory changes, and forecasts how strategic decisions will affect the company’s bottom line.

This is the ACCA edge: turning technical knowledge of accounting, audit, and tax into actionable insights that guide business strategy.

ACCA is a professional certification recognised in over 180 countries that demonstrates your expertise and understanding in the field of accounting, tax, reporting and finance. ACCA empowers you to build a global leadership career in finance with employment opportunities abroad and competitive salaries. It takes a duration of 2 to 4 years, based on your previous qualifications, to clear ACCA.

With over 13 exams spread over three levels, the ACCA course is demanding in terms of time and effort, particularly if you don’t approach your studies with the right strategy. There are multiple levels, exemptions, and optional papers to choose from.

From understanding the basics and mastering the core concepts at the Applied Knowledge level to tackling real and complex financial strategies at the Strategic Professional level, every stage of the ACCA course is designed to prepare and upgrade your financial expertise.

When everyone sees a spreadsheet full of transactions, an ACCA spots inconsistencies, ensures compliance, and safeguards the company’s reputation before a risk becomes a crisis.

👉 According to ACCA’s Global Talent Trends report, 85% of employers actively seek ACCA-qualified professionals because they blend analytical skill with ethical judgment – a rare and valuable mix.

What is ACCA

Before exploring the full spectrum of ACCA subjects, let’s first understand what is ACCA and why it holds such high regard among multinational corporations worldwide. The Association of Chartered Certified Accountants (ACCA) UK is the provider of ACCA, the world’s most trusted and respected certification in accounting, audit, tax and finance. ACCA-qualified professionals demonstrate a high-level expertise in financial management, business strategy, and corporate governance.

ACCA consists of a total of 13 papers. In which the candidates can choose two electives from a list of 4 papers.

Note: Regardless of how quickly students pass the exams with exemptions. Students are still required to complete 36 months of Practical Experience Requirement (PER).

Check whether you are eligible to apply for exemptions.

Use this ACCA Exemption Calculator.

ACCA Subject List

The ACCA qualification is a reflection of global finance itself – diverse, interconnected, and constantly evolving. Its subjects span taxation, audit, performance management, financial reporting, and leadership – the very competencies that define high-performing finance teams today.

Employers value ACCA professionals not just for their technical mastery but for their ability to connect the dots – to see how strategy, operations, and reporting all influence business success.

In short, the ACCA syllabus is built to create decision-makers, not just accountants. Let’s get a high-level overview of the ACCA subjects list across the different levels.

ACCA Level 1: Applied Knowledge

At the gateway to the ACCA qualification are the Applied Knowledge subjects, which cover the essential principles required for any finance professional. These form the base of financial literacy for students, and the skills are immediately useful in most business roles.

Business and Technology – This focuses on developing an understanding of the business environment, management, and internal control.
Management Accounting – This focuses on the techniques for managing finances, budgeting, costing, and performance measurement.
Financial Accounting – This focuses on recording, processing, and presenting financial information, mainly in bookkeeping and financial statements.

ACCA Level 2: Applied Skills

Once students are confident with the basics, the syllabus turns to Applied Skills – these are subjects every accountant needs to master, at a level equivalent to a UK bachelor’s degree. This level advances core ideas with more focus on applied concepts.

Corporate and Business Law – This covers the legal framework relating to businesses, contracts, and employment.
Performance Management – This covers applying management accounting techniques to quantitative and qualitative decision-making.
Taxation – This covers understanding and applying tax systems for individuals and companies, where you can choose local variants like the UK, Malaysia, etc.
Financial Reporting – This covers preparing and interpreting financial statements, applying international accounting standards.
Financial Management – This covers understanding the audit process, ethical considerations, and reporting.
Audit and Assurance – This covers the tools and techniques of financial management in the business context.

ACCA Level 3: Strategic Professional

At the top tier are Strategic Professional papers. These make the leap from technical skills to a strategic, consultative mindset. This is the most advanced level of ACCA, and for many, this is the most challenging but also the most rewarding stage of the ACCA journey.

Compulsory Subjects:

Strategic Business Leader – This consists of an integrated case study focusing on leadership, governance, risk, and strategy.
Strategic Business Reporting – This consists of professional and ethical judgments in financial reporting, focusing on the investor’s perspective.

Electives /Optional Subjects:

Advanced Financial Management – This helps you specialise in the advanced application of financial management techniques for strategic decision-making.
Advanced Performance Management – This helps you in applying strategic management accounting techniques to evaluate organisational performance.
Advanced Taxation – This helps you gain advanced knowledge and application of the national tax system.
Advanced Audit and Assurance – This helps you gain advanced concepts of audit and assurance, including ethics and current developments.

Quick Insight: The Strategic Professional level is where most students shift from learning “how” to learning “why,” a distinction that transforms your approach from accountant to advisor.

