ACCA Course Structure, Fees, Exam Pattern & Exemptions

ABOUT ACCA

A Globally Respected Qualification for Finance Professionals.

ACCA (Association of Chartered Certified Accountants) is the global body for professional accountants, offering a qualification that combines technical expertise with strategic business acumen.

Global Recognition

Recognised in 180+ countries and highly valued by employers worldwide.

Flexible & Relevant

Designed for today's learners with flexible exam options and real-world relevance.

Career Advantage

Enhances employability across audit, finance, taxation, consulting and more.

Lifelong Network

Join a global community of 247,000+ members and 526,000+ future members.

ACCA EXAMINATIONS (STRUCTURE)

The Clear Roadmap to Professional Qualification.

01 FIRST LEVEL

Knowledge Level

3 Papers (K1, K2, K3)

K1 - Business & Technology
K2 - Management Accounting
K3 - Financial Accounting

100% Objective (MCQ’s)

02 SECOND LEVEL

Expertise Level

5 Papers (E1, E2, E3, E4, E5)

E1 - Corporate & Business Law
E2 - Performance Management
E3 - Taxation
E4 - Financial Reporting
E5 - Audit & Assurance

40% Descriptive / 60% Objective

03 FINAL LEVEL

Strategic Professional

Essentials + Options (SBL, SBR + Options)

Essentials (2 Papers)
SBL - Strategic Business Leader
SBR - Strategic Business Reporting
Options (Choose 1 out of 5)
Advanced Financial Management
Advanced Performance Management
Advanced Taxation
Advanced Audit & Assurance

100% Descriptive

Entry Requirement: 12th Pass (Commerce) - 65% Marks

Exam Mode: Computer Based (CBE)

Exam Centres: ACCA Approved Centers

ACCA INSTITUTE FEE STRUCTURE

Structured Transparent Investment Timelines.

Particulars	Remarks	GBP (£)
Registration	For selected State/Central university students	GBP 20
Registration	Others	GBP 30
Exemption fees through ACCA Gurukul	For selected State/Central university students	-
Exemption fees through ACCA Gurukul	Others - per paper	GBP 15
Paper Examinations
Knowledge level (3 papers)	Set by CBE centre - Approx. per paper	GBP 90
Skills Level (6 papers)	GBP 147 per paper	GBP 147
Professional Level (4 papers)
SBL paper	GBP 260 for SBL paper	GBP 260
Other papers	GBP 185 per paper	GBP 185
EPSM module	EPSM module	GBP 85
Annual Subscription	For selected State/Central university students	1st year waived
Annual Subscription	Others	50% waived for 1st year

*ACCA fees are subject to change at the ACCA's discretion.

Additional Information

Total Duration 2.5 - 3.5 Years*

Exam Session Quarterly (Mar, Jun, Sept, Dec) for most papers. LW is anytime.

Exam Format Computer Based Exams (CBE)

Result Usually within 6 weeks of the exam.

Paper Pattern (Exam Format)

Aspect	Knowledge	Skills	Professional
Exam Format	Objective (MCQs)	Descriptive + Objective	Descriptive
Descriptive Papers	0%	40% are Descriptive	100% Descriptive Papers
Objective Papers	100%	60% are MCQs or Case scenario	None
Negative Marking	No	No	No
Duration	2 hours each exam	3 hours each exam (LW: 2 hours)	3 hours 15 minutes each exam
Number of Papers	3	6	4
Marks	100	100	100
Passing Marks	50%	50%	50%
Timing	Anytime during the year	Quarterly (Mar, Jun, Sept, Dec)	Quarterly (Mar, Jun, Sept, Dec)
Exam Centres	Computer-based centres across India	ACCA approved centres	ACCA approved centres
Eligibility	Pass 12th in commerce with at least 50% marks	Pass Knowledge level	Pass Skills Level

Exemptions

Degree	No. of Exemptions	Papers Exempted	Approx. Course Duration
Business Degree (BBA / MBA / BBM)	3	BT, MA, FA	2.5 Years
BMS / BBA completed	1	BT	3 Years
Commerce Degree (B.Com / BAF / BFM)	5	BT, MA, FA, LW, TX (conditional exemption on submission)	2 Years
Cleared IPCC Without Graduation	5	BT, MA, FA, TX, AA	2 Years
CA Inter without graduation	5	MA, FA, TX, LW, AA	2 Years
IPCC Cleared + Graduation	6	BT, MA, FA, LW, TX, AA	2 Years
Qualified CA (ICAI)	9	BT, MA, FA, LW, TX, PM, FR, AA, FM	1 Year
Qualified US CPA	8	BT, MA, FA, LW, PM, TX, AA, FM	1 Year
Qualified CMA (India)	9	BT, MA, FA, LW, PM, TX, FR, AA, FM	1 Year

A Global Qualification. Limitless Opportunities.