All About ACCA Course: Structure, Subjects, Fees and Careers

Many students hear that ACCA has 13 exams, while some websites show a list of 15 subjects. Others believe that passing the exams is enough to become an ACCA member. These incomplete explanations can make the qualification look more confusing than it is. this blog gives you all about acca course.

This guide explains all about the ACCA course, including its eligibility in India, course structure, subjects, exemptions, exam schedule, duration, fees, practical experience, career opportunities and the changes starting in 2027.

In Eassy way: ACCA stands for the Association of Chartered Certified Accountants. Under the current structure, students complete up to 13 exams across three levels, an Ethics and Professional Skills Module and 36 months of relevant work experience. Previous qualifications may provide exemptions from some exams.

What Is the ACCA Course?

ACCA is a global professional accountancy qualification for students and professionals interested in financial reporting, audit, taxation, management accounting, corporate finance and business leadership.

The qualification is offered by the Association of Chartered Certified Accountants, a professional body supporting members and future members across 180 countries. Recognition is wide, but employment, practising and audit-signing rights still depend on local regulations.

Students looking for learning modes, fees and course support can explore FinTram’s ACCA course in India.

Who Is Eligible for ACCA in India?

After passing Class 12, students can apply for ACCA provided they meet the academic entry requirements. Usually, the Indian applicants are required to pass five subjects including English and Mathematics or Accounts with 65% marks in two relevant subjects and above 50% marks in the remaining subjects.

Students who do not qualify for direct entry can begin through Foundations in Accountancy before progressing to the main qualification. Graduates and qualified professionals can also apply and may receive exemptions.

Eligibility can depend on the applicant’s board and qualification. It should therefore be checked through the official ACCA minimum-entry database. Students can also read FinTram’s detailed guide to pursuing ACCA after 12th Commerce.

What Is the ACCA Course Structure?

The current ACCA course structure has three examination levels: Applied Knowledge, Applied Skills and Strategic Professional. Each level moves from basic accounting knowledge to technical application and finally to advanced professional judgement.

ACCA level	Requirement	Exams completed
Applied Knowledge	All three papers	3
Applied Skills	All six papers	6
Strategic Professional Essentials	Both papers	2
Strategic Professional Options	Choose two of four	2
Total		13

The complete structure is confirmed on the official ACCA Qualification page.

Complete ACCA Subjects List

The complete ACCA subjects list contains 15 available paper titles. However, students complete a maximum of 13 exams because only two of the four Strategic Professional Options are required.

Applied Knowledge Level

The first of the three ACCA levels introduces accounting, business and management information.

ACCA subject	Main area covered
Business and Technology (BT)	Business structure, governance, leadership, technology and ethics
Management Accounting (MA)	Costing, budgeting and performance measurement
Financial Accounting (FA)	Double-entry accounting and basic financial statements

Applied Skills Level

These ACCA course subjects develop the technical knowledge required to handle practical finance and accounting problems.

ACCA subject	Main area covered
Corporate and Business Law (LW)	Contracts, legal systems and company law
Performance Management (PM)	Budgeting, costing and performance evaluation
Taxation (X)	Tax rules for individuals and businesses
Financial Reporting (FR)	Accounting standards and financial statements
Audit and Assurance (AA)	Audit planning, evidence and internal controls
Financial Management (FM)	Investment, financing and financial risk

Students preparing for FR can use FinTram’s ACCA Financial Reporting exam guide for syllabus and preparation guidance.

Strategic Professional Level

Strategic Professional develops leadership, professional judgement and the ability to solve complex business problems.

Category	ACCA subjects
Compulsory Essentials	Strategic Business Leader and Strategic Business Reporting
Choose any two Options	Advanced Financial Management, Advanced Performance Management, Advanced Taxation or Advanced Audit and Assurance

SBL and SBR are compulsory. The remaining two papers can be selected according to the student’s career direction.

Therefore:

3 Applied Knowledge + 6 Applied Skills + 2 Essentials + 2 Options = 13 exams

This explains why ACCA has 15 available subject titles but only 13 required examinations.

How Are ACCA Exams Conducted?

Applied Knowledge exams and certain versions of Corporate and Business Law may be available as on-demand computer-based exams. Their availability depends on the student’s country and selected examination centre.

Most Applied Skills and all Strategic Professional exams are session-based. ACCA conducts four exam sessions each year in March, June, September and December.

Students can attempt up to four exams in one examination cycle and no more than eight different exams in a calendar year. ACCA expects students to progress through the levels in order, although papers within the same level can be taken in a suitable sequence. The latest conditions are available on the official exam progression page.

How Long Does the ACCA Course Take?

Most students take approximately two to three years to complete the ACCA exams. The exact duration depends on exemptions, papers attempted per session, resits and whether the student is studying alongside college or employment.

Completing the exams and becoming an ACCA member are different milestones. Membership also requires an ethics module and 36 months of relevant experience. A student with exemptions may finish the remaining papers sooner, but exemptions do not remove these additional requirements.

How Do ACCA Exemptions Work?