Each level demands a unique approach and difficulty level. The passing rates are generally higher for foundational levels. It decreases gradually as levels increase and subjects become more complex. It requires high-level skills like application, analysis, and professional judgment. Let’s explore each in greater detail!

ACCA Subjects: Complete List

The syllabus isn’t just an academic menu – it’s a signal to the industry about the skills that matter now and in the coming decade. Here’s a simple breakdown of the current papers and levels as of 2025:

Level	Paper Name	Abbreviation/Code
Applied Knowledge	Business and Technology	BT (F1)
Applied Knowledge	Management Accounting	MA (F2)
Applied Knowledge	Financial Accounting	FA (F3)
Applied Skills	Corporate and Business Law	LW (F4)
Applied Skills	Performance Management	PM (F5)
Applied Skills	Taxation	TX (F6)
Applied Skills	Financial Reporting	FR (F7)
Applied Skills	Audit and Assurance	AA (F8)
Applied Skills	Financial Management	FM (F9)
Strategic Professional – Essentials	Strategic Business Leader	SBL
Strategic Professional – Essentials	Strategic Business Reporting	SBR
Strategic Professional – Options	Advanced Financial Management	AFM
Strategic Professional – Options	Advanced Performance Management	APM
Strategic Professional – Options	Advanced Taxation	ATX
Strategic Professional – Options	Advanced Audit and Assurance	AAA

Students typically complete 13 papers – three at Knowledge level, six at Skills, and four at Strategic Professional (two Essentials, two Options). Some exemptions apply, depending on previous qualifications.

Did you know?
The ACCA Council has currently stopped taking paper-based exams, and all exams are conducted computer-based/ online in testing or remote centres.

ACCA Updates in 2025

The ACCA council keeps their curriculum up to date in line with industry requirements. The ACCA syllabus for 2025 has the three-tiered exam structure with a few revisions and additions.

Applied Knowledge Level changes

Financial Accounting (FA) has a few syllabus changes; Management Accounting (MA) syllabus remains unchanged, with some changes in the learning outcomes which apply from September 2025 until June 2026.

Applied Skills Level changes

The Corporate and Business Law (LW-ENG / LW-GLO), Taxation (TX-UK) and Financial Reporting (FR) syllabi have been changed; the syllabi for Performance Management (PM) and Audit and Assurance (AA) remain the same with a few changes in their learning outcomes, which apply from September 2025 until June 2026.

Strategic Professional Level changes

Strategic Business Reporting (SBR-INT /SBR-IRL) and Advanced Taxation (ATX-UK) have a few changes in their syllabus. While there are no significant changes to the syllabus in Strategic Business Leader (SBL), Advanced Performance Management (APM), and Advanced Audit & Assurance (AAA-INT/ AAA-UK), some of their learning outcomes have been changed, which apply from September 2025 until June 2026.

The ACCA Council has announced a latest update for the 2027 Exam with Future ACCA Qualification by redesigning their existing curriculum into four levels – Foundations, Knowledge, Expertise, and Strategic.

Foundation entry routes remain open, with the qualification accessible to those without prior degrees.

Electives have been refocused with a restructuring aligned with evolving industry needs like AI, digital finance, technology, data science, and sustainability, in reporting now features in optional Strategic Professional modules.

The goal is to help students experience more integrated assessments focused on real-world skills in professional judgement and analytical reasoning, and prepare them for leadership roles.

Note: Students need to use up-to-date study materials from the official site or from ACCA Global’s Gold Approved Learning Partner when preparing for their exam.

An Overview Of The ACCA Papers

While every student’s experience may vary, global pass rates consistently show that papers like Strategic Business Leader (SBL), Strategic Business Reporting (SBR), Advanced Audit and Assurance (AAA), Advanced Financial Management (AFM), and Performance Management (PM) are among the most challenging subjects.

These subjects not only require memorisation of the core concepts and basic principles, but also deep analytical thinking ability for applying to case studies and professional scenarios. Understanding the difficulty level of each ACCA subject helps you plan your time better and focus on studying and take efforts where they matter most.

Top 3 Most Difficult ACCA Papers

Students often find these subjects quite difficult in terms of passing due to the high-level skills required for the practical application of complex concepts.

Strategic Business Leader (SBL) – This paper demands high analytical and problem-solving abilities, requiring you to demonstrate high analytical and problem-solving abilities to solve the real-world application of case studies.
Advanced Audit and Assurance (AAA) – This paper demands high technical knowledge of auditing and writing skills for the analysis of complicated scenarios like high-level auditing strategies and risk management.
Performance Management (PM) – This paper demands a deep understanding of costing techniques and financial management, and applying financial management principles to practical situations.

ACCA papers do not just test your domain knowledge but also the practical skills that you will require to showcase yourself as an ACCA professional. The difficulty level in each paper depends on the learning outcomes and the pattern of the questions.

