The ACCA (Association of Chartered Certified Accountants) qualification is one of the most respected certifications in the global finance and accounting sector. Indian students aiming for international careers or roles in top multinational companies are increasingly opting for ACCA due to its worldwide recognition and flexible structure. This article breaks down the ACCA course structure and details for Indian students, making it easier for you to understand the pathway to becoming a globally qualified accountant.
What is ACCA?
ACCA is a UK-based professional accountancy qualification recognised in over 180 countries. It equips students with in-depth knowledge in accounting, auditing, taxation, financial reporting, and strategic management. For Indian students, ACCA offers an excellent opportunity to build a career both within India and internationally.
ACCA Course Structure Overview
The ACCA course comprises 13 exams divided into three levels:
1. Applied Knowledge Level (3 Papers)
This is the foundation level, ideal for 10th and 12th-grade students or beginners in commerce.
- BT – Business and Technology
- MA – Management Accounting
- FA – Financial Accounting
These papers are available as on-demand Computer-Based Exams (CBES), offering flexibility to Indian students.
2. Applied Skills Level (6 Papers)
This level builds technical and analytical skills in core financial areas.
- LW – Corporate and Business Law
- PM – Performance Management
- TX – Taxation
- FR – Financial Reporting
- AA – Audit and Assurance
- FM – Financial Management
Indian students benefit from paper exemptions if they hold relevant degrees, such as B.Com or M.Com, or are pursuing a CA course.
3. Strategic Professional Level (4 Papers)
This level focuses on leadership, strategic decision-making, and professional ethics.
Essential Papers (Both Mandatory):
- SBL – Strategic Business Leader
- SBR – Strategic Business Reporting
Optional Papers (Choose any Two):
- AFM – Advanced Financial Management
- APM – Advanced Performance Management
- ATX – Advanced Taxation
- AAA – Advanced Audit and Assurance
Practical Experience Requirement (PER)
To become a qualified ACCA member, students must also complete:
- 36 months of relevant work experience
- 9 performance objectives
- Ethics and Professional Skills Module (EPSM)
Indian students can complete PER while studying or after passing their exams, even with experience from internships or articleship.
Duration of the ACCA Course in India
- Duration: 2 to 3 years (depending on prior qualifications and exemptions)
- Maximum Completion Time: 10 years
- Average Duration for CA or B.Com Students: 1.5 to 2 years with exemptions
ACCA Exemptions for Indian Students
Students with relevant qualifications are eligible for paper exemptions. Here’s a quick overview:
- 10+2 (Commerce): No exemptions
- Com/M.Com: Up to 5 exemptions (usually BT, MA, FA, LW, TX)
- CA-IPCC/Inter: Up to 6 exemptions
- Qualified CA: Up to 9 exemptions (Directly start from Strategic Professional level)
Use the official ACCA Exemption Calculator for exact details.
ACCA Course Fees for Indian Students
- Initial Registration: £89 (one-time)
- Annual Subscription: £122
- Exam Fees:
- Applied Knowledge: ~£98 per paper
- Applied Skills: ~£135 per paper
- Strategic Professional: ~£170 per paper
Note: Fees are approximate and vary based on exchange rates.
Study Modes in India
Indian students can choose from:
- Self-Study
- Online ACCA Coaching (most popular choice)
- Classroom Training (in metro cities)
Hamzah Academy is a leading online ACCA institute offering:
- Live & recorded classes
- Dedicated WhatsApp support
- Personalized mentorship
- Affordable fee structure
- Success-focused study plans
ACCA Career Opportunities in India
Once qualified, ACCA professionals in India can work in:
- Big 4 Accounting Firms (Deloitte, Pwc, EY, KPMG)
- Multinational Companies (Amazon, HSBC, Accenture)
- Global Shared Services
- Financial Consulting and Advisory Roles
Average salaries in India range from ₹6 to ₹12 lakh per annum (LPA) for ACCA affiliates and can increase significantly with experience.
Final Thoughts
The ACCA course is a globally respected qualification with a flexible and progressive structure that suits students from various academic backgrounds in India. Whether you’re a 12th pass-out, commerce graduate, or a CA aspirant, ACCA offers a tailored pathway to build a rewarding global career in finance.
Enrolling with a reputed online institute like Hamzah Academy ensures expert guidance, structured learning, and higher chances of success.
