Written by Yeshas Academy Editorial Team · Updated 18 October 2026
Quick answer
Yes, for students who want a global accounting career. The ACCA course has 13 exams across three levels, recognised in many countries and widely hired for by Big 4 firms and global capability centres in India. B.Com graduates and CA students get exemptions, so many finish faster. You also need 36 months of relevant experience.
Key takeaways
- ACCA has 13 exams in three levels: Applied Knowledge (3), Applied Skills (6) and Strategic Professional (4).
- Applied Knowledge exams are on-demand computer-based exams; the rest are sat in four sessions a year: March, June, September and December.
- The pass mark for every ACCA exam is 50%.
- B.Com graduates usually get around 3 exemptions; qualified Chartered Accountants can get 9, leaving only 4 exams.
- To become a member you also need the Ethics and Professional Skills module and 36 months of relevant work experience.
ACCA (the Association of Chartered Certified Accountants) is one of the most popular accounting qualifications among Indian commerce students. It is based in the UK, but its students and members work across the world.
For students in Bangalore, ACCA has become especially relevant. Big 4 firms and global capability centres (GCCs) of multinational companies hire ACCA students and members for international accounting, audit and reporting roles.
This guide explains how the ACCA course works in 2026, how many papers you can skip, how long it takes and whether it is the right choice for you.
What is the ACCA course?
ACCA is a professional qualification in accounting and finance built around International Financial Reporting Standards (IFRS) and global business practice. An ACCA member is trained in:
- Financial reporting under IFRS
- Audit and assurance
- Taxation and financial management
- Performance management and strategy
- Business ethics and leadership
Unlike CA in India, which focuses on Indian law and tax, ACCA prepares you for international roles. That is why many students take ACCA alongside B.Com, or after CA, to work with global clients.
ACCA course structure: all 13 exams
| Level | Exams | How they are taken |
|---|---|---|
| Applied Knowledge | Business and Technology (BT), Management Accounting (MA), Financial Accounting (FA) | On-demand computer-based exams |
| Applied Skills | Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA), Financial Management (FM) | Exam sessions |
| Strategic Professional – Essentials | Strategic Business Leader (SBL), Strategic Business Reporting (SBR) | Exam sessions, both compulsory |
| Strategic Professional – Options | Choose 2 of: AFM, APM, ATX, AAA | Exam sessions |
Applied Skills and Strategic Professional exams are held in four sessions a year: March, June, September and December. The pass mark for every exam is 50%.
Alongside the exams, you complete the online Ethics and Professional Skills module and record 36 months of relevant work experience against ACCA’s performance objectives.
ACCA exemptions for Indian students
Exemptions are what make ACCA attractive for Indian students. Your existing qualification can let you skip some exams. The exact number depends on your university and qualification, so always confirm with ACCA’s exemptions tool before registering.
| Your qualification | Typical exemptions | Exams left |
|---|---|---|
| Class 12 | None | 13 |
| B.Com graduate | About 3 (BT, MA, FA); some universities get 4–5 | About 9–10 |
| CA Intermediate (both groups) | About 5–7 | About 6–8 |
| Qualified CA (ICAI member) | 9 (all Applied Knowledge and Applied Skills) | 4: SBL, SBR + 2 options |
| CMA India Final | About 4–5 | About 8–9 |
Should you take every exemption?
Usually yes, because each exemption saves months of study. But if your accounting or IFRS basics are weak, sitting Financial Reporting (FR) yourself can make SBR much easier later.
Who can start ACCA?
You can start ACCA:
- After Class 12, if you meet ACCA’s minimum marks (for Indian students, this is generally 65% in Mathematics or Accounts and English, and 50% in other subjects – check ACCA’s current entry rules)
- During or after B.Com, BBA or another degree, with exemptions based on your subjects
- After CA, CMA or CS, usually with larger exemptions
Students who do not meet the Class 12 criteria can start through ACCA’s Foundations in Accountancy route.
How long does ACCA take?
The time depends on your exemptions and how many exams you attempt per session:
- From Class 12: about 3 years if you pass consistently
- B.Com graduate: about 2 to 2.5 years
- Qualified CA: about 1 year for the four Strategic Professional exams
Remember that membership also needs 36 months of relevant experience. Many students build this while studying, by working in accounting or audit roles.
ACCA vs CA: which should you choose?
Both are respected, but they lead to different kinds of work.
- Choose CA if you want to practise in India, sign Indian audits, or specialise in Indian tax. Read our guide on whether CA is worth it in 2026.
- Choose ACCA if you want IFRS reporting, international audit, or roles with multinational companies in India or abroad.
- Choose both if you want the widest set of options. A qualified CA needs only four ACCA exams.
Career options after ACCA
ACCA students and members commonly work as:
- Audit associates and consultants in Big 4 and mid-tier firms
- Financial reporting and IFRS analysts in global capability centres
- Financial planning and analysis (FP&A) roles
- Internal audit, risk and controls roles
- Accountants and finance managers in the Middle East, UK, Singapore and other markets
Bangalore, Hyderabad, Pune and Chennai have many GCCs hiring for these roles.
- Check eligibility and exemptions. Use ACCA’s exemptions tool with your exact degree or qualification.
- Register with ACCA online. Upload your marksheets and pay the registration fee.
- Plan your exam sequence. Most students take 2 exams per session at the Applied Skills level.
- Start the Ethics and Professional Skills module. It is best completed before the Strategic Professional level.
- Start building experience. Record your 36 months of experience and performance objectives as you work.
Final verdict: is the ACCA course worth it in 2026?
Yes, if you want a global career in accounting and finance. ACCA is flexible, exemptions shorten the path for graduates and CAs, and demand from GCCs and Big 4 firms in India is strong.
It works best when you plan your exam sequence, prepare seriously for each paper and build experience alongside. Explore our ACCA coaching in Bangalore to get started.
Not sure how many ACCA papers you can skip?
Our counsellors will check your exemptions and suggest the fastest exam plan.
Book a free counselling sessionFrequently Asked Questions
How many exams are there in ACCA?
ACCA has 13 exams: 3 Applied Knowledge, 6 Applied Skills and 4 Strategic Professional exams (2 compulsory and 2 options). Exemptions can reduce this number.
Can I do ACCA after Class 12?
Yes, if you meet ACCA’s minimum marks. For Indian students this is generally 65% in Mathematics or Accounts and English and 50% in other subjects. Others can start through the Foundations in Accountancy route.
How many ACCA papers can a B.Com graduate skip?
Most B.Com graduates get around 3 exemptions (Business and Technology, Management Accounting and Financial Accounting). Some universities qualify for 4 or 5. Confirm using ACCA’s exemptions tool.
What is the ACCA pass mark?
The pass mark for every ACCA exam is 50%.
Can I do ACCA along with CA?
Yes. Many students take ACCA alongside or after CA. A qualified Chartered Accountant can get exemptions from 9 exams and needs to pass only the 4 Strategic Professional exams.
Official Sources
Last checked 18 October 2026. Rules change — always confirm dates and fees on the official website.
WRITTEN BY
Yeshas Academy Editorial Team
The Yeshas Academy editorial team writes exam guides and career advice for CA, CS, ACCA and CMA students, reviewed by our faculty. Yeshas Academy has coached commerce students in Bangalore for over 22 years.