While managers debate numbers, an ACCA predicts cash flow challenges, evaluates investment decisions, and guides the board toward smarter financial strategies.

Frequently Asked Questions About ACCA Subjects

Let’s look at some of the frequently asked questions about the ACCA subjects.

Are there 17 exams in ACCA?

According to the current syllabus, there are 13 papers in ACCA til June 2026. The 13 exams are held across 3 levels of ACCA- Applied Knowledge, Applied Skills and Strategic Professional.

What are the 13 papers of ACCA?

The 13 papers of ACCA are:

Applied Knowledge – Business and Technology (BT), Management Accounting (MA) and Financial Accounting (FA).
Applied Skills – Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Financial Management (FM), and Audit & Assurance (AA).
Strategic Professional – Strategic Business Leader (SBL), Strategic Business Reporting (SBR) – mandatory, and two optional papers from Advanced Financial Management (AFM), Advanced Performance Management (APM), Advanced Taxation (ATX), and Advanced Audit and Assurance (AAA).

Is ACCA tougher than CA?

While ACCA and CA are both challenging in terms of subjects and technical difficulty. ACCA offers a flexible structure with a higher passing rate as compared to CA, making it more manageable. ACCA exams are held more frequently than CA, making it easier to pass quickly. ACCA is considered easier than CA in terms of structure and flexibility.

Can I skip ACCA papers?

Exemptions are a great way to accelerate your ACCA journey if you have prior qualifications recognised by the ACCA Council. These qualifications are not automatically applied, and one must apply for exemptions by paying a specific fee per examination.

What qualification is required for ACCA exemptions?

Usually, candidates with qualifications higher than 10+2 are eligible for certain exemptions.

Commerce Graduates and Postgraduates (BCom, BBA, MCom and MBA) qualified candidates are exempt from up to 5 papers in the Applied Knowledge / Applied Skills Level.
CA Inter/ IPCC qualified candidates are exempt from 6 or more on particular papers.
Qualified CA candidates are exempt from 9 papers.
MSc in Accounting candidates from recognised Universities are exempt from 4 papers.

Can I finish ACCA in 1 year?

Yes, you can finish ACCA in 1 year by opting for exemptions and clearing all the exams in the first attempt. However, this is challenging and might require a rigorous study routine and time management skills, along with prior experience in the industry.

Is ACCA without maths?

Yes, you do not require advanced mathematics knowledge for ACCA. However, there are a few entry-level requirements where you need to have mathematics at your 10+2 level. As ACCA focuses on high-level accounting and application skills, a basic understanding of arithmetic and algebra concepts is enough.

Which ACCA subject should I try first?

Begin with BT, MA, and FA in the Applied Knowledge level for a solid base. You need to begin with the foundation level and take the easiest subject according to your interest level and strengths to cover the syllabus efficiently.

Key Takeaways

The list of ACCA subjects comprises 13 papers in three levels.
SBL, AAA, and PM are the most challenging ACCA exams.
Past paper practice and a planned study schedule are essential to pass hard papers.
ACCA is recognised in India, with leading firms recruiting ACCA-qualified staff.
The ACCA syllabus 2025 is changing with an emphasis on digital finance and sustainability.

Next Steps Towards Your ACCA Journey

ACCA is challenging, but mastering its subjects builds strong technical knowledge and enhances your employability, which makes it extremely rewarding. Even though there are a few difficult subjects, proper training and guidance, strategic planning, focused study tactics, and maximising available materials can really drive up your probability of success.

The ACCA subject list is so much more than “just” an exam set. Each paper opens a new window into the finance profession’s present and future. UK finance surveys forecast that by 2030, more than half of all accountants will need advanced digital and sustainability skills as standard. The ACCA qualification already builds this in, with a syllabus that feels both practical and visionary.

Whether for those considering the ACCA route or simply wanting to understand how finance education meets the tides of technology, sustainability, and globalisation, this subject list is a signpost to both industry needs and personal career progression. And as the world keeps changing, so will the skills mapped out in the next iteration of the ACCA syllabus – making it one of the most flexible, future-proof qualifications in global finance.

Imarticus Learning offers ACCA in collaboration with KPMG in India, leads the way to global career prospects. Should you commit yourself to bettering your profession in finance and accountancy, acquiring mastery in ACCA’s list of subjects is your way forward to prosperity!

Preparation of Journal, Ledger and Trial balance for Accountants (Master Journal Entry Example: Step-by-Step Guide to Preparing Journal, Ledger, and Trial Balance for Accountants)

Posted on March 3, 2025September 1, 2025 by Imarticus Learning

Reading Time: 4 minutesAccurate record-keeping ensures transparency in finance. In this guide, we will focus on how to prepare a journal entry, preparing ledgers, and creating trial balances. We will look at journal entry examples in order to understand the process better.

If you wish to become a certified chartered accountant, you can sign up for the ACCA course offered by Imarticus Learning.

