ACCA- Exam Pattern, Syllabus & Preparation
A globally portable chartered-accountancy credential opening finance and audit careers across 180+ countries.
ACCA is a UK-headquartered global professional accountancy body whose qualification is recognised in over 180 countries. Structured across three levels and 13 exams plus an ethics module and practical experience, it builds expertise in financial reporting, audit, taxation, financial management and strategic leadership - with strong international mobility.
3 - Knowledge, Skills, Strategic Professional
Levels
13 exams (fewer after exemptions)
Papers
50% in every paper
Pass Mark
4 per year - Mar, Jun, Sep, Dec
Exam Sessions
Eligibility Criteria
Education
Entry after Class 10+2 (typically ~65% in Maths/Accounts & English, 50% in others). Graduates (e.g. B.Com) and CA / CA-Intermediate candidates qualify for exemptions. Applicants below the entry bar can start via the Foundations in Accountancy (FIA) route.
Age Limit
No formal upper age limit (typically 18+ for direct registration).
Nationality
Open globally, including Indian nationals.
Exam Pattern
The ACCA Qualification has 13 exams across three levels. Applied Knowledge (3 exams) is on-demand computer-based. Applied Skills (6 exams) is session computer-based, four sittings a year. Strategic Professional (4 exams - two Essentials plus two Options from four) uses case-study computer-based exams. Every paper is marked out of 100 with a 50% pass mark. Candidates also complete the Ethics & Professional Skills Module and 36 months of Practical Experience (PER). Exemptions reduce the papers actually sat.
Applied Knowledge
On-demand computer-based (2 hours each)120 min| Section | Questions | Marks |
|---|---|---|
| Business & Technology (BT) | - | 100 |
| Management Accounting (MA) | - | 100 |
| Financial Accounting (FA) | - | 100 |
Applied Skills
Session computer-based (3 hours)180 min| Section | Questions | Marks |
|---|---|---|
| Corporate & Business Law (LW) | - | 100 |
| Performance Management (PM) | - | 100 |
| Taxation (TX) | - | 100 |
| Financial Reporting (FR) | - | 100 |
| Audit & Assurance (AA) | - | 100 |
| Financial Management (FM) | - | 100 |
Strategic Professional - Essentials
Case-study computer-based (3 hrs 15 min)195 min| Section | Questions | Marks |
|---|---|---|
| Strategic Business Leader (SBL) | - | 100 |
| Strategic Business Reporting (SBR) | - | 100 |
Strategic Professional - Options (choose 2 of 4)
Case-study computer-based (3 hrs 15 min)195 min| Section | Questions | Marks |
|---|---|---|
| Advanced Financial Management (AFM) | - | 100 |
| Advanced Performance Management (APM) | - | 100 |
| Advanced Taxation (ATX) | - | 100 |
| Advanced Audit & Assurance (AAA) | - | 100 |
Key Topics & Syllabus
Applied Knowledge
- check_circleBusiness organisation, governance & IT
- check_circleManagement accounting: costing & budgeting
- check_circleFinancial accounting: double-entry & statements
Applied Skills
- check_circleCorporate & business law
- check_circlePerformance management & decision-making
- check_circleTaxation
- check_circleFinancial reporting under IFRS & group accounts
- check_circleAudit & assurance
- check_circleFinancial management & investment appraisal
Strategic Professional
- check_circleStrategic business leadership & governance
- check_circleStrategic business reporting (advanced IFRS)
- check_circleAdvanced financial management
- check_circleAdvanced performance management
- check_circleAdvanced taxation
- check_circleAdvanced audit & assurance
Ethics & Experience
- check_circleEthics & Professional Skills Module (EPSM)
- check_circle36-month Practical Experience Requirement (PER)
Career Roles & Salary
Auditor / Assurance Associate
₹6–12 LPA
Performs statutory and internal audits at global firms and MNCs, applying IFRS and international auditing standards.
Financial Analyst / FP&A
₹7–15 LPA
Builds forecasts, budgets and financial models, often in MNC shared-service and finance hubs.
Financial Controller
₹15–30 LPA
Owns financial reporting, consolidation, compliance and controls, frequently in globally listed groups.
Finance Manager / CFO track
₹20 LPA and above
Leads finance functions with international mobility across the 180+ countries where ACCA is recognised.
How to Prepare
Register with ACCA
Create an account at accaglobal.com, submit academic documents, and pay the one-time registration fee.
Claim exemptions
Apply for exemptions based on prior qualifications (B.Com graduates typically 3–6; CA / CA-Inter up to ~8), reducing the papers you must sit.
Pass the exams by level
Clear Applied Knowledge, then Applied Skills, then Strategic Professional (two Essentials plus two Options), scoring at least 50% in each.
Complete the Ethics module
Finish the Ethics & Professional Skills Module (EPSM).
Fulfil the practical experience (PER)
Record 36 months of relevant supervised work experience with defined performance objectives.
Become an ACCA member
Once exams, EPSM and PER are complete, apply for membership and use the ACCA designation.
Important Dates (Tentative)
| Event | Expected Date |
|---|---|
| Exam sessions | Four quarterly sittings - March, June, September, December |
| Applied Knowledge exams | On-demand, throughout the year |
| Session entry deadlines | Roughly 6–8 weeks before each session |
* Dates are indicative based on historical patterns. Check the official website for confirmed dates.
Prepare for ACCA the smarter way
Free mock tests, chapter-wise practice questions and a personalized study plan, built around the latest ACCA pattern.
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ACCA FAQ
Who can register for ACCA?
Students can join after Class 10+2 (usually ~65% in Maths/Accounts and English); graduates and CA candidates get exemptions, and those below the entry bar can start via the FIA route.
How long does ACCA take to complete?
Typically 2–4 years depending on exemptions and study pace, given up to 13 exams plus the ethics module and 36 months of practical experience.
What is the pass mark?
50% in every paper across all three levels.
How much does ACCA cost in India?
Fees payable to ACCA total roughly ₹3 lakh (registration, subscription, exam-entry and exemption fees); with coaching and materials the all-in cost is about ₹3.5–4.5 lakh.
What salary can an ACCA earn in India?
Freshers commonly earn ₹6–12 LPA, rising to ₹15–30 LPA for controllers and senior finance roles, with premiums in MNCs and global finance hubs.
Is ACCA recognised in India?
Yes, ACCA is widely accepted by MNCs, Big 4 firms and global-capability centres in India, though it is not a substitute for the statutory Indian CA for signing Indian statutory audits.
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