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All about ACCA- Course Structure, Examinations and Fees

What Is ACCA Course?

The Association of Chartered Certified Accountants (ACCA) Institute, formed in 1904 is the global professional accounting body offering the “Chartered Certified Accountant” qualification. ACCA is a fast-growing international accountancy organization with 2,00,000 members and 4,86,000 students in 180 countries.

As a globally recognized education and updated/Industry relevant content, ACCA qualification is a great way to build a career in Accounts and finance. Students can pursue this along with their graduation. Its flexible examination scheme makes this qualification more attractive.

Students pursuing ACCA can:

  • Earn a Diploma/Advanced Diploma in Accounting and Business and go on to earn an ACCA Member status
  • Earn a BSc. (Hons) degree in Applied Accounting awarded by Oxford Brookes University
  • Get an MSc in Professional Accountancy awarded by University of London


  • Globally Recognized in over 78 markets and has more than 80 international accountancy body partnerships.
  • Communicates Credibility since your proficiency is tested over 14 rigorous exams and is a great way to give an edge to your resume.
  • Well Designed Curriculum that is continuously updated to develop industry-relevant knowledge, skills, and professional values.
  • Long Term Career since ACCA trains you to perform strategic roles at senior management levels.
  • Supported by Top Employers globally.
  • Total Cost, at 2 to 3 Lacs, works out cheaper than available options.

Course Structure

To qualify as an ACCA member, a candidate will be required to do the following:

  • Attempt and clear 13 exams (ACCA does provide exemptions in some exams depending upon the candidate’s previous qualification)
  • Record 36 months’ experience in a relevant role. The candidate can acquire the experience before /during/ after completion of the qualification.
  • Complete the Ethics and Professional Skills module.

The 13 courses and exams of ACCA are divided into three levels:  Knowledge, Skills & Professional.

Applied Knowledge Level:

  • Accountant in Business (AB)
  • Management Accounting (MA)
  • Financial Accounting (FA)

Students are awarded the ACCA Diploma in Accounting and Business (RQF Level 4) when they have successfully completed the Accountant in Business (AB), Management Accounting (MA) and Financial Accounting (FA) exams (at least one of which must have been sat and passed), plus completion of Foundations in Professionalism.

Applied Skills Level:

  • Corporate and Business Law(LW)
  • Performance Management (PM)
  • Taxation (TX)
  • Financial Reporting (FR)
  • Audit and Assurance (AA)
  • Financial Management (FM)

Students are awarded the Advanced Diploma in Accounting and Business when they have successfully completed (either passed or exempt) the Applied Skills exams. At least two of these papers must have been sat and passed.

Strategic Professional Level:


  • Strategic Business Leader(SBL)
  • Strategic Business Reporting(SBR)

Options: (Any 2)

  • Advanced Financial Management (AFM)
  • Advanced Performance Management (APM)
  • Advanced Taxation (ATX)
  • Advanced Audit and Assurance (AAA)

Students are awarded a Strategic Professional Certificate when they have successfully completed all the Strategic Professional exams of the ACCA Qualification.  These are the two Strategic Professional Essentials exams and any two of the Strategic Professional Options exams.

Ethics and Professional Skills Module:

Students are required to complete 20 hrs of Ethics and Professional Skills Module which develops in students the complete range of skills that are demanded by the employers.

By introducing students to the full spectrum of advanced ethical and professional skills and exposing them to realistic business situations, students are ready to shine with recruiters and be really credible in the workplace.

Practical Experience Requirement:

 To qualify as an ACCA member, the candidate must complete a minimum of 36 months’ relevant work experience and achieve 9 performance objectives.

The candidate’s time in a relevant role and performance objectives need to be signed off by a practical experience supervisor. 

When are the ACCA exams held?

ACCA has a flexible study approach.

  • Exams are held four times a year, In the first week of March, June, September & December of the year

  • All Fundamental level exams are computer-based.

  • Whereas AB, MA, FA &LW exams are on-demand computer-based [can be scheduled and taken at any time]

  • PM, TX, FR, AA, FM is session-based CBE's and must be planned and booked through My ACCA portal

  • Session-based exams are available in India at British Council Centers in major cities only - Mumbai, Pune, Ahmedabad, Jaipur, Delhi, Chandigarh, Indore, Hyderabad, Kolkata, Bangalore, Mangalore, Kochi, Chennai, etc. 

  • Each paper can be passed one by one [modular exams], there is no aggregate group passing criteria.

  • Minimum 50% marks are required to pass in any exam paper.  

  • Knowledge level exams are objective type ( MCQ’s)

  • Skill level exams contain both Objective & Subjective type questions

  • Professional exams are case study based and does not  include objective type questions

  • Strategic Professional CBE: Introducing from March 2021.

ACCA Exam Pattern

ACCA Foundation Level Exams

Duration:             2 Hrs
Questions:           50
Total marks:       100 marks
Passing marks:  50%

ACCA Applied Knowledge Exams

Section A contains objective test questions (OTs)

Section B contains multi-task questions (MTQs)

Duration: 2 Hrs

Total Marks: 100 marks

Passing Marks: 50%

Note: The Accountant in Business (AB), Management Accounting (MA), and Financial Accounting (FA) exams have the same structure and syllabus as the Foundation-level Diploma exams (FAB, FMA, and FFA respectively).

ACCA Applied Skills Exams

A variety of OT Questions, multi-task questions, and constructed Response Questions using spreadsheets and processing tools.

Duration (CBE): 3 hrs.

Passing Marks: 50%

Total marks: 100

The 3-hour exam will assess all parts of the syllabus and will test knowledge and some comprehensive or application of this knowledge.


Registration and Subscription Fees

 Initial registration (A one-time fee that students must pay when registering with ACCA.) £30
Re-registration (ACCA students who fail to pay fees when due will have their names removed from the ACCA register and must pay a re-registration fee (plus any unpaid fees) to be reinstated as a student.) £89
Annual subscription 2022 (An annual subscription fee is due each year to keep your student status active.) £116


Exemption Fees

An exemption fee is charged for each ACCA exam you are awarded exemption from.

Applied Knowledge Exams (The fee is chargeable per exemption awarded.) £84 
Applied Skills Exams (The fee is chargeable per exemption awarded.) £111


Exam Fees

An exam entry fee must be paid for each exam you enter.

Please note, if you are taking examinations at either a special centre or an unlisted special centre you will be required to pay any additional local invigilation and accommodation fees involved. These fees are normally paid direct to the Exam Supervisor in advance of the exam date.


[All fees subject to change by the sole discretion of ACCA]



Hope you can find this article helpful. If you did like this Blog then Share it with your friends who are preparing for ACCA Exams or who will be giving their ACCA Exams in the near future. 

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