Understanding Journal Entries

What is a Journal Entry?

A journal entry records financial transactions.
It follows the double-entry bookkeeping system.
Debits and credits must always balance.

Structure of a Journal Entry

Date: When the transaction occurs.
Account Title: Name of the account affected.
Debit and Credit Columns: Show amounts for each side.
Narration: A brief explanation of the transaction.

Types of Journal Entries

Simple Entry: Involves one debit and one credit.
Compound Entry: Includes multiple debits or credits.

How to Prepare a Journal Entry?

1. Identify the Transaction

Analyse source documents like invoices or receipts.
Determine accounts affected by the transaction.

2. Classify Accounts

Group accounts under assets, liabilities, or equity.

3. Record Debit and Credit

Debit accounts receiving value.
Credit accounts giving value.

4. Write the Entry

Enter the date, account title, and amounts.
Add a narration explaining the transaction.

5. Review and Verify

Ensure debits equal credits.
Cross-check for errors before posting.

Transitioning from Journal to Ledger

What is a Ledger?

A ledger organises journal entries by account.
It simplifies tracking balances for each account.

Purpose of a Ledger

Summarises financial activities.
Helps in preparing financial statements.

Accounting Ledger Preparation

1. Open an Account

Assign a unique name and number.
Use separate pages for each account.

2. Post Journal Entries

Transfer details from the journal.
Record debits and credits under respective accounts.

3. Calculate Balances

Add up debits and credits separately.
Compute the account’s closing balance.

4. Cross-Verify

Compare with the journal for accuracy.
Make corrections if discrepancies arise.

Understanding the Trial Balance

What is a Trial Balance?

A trial balance lists all ledger accounts.
It ensures total debits match total credits.

Purpose of a Trial Balance

Checks the mathematical accuracy of books.
Serves as a basis for financial statements.

Steps to Prepare a Trial Balance

1. List All Ledger Accounts

Include both asset and liability accounts.
Arrange accounts in a structured format.

2. Record Balances

Take the closing balances from ledgers.
Use separate columns for debit and credit.

3. Add Totals

Sum up debits and credits separately.
Ensure both sides are equal.

4. Identify Errors (if any)

Check for discrepancies in totals.
Review journal and ledger entries for mistakes.

Common Errors and How to Avoid Them

Errors in Journal Entries

Misclassification of accounts can lead to errors.
Avoid by properly analysing each transaction.

Errors in Accounting Ledger Preparation

Posting to incorrect accounts causes confusion.
Cross-check account names while posting.

Errors in Trial Balance

Unbalanced totals indicate mistakes.
Ensure all ledger balances are accurately transferred.

Journal Entry Example: Journal to Trial Balance

Journal Entry Example of Transaction

Date: January 1, 2024
Transaction: Purchased office supplies for Rs. 1,000.

Step 1: Journal Entry

Debit: Office Supplies Rs. 1,000
Credit: Cash Rs. 1,000

Step 2: Post to Ledger

Record Rs. 1,000 in the Office Supplies account (debit).
Record Rs. 1,000 in the Cash account (credit).

Step 3: Prepare Trial Balance

Office Supplies: Debit Rs. 1,000
Cash: Credit Rs. 1,000
Total: Debit Rs. 1,000, Credit Rs. 1,000

Importance of Journal Entries and Preparing Ledger and Trial Balance

Ensures Financial Accuracy

Highlights errors in real-time.
Avoids discrepancies in financial reporting.

Aids in Decision-Making

Provides a clear financial snapshot.
Helps in planning and resource allocation.

Builds Transparency

Simplifies audits and compliance processes.
Enhances trust with stakeholders.

Best Practices for Accountants

Maintain Consistency

Follow standardised accounting principles.
Use uniform formats for entries and ledgers.

Leverage Technology

Use accounting software for efficiency.
Use automation for repetitive tasks to save time.

Regularly Review Books

Schedule periodic audits of financial records.
Address discrepancies immediately to prevent escalation.

Emerging Trends in Accounting

Digital Transformation

Cloud-based tools streamline journal and ledger management.
Blockchain ensures transparent and tamper-proof records.

Data Analytics

Predictive analytics optimise budgeting.
Insights from data improve decision-making.

The Role of Automation in Accounting

Modern tools automate repetitive accounting tasks. Automation saves time and minimises errors. Examples include automated ledger entries and trial balance checks.

Analysing Adjusting Entries for Accuracy

Adjusting entries correct end-of-period balances. They ensure accurate financial statement preparation. Trial balances detect discrepancies in ledgers. Imbalances often indicate recording mistakes. Accountants resolve errors to maintain accuracy.

Depreciation Entries in Journal and Ledger

Depreciation allocates asset costs over time. Journal entries reflect periodic depreciation. Ledgers track cumulative depreciation and net asset value.