ACCA may award exemptions when a student’s previous studies substantially match the syllabus of particular exams. Exemptions are available from Applied Knowledge and Applied Skills, but not from Strategic Professional papers.

There is no fixed exemption number for every B.Com, BBA, M.Com or MBA graduate. The result depends on the institution, programme, subjects and graduation year. Some accredited degrees and professional qualifications may provide up to nine exemptions.

Students should check their exact papers through the official ACCA Exemptions Calculator. FinTram’s ACCA exemptions guide explains eligibility, fees and the claiming process.

What Are the ACCA Course Fees in India?

ACCA charges most fees in pounds sterling, so the amount paid in rupees changes with exchange rates. The total cost also depends on exemptions, exam-entry timing, tuition, study materials and resits.

Fee component	Official 2026 amount
Initial registration	£89
Annual student subscription	£140
Applied Knowledge exams	Set by the selected CBE centre
Applied Skills exam	£151 per paper
Ethics and Professional Skills Module	£83
Strategic Business Leader	£268
Strategic Business Reporting	£191
Strategic Professional Option	£191 per paper
Applied Knowledge exemption	£86 per paper
Applied Skills exemption	£114 per paper

The exam amounts shown are based on December 2026 standard entry. Students should check the official ACCA fees page for India before making a payment.

What Is Required After the ACCA Exams?

Passing all required ACCA subjects does not automatically make someone an ACCA member. Students must also complete:

• The Ethics and Professional Skills Module
• At least 36 months of relevant work experience
• Nine performance objectives
• Approval from a practical experience supervisor

Relevant experience can be gained before, during or after the exams. Students who work and study together can complete part of their Practical Experience Requirement while preparing for the qualification.

What Do the Latest ACCA Pass Rates Show?

Pass rates change after every session and should not be treated as permanent difficulty rankings. According to the official June 2026 ACCA results, pass rates ranged from 89% for Business and Technology to 39% for Advanced Audit and Assurance.

Level	June 2026 pass rates
Applied Knowledge	BT 89%, FA 71%, MA 65%
Applied Skills	LW 82%, TX 55%, FR 52%, PM 41%, FM 48%, AA 47%
Professional Essentials	SBL 51%, SBR 47%
Professional Options	AAA 39%, AFM 47%, APM 42%, ATX 47%

Lower pass rates generally show the importance of question practice, technical understanding, exam technique and time management.

What Career Options Are Available After ACCA?

ACCA students, affiliates and members can explore roles such as audit associate, financial reporting analyst, management accountant, tax consultant, internal auditor, FP&A analyst, risk analyst, finance business partner and financial controller.

There is no official fixed ACCA salary. Current limited Glassdoor data for ACCA students in India reports an average of approximately ₹3.6 lakh per year. Actual salaries can be lower or higher depending on qualification status, experience, degree, city, employer and practical skills.

ACCA supports corporate and international finance careers, but it does not independently provide statutory audit-signing rights in India.

What Is Changing in ACCA From 2027?

ACCA is introducing a redesigned qualification in 2027. June 2027 will be the final session for the existing Applied Skills and Strategic Professional exams. New Knowledge exams will become available from July 2027, followed by the first Expertise and Strategic Professional session in September 2027.

The redesigned structure will include Knowledge, Expertise and Strategic Professional levels, Essential Employability Modules, greater coverage of technology and data, and only one Strategic Professional Option requirement.

Existing achievements will be recognised under ACCA’s transition rules. Students should use the official ACCA Transition Tool to understand how their completed papers will transfer.

How Can You Start the ACCA Course?

Start by checking the entry requirements and available exemptions. Create an account on the official ACCA website, upload your identification and academic documents, pay the registration fee and wait for ACCA to confirm your paper list.

Do not plan or claim exemptions until they have been officially confirmed. After registration, select a realistic paper sequence based on your available study time and previous accounting knowledge.

Conclusion

Knowing all about ACCA means understanding more than its 13 exams. The complete journey includes eligibility, ACCA levels, subjects, exemptions, fees, ethics and practical experience.

FinTram Global supports students through face-to-face, live online and flexible ACCA learning, along with exam preparation and career guidance. Students should confirm their official eligibility and exemptions before choosing their starting level.

Frequently Asked Questions

Can I pursue ACCA after Class 12?

Yes. Students who meet ACCA’s entry requirements can begin after Class 12. Those who do not qualify for direct entry can start through Foundations in Accountancy.

How many ACCA subjects are there?

There are 15 available subject titles under the current structure, but students complete a maximum of 13 exams because only two of four Strategic Professional Options are required.

Can I complete ACCA in one year?

A candidate with substantial exemptions may complete the remaining exams quickly. However, ACCA membership also requires the ethics module and 36 months of relevant experience.

Is practical experience compulsory?

Yes. Membership requires 36 months of relevant experience, nine performance objectives and approval from a practical experience supervisor.

Which ACCA subject is the hardest?

There is no single hardest paper for everyone. In June 2026, AAA had the lowest pass rate at 39%, but difficulty depends on a student’s background, preparation and exam technique.