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ACCA — Association of Chartered Certified Accountants — Step-by-Step Roadmap

Your journey, phase by phase

  1. Phase 1 · After Class 12 Entry and registration Register with ACCA after Class 12 and check which exemptions you qualify for.
    • ACCA accepts Class 12 pass students with the entry marks set by the ACCA; check the current requirement on their site.
    • You may also enter after a relevant degree, such as B.Com or BBA, and claim exemptions from some Applied Knowledge or Skills papers.
    • Register with ACCA, then pay the annual registration and exam fees.
    • Choose an approved learning partner or self-study with official materials.
    Entry
    Class 12 or a relevant degree
    Exemptions
    Available for qualified degree holders
  2. Phase 2 · Year 1 Applied Knowledge Three foundational papers in business, management accounting and financial accounting.
    • Papers: Business and Technology (BT), Management Accounting (MA) and Financial Accounting (FA).
    • Exams are computer-based and can be booked at multiple sessions during the year.
    • Pass mark for each paper is 50%.
    • These cover the building blocks for the later levels.
    Papers
    BT, MA, FA
    Pass mark
    50%
  3. Phase 3 · Year 1–2 Applied Skills Six papers in law, performance management, tax, reporting, audit and financial management.
    • Papers: Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA) and Financial Management (FM).
    • Exams are computer-based and are offered at multiple sessions during the year.
    • You can take papers in the order you prefer, but many students follow a suggested path.
    • Each paper is passed with 50%.
    Papers
    LW, PM, TX, FR, AA, FM
    Pass mark
    50%
  4. Phase 4 · Year 2–3 Strategic Professional and Ethics module Two essentials, plus two options, and the professional ethics module.
    • Essentials: Strategic Business Leader (SBL) and Strategic Business Reporting (SBR).
    • Options: choose two from Advanced Financial Management, Advanced Performance Management, Advanced Taxation and Advanced Audit and Assurance.
    • Complete the Ethics and Professional Skills module, an online module required for membership.
    • Exams are held in March, June, September and December.
    Essentials
    SBL and SBR
    Options
    2 from 4
    Sessions
    Mar, Jun, Sep, Dec
  5. Phase 5 · In parallel Practical experience requirement 36 months of relevant work in finance or accounting under an approved supervisor.
    • Record your experience in the ACCA’s PER (Practical Experience Requirement) tool with an approved practical-experience supervisor.
    • You must achieve all the performance objectives, and your supervisor signs them off.
    • Experience may be gained before, during or after the exams.
    • Internships and articleship may count when supervised appropriately.
    PER
    36 months of experience
  6. Phase 6 · After all requirements ACCA membership Become an ACCA member, and later a Fellow.
    • After passing all exams, the ethics module and your experience, apply to become an ACCA member and use the letters ACCA after your name.
    • After five years you may be eligible for FCCA, the fellow designation.
    • ACCA is recognised in many countries, so you can work in the UK, the Gulf, Singapore and Australia, as well as India.
    • Many students combine ACCA with an MBA or a CA qualification.
    Designation
    ACCA member, later FCCA

Verify on the official source

Exam dates, fees, paper patterns and eligibility rules are revised by the regulator from time to time. Treat this roadmap as your map, and confirm the current rules on the official site before you register or pay any fee.

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