Handling Reversing Entries in Accounting

Reversing entries simplifies future transactions. They adjust temporary account balances. This practice ensures smoother financial record updates. Discrepancies require journal adjustments. It ensures accurate cash flow tracking.

Specialised Journals: Sales and Purchases

Specialised journals streamline recurring transactions. Sales journals track revenue entries. Purchase journals document procurement costs.

Closing Entries for Temporary Accounts

Temporary accounts reset after financial periods. Closing entries transfer balances to permanent accounts. This prepares books for the next cycle.

Understanding Retained Earnings and Equity Accounts

Retained earnings track cumulative profits. Equity accounts reflect ownership stakes. Both play crucial roles in financial reporting.

Conclusion

Preparing journals, ledgers, and trial balances is essential. It ensures financial accuracy and supports informed decision-making. Embracing technology and ethical practices enhances accounting efficiency.

Frequently Asked Questions

What do we use journal entries in accounting?
A journal entry records financial transactions accurately. It ensures all debits and credits are balanced.

Why are ledgers so important in accounting?
Ledgers organise transactions by account. They provide a clear view of account balances.

How does a trial balance help businesses?
Trial balances verify the accuracy of ledgers. They ensure total debits and credits match.

What are common errors in financial recording?
Errors include misclassification of accounts or posting mistakes. Regular reviews help avoid such issues.

From Budgets to Profits: Your Ultimate Guide to Financial Mastery!

Posted on October 18, 2024September 1, 2025 by Imarticus Learning

Reading Time: 3 minutesThe ability to maximise resources and master financial management is more crucial than ever. Effective financial strategies are the cornerstone of sustainable growth, whether you’re a small business owner or leading a large corporation.

But are you making the most of your financial resources?

From resource allocation to budgeting techniques, managing your finances can directly impact your ability to scale and thrive. In this post, we’ll explore actionable strategies to help you control your finances, optimise your resources, and set your business on a path to lasting success.

What is Financial Management?

Financial management is important in overseeing a company’s profitability, expenses, cash flow, and credit. These key areas align with the overarching goal of maximising the firm’s value for its shareholders.

The primary aim is to maximise the business’s wealth by maintaining an optimal balance among profitability, liquidity, and risk.

Effective financial management includes several key activities, such as budgeting, forecasting future finances, managing financial risks, and ensuring compliance with financial regulations.

The main components of financial management are:

Financial Planning: Estimating the capital required and assessing its sources.
Financial Control: Ensuring the company uses its assets efficiently.
Financial Decision-making: Involves making decisions regarding investments, financing, and dividends.
Capital Structure: Determining the appropriate mix of debt & equity to finance the company’s operations.

The Importance of Financial Management

Financial management is the pillar of a successful organisation. The primary objective is to maximise profitability while ensuring compliance with financial regulations. Businesses prioritising financial management can make informed decisions, which leads to better resource allocation and, ultimately, business growth.

Key Components of Resource Allocation

Resource allocation involves the process of assigning & managing assets in a way that supports an organisation’s strategic goals.

Here are some key components to consider:

Identifying Resource Needs: Conduct a comprehensive assessment of the human, financial, and technological resources needed to achieve your business objectives.
Prioritising Projects: Use metrics such as return on investment (ROI) and alignment with strategic goals to determine which initiatives deserve funding.

Monitoring and Adjusting: Implement regular reviews of resource allocation to ensure efficiency. The market is dynamic, and flexibility is key to staying ahead.

Budgeting Techniques for Financial Growth

Effective budgeting is crucial for managing your organisation’s finances.

Here are a few techniques to consider:

Zero-Based Budgeting (ZBB)

This method requires justifying all expenses from scratch for each new period. ZBB allocates resources efficiently based on current needs rather than historical spending.

Incremental Budgeting

This approach involves using the previous year’s budget as a base & adjusting it for inflation or other factors. While simpler, it may lead to complacency if not monitored closely.

Flexible Budgeting

A flexible budget adjusts expenses based on actual activity levels, making it easier to plan for variable costs and adapt to changes in the business environment.

Budgeting Techniques	Advantages	Disadvantages
Zero-Based Budgeting (ZBB)	High efficiency, cost control	Time-consuming
Incremental Budgeting	Simplicity and ease of use	Potential for inefficiency
Flexible Budgeting	Adaptability to changes	Complexity in planning

Business Growth Strategies: Maximising Your Resources

With proper financial management and resource allocation, several business growth strategies can drive growth:

Investing in Technology: Automation and software solutions can streamline processes and reduce overhead costs, leading to better resource management.
Upskilling Employees: Investing in your workforce through training programmes can enhance skills, improve productivity, and ultimately contribute to growth.
Exploring New Markets: Diversifying your product lines or entering new geographical areas can open new revenue streams. However, thorough financial analysis is essential to ensure sustainable growth.

Key Areas to Strengthen Your Financial Management Strategy

Effective financial management strategies for small businesses:

Evaluate Historical Data

Review past spending and revenue to learn from your financial history. Analysing previous balance sheets provides insights into your successes, failures, and areas for improvement, helping you set realistic growth goals.

Build a Profit & Loss Statement (P&L)

Your P&L is vital for tracking profitability. It summarises revenue, expenses, and net profit, offering a clear picture of financial health. Use this data to fine-tune strategies for increasing profits.

Develop a Budget and Cost Systems

Proactive budgeting is crucial. It ensures resources get allocated efficiently, helping you make informed decisions. Implement cost systems to track and control spending while forecasting future figures.

Manage Working Capital

Leverage modern tools for real-time visibility over transactions. Automated platforms sync with accounting software, empowering you to monitor spending and manage cash flow effectively.

Accelerate Your Global Career with the ACCA Qualification at Imarticus Learning

Maximising resources through effective financial management and strategic budgeting is vital for any business aspiring to grow in today’s competitive environment. By employing innovative budgeting techniques and being mindful of resource allocation, organisations can pave the way for sustainable success.

The Association of Chartered Certified Accountants qualification is a prestigious, globally recognised accounting and finance certification awarded by ACCA UK. ACCA certification provides an extensive structure across three key levels: Knowledge, Skill, and Professional.

The Imarticus Learning ACCA course equips professionals with diverse roles in accounting, taxation, management, finance, investment banking, corporate finance, and consulting.

Ready to kickstart your global career with the ACCA course at Imarticus Learning?

Enrol today and take the first step towards a guaranteed future in finance!

How I Passed All My ACCA Exams on the First Try – My Untold Story

Posted on September 1, 2024September 1, 2025 by Imarticus Learning

Reading Time: 6 minutesThe Journey to becoming a Chartered Certified Accountant (ACCA) is one that many aspire to, but few achieve with ease. With its demanding exams and rigorous curriculum, the ACCA qualification is known to challenge even the most dedicated students.

However, passing all my ACCA exams on the first try was not only possible but also incredibly rewarding. I’m sharing my personal story and the strategies I used, hoping to inspire and guide others on this challenging path.

The ACCA Challenge: Understanding What Lies Ahead

The ACCA qualification is globally recognized, offering a deep understanding of accountancy, finance, and management. The program is structured into three levels: Applied Knowledge, Applied Skills, and Strategic Professional. Each level consists of exams that test different aspects of accounting, from financial reporting to performance management.

If you want to study ACCA courses, you must pay different fees at different stages.

Here are the ACCA exam fees that you’ll need to pay:

Registration and Subscription Fees

Initial Registration: £89
Re-registration: £89
Annual Subscription 2024: £134

Exemption Fees

An exemption fee applies for each ACCA exam from which you are awarded an exemption:

Applied Knowledge Exams: £86
Applied Skills Exams: £114

Exam Fees

An exam entry fee is required for each exam you register for.

Please note that if you are taking examinations at a special center, you must pay any additional local invigilation and accommodation fees.

The Power of Planning: A Roadmap to Success

One of the most crucial elements of my success was planning. Without a clear plan, it’s easy to feel overwhelmed by the sheer volume of material. Here’s how I approached my ACCA studies with a detailed and focused plan.

Setting Clear Objectives

Define Your Goals: I set achievable goals before diving into the coursework. I broke down the 13 exams into smaller milestones, which made the process feel less daunting and more manageable.
Understand the syllabus: I spent time understanding the syllabus for each exam. This allowed me to prioritize my study efforts on the most challenging areas.

Crafting a Study Schedule

Daily Routine: Consistency was key. I established a daily study routine that suited my natural rhythms, focusing on the most challenging subjects when I was most alert.
Weekly Check-Ins: I reviewed what I had learned each week, reinforcing my understanding and highlighting areas that needed more attention.

Balancing Work and Study

Effective Time Management: Balancing a full-time job with ACCA studies requires careful time management. I used tools like planners and calendars to keep track of my commitments and ensure I was making steady progress.
Strategic Breaks: I also understood the importance of taking breaks. Regular, short breaks helped me maintain focus and prevent burnout.

Leveraging Quality Study Materials

Success in ACCA exams requires more than hard work; it demands smart work. I didn’t rely on just one resource but used various study materials to deepen my understanding and prepare.

Textbooks and Study Guides

Official ACCA Resources: The official ACCA textbooks were my primary study materials. They are specifically designed to cover the syllabus and provide a strong foundation for each subject.
Additional Guides: I supplemented these with additional study guides and revision kits. These resources often included practice questions and tips that were invaluable for exam preparation.

Utilizing Online Resources

ACCA Website: The ACCA website offers many resources, including past exam papers, examiners’ reports, and technical articles. These materials were crucial in understanding the examiners’ expectations.
Video Tutorials: For complex topics, I turned to online video tutorials. Visual explanations helped clarify difficult concepts and provided alternative perspectives on the material.

Practice Makes Perfect

Past Papers: Practicing past exam papers was one of my most effective strategies. It familiarized me with the exam format and allowed me to identify weak areas early on.
Mock Exams: I also took several mock exams under timed conditions. This practice helped me manage my time during the actual exams and reduced anxiety.

Understanding the ACCA Exam Levels

Applied Knowledge Level
All three exams at this level are entirely multiple-choice questions (MCQs), with a passing score set at 50%.
Applied Skills Level
The Corporate and Business Law exam is 100% objective questions (OTQs) and requires a 50% score to pass. The other five exams—Financial Management, Financial Reporting, Performance Management, and Taxation—feature a blend of 60% OTQs and 40% subjective questions. Each exam requires a minimum pass mark of 50%.
Strategic Professional Level
All four mandatory and optional exams are fully subjective at this level, with a passing mark of 50% for each.

Understanding the ACCA exam pattern structure is crucial for those aiming to become recognized professionals in the global accounting arena. With a focused approach and commitment to diligent study, candidates can confidently tackle all levels of the ACCA exams.

Maintaining Motivation

The mental aspect of preparing for ACCA exams is just as important as the academic preparation. Staying motivated over a prolonged period was challenging, but I developed strategies to keep my spirits high.

Focus on the End Goal

Reward System
Support Network

Learn from Mistakes
Resilience

Exam Day: Strategy and Execution

When the exam day arrived, I approached it confidently and clearly.

Here’s how I ensured I was ready to perform at my best.

Pre-Exam Preparation

Get Enough Sleep: I slept a full night before the exam. Being well-rested helped me stay sharp and focused during the test.
Healthy Breakfast: A nutritious breakfast provided the energy I needed to stay alert throughout the exam. I avoided heavy or sugary foods to prevent any post-meal drowsiness.

Exam Strategy

Time Management: During the exam, I carefully managed my time. I started with confident questions, which helped build momentum and allowed more time for challenging questions.
Stay Calm: If I encountered a difficult question, I didn’t panic. I skipped it and returned to it later, ensuring I didn’t waste time and could address all questions.

Post-Exam Reflection

Review and Learn: I reflected on how it went after each exam. This reflection helped me identify areas for improvement and apply those lessons to future exams.

Success: Becoming ACCA Certified

The day I received my results was one of the most gratifying moments of my life. Passing all my ACCA exams on the first try was a testament to my hard work, preparation, and determination.

Celebrate Your Achievements

Acknowledge the Journey: I celebrated my success with those who supported me. Recognizing the effort and sacrifices made the achievement even more meaningful.

Looking Ahead

Career Advancement: With the ACCA qualification, I was ready to take the next step in my career. The opportunities that opened up were exciting, and I felt well-prepared to excel in my chosen field.
Lifelong Learning: The ACCA qualification is not the end of the road. The finance and accounting world constantly evolves, and I am committed to continuous learning and professional development to stay ahead.

Lessons for Aspiring ACCA Students

As I share my story, here are some key takeaways for those of you who are on the path to ACCA qualification:

A well-structured study plan is essential for success. Understand the syllabus, set clear goals, and stick to your study schedule.

Use a combination of textbooks, online resources, and practice papers to prepare for each exam thoroughly. The right materials can make a significant difference.

Motivation and resilience are just as important as academic preparation. Stay positive, surround yourself with supportive people, and don’t let setbacks discourage you.

On exam day, manage your time effectively and stay calm. Trust in your preparation and focus on doing your best.

Passing the ACCA exams is a remarkable achievement. Celebrate your success, but continue to pursue opportunities for growth and development in your career.

The ACCA qualification is not the end of the road. The finance and accounting world constantly evolves, and commitment to continuous learning and professional development is needed to stay ahead.

Final Words

Passing all my ACCA exams on the first try wasn’t just about working hard—it was about working smart. It required careful planning, effective use of resources, mental resilience, and strong support.

For those of you pursuing the ACCA qualification, know it’s possible to achieve your goals with the right approach. The Journey may be challenging, but the rewards are worth it.

Advance Your Accounting Career with ACCA – Today!

When you enroll in the ACCA course, you’re not just signing up for a course – you’re securing a career. They offer a 100% placement guarantee upon completing even the first two levels of ACCA. You can claim a full refund if you don’t secure a placement or internship.

The ACCA curriculum offers unconditional and unlimited guarantee to coach you until you pass the ACCA exams. You can retake the entire program and all sessions as many times as needed, at no extra cost, until you succeed.

ACCA course materials include everything you need to succeed: ACCA books, question banks, practice papers, MCQs, flashcards, learning videos, live classes by ACCA-certified faculties, and on-demand sessions by international ACCA trainers.

Enroll in the ACCA course today and secure your future with our guaranteed placement and success-oriented approach!

Shocking Truths About ACCA That Will Change Your Career Forever

Posted on August 30, 2024September 1, 2025 by Imarticus Learning

Reading Time: 3 minutes

Accounting is an essential component of any organisation, hence it is a consistent and expanding topic. According to an IRCC estimate, more than 79,600 new accountant employment openings are expected between 2019 and 2028.

As the global economy continues to recover from the pandemic, the demand for specialists to store and assess financial records is expected to increase.

This is great news for accounting students and professionals looking to work in the sector. A widely recognized qualification, the ACCA, can not only enhance your chances in a wide range of job areas, but it can also prepare you for a long and lucrative career.

Whether you want to take your initial steps into a career in finance or you’re a financial professional wishing to build strategic leadership skills to boost your earning potential, options of ACCA careers might prove to be a boon for you.

What is ACCA?

The Association of Chartered Certified Accountants (ACCA) qualification is a globally recognised certification in accounting, and finance awarded by the ACCA body in the United Kingdom. It has a structure consisting of three levels, namely Knowledge, Skill, and Professional.

ACCA is accepted in 180 countries and it provides better career opportunities worldwide. The ACCA Course prepares professionals for various domains such as accounting, taxation, management, finance, investment banking, corporate finance, forensic and consulting.

Truths About ACCA That will Direct Your Career

ACCA is a globally recognised qualification: Employers all over the world trust ACCA, through the rigorous training of our students and members, to ensure their businesses operate at the highest international levels. Moreover, ACCA holds recognition from key regulatory bodies in India, including ICAI, SEBI, and RBI, validating its acceptance within the Indian financial sector.
Offers success and security with diverse career paths: The field opens doors to diverse ACCA career opportunities in finance, banking, consulting, government, and academia, beyond traditional accounting roles.
Inculcates skills for life: An ACCA qualification isn’t just about mastering the numbers, it’s about shaping well-rounded finance professionals equipped with a comprehensive skill set. The ACCA course inculcates strategic thinking, technical expertise, innovative approach, ethical integrity, and leadership and management skills.
A flexible qualification for modern students: ACCA accommodates candidates at different career stages, offering a flexible pathway to certification. With its modular structure and recognition of prior learning ensure accessibility for individuals with diverse backgrounds and experiences, not just recent graduates. So, an aspirant can start ACCA at his/her level.
ACCA has affordable options and is a valuable investment option: While there are expenses involved with ACCA exams, study materials, and membership, ACCA provides a variety of aid alternatives. These include scholarships, discounts, payment plans, and corporate sponsorship schemes, making the qualification available to people from a variety of backgrounds.

Furthermore, ACCA graduates frequently have superior earning potential, job progression chances, and international reputation.

Essential Details About ACCA

Parameters	ACCA
Recognising body	The Association of Certified Chartered Accountants is a globally recognised degree. Candidates can pursue careers relating to many fields in taxation, accounting, and others.
Course duration	The course duration for an ACCA qualification is 3 years of studying, along with additional 2 years of training.
Eligibility	Aspirants can achieve the ACCA qualification in a minimum of 3 years, if they: Complete a maximum of 13 exams which depend on their previous qualifications Complete an ethics and professional skills module Have three years of work experience in a relevant role
Job profiles	A trained ACCA professional can work on the following job profiles: Business analyst Chief financial officer Insolvency practitioner Forensic accountant
Salary (ACCA affiliates)	For ACCA careers India, the average salaries for each level are: Entry-level: INR 4-8 lakhs Mid-level: INR 10-20 lakhs Senior-level: INR 20-50+ lakhs Abroad, a salary of roughly USD 50,000 is earned. In the UK, the average salaries for each level are: Entry-level: £25,000 to £35,000 per year Mid-level: £40,000 to £60,000 per year Senior-level: £65,000 and upwards, often exceeding £100,000 In Canada, the average salaries for each level are: Entry-level: Between CAD 40,000 and CAD 60,000 p.a. Experienced: Approximately CAD 65,000 to CAD 90,000 p.a. Senior-level: CAD 100,000 or above, depending on the job. In Australia, the average salaries for each level are: Entry-level: Between AUD 50,000 and AUD 70,000 p.a. Experience of few years: Around AUD 80,000 to AUD 120,000 a year Senior-level: AUD 150,000 and above
Companies hiring	Most MNCs and Big 4 companies hire ACCAs in India, such as: PwC KPMG Deloitte Ernst & Young

Conclusion

The ACCA course is intended to provide aspiring candidates with a solid foundation in finance and accounting. Whether you are a 12th-grade dropout with an aptitude for accounting or an established professional, ACCA can help you launch a successful career in accounting.

If you want to get certified, embark on a journey with Imarticus’ Association of Chartered Certified Accountants course. From ACCA-certified teachers and extensive study materials to placement bootcamps, this is your opportunity to develop your accounting career.