
Are you dreaming of global accounting career and not sure when to start? ACCA can help you get there. This blog explains the ACCA eligibility criteria after 10th, 12th, Graduation & BCOM.
It is important to be aware of the eligibility requirements to plan the path to becoming a certified accountant.
We will guide you through the ACCA eligibility criteria in India. We will cover the ACCA course eligibility at every stage, from entry requirements to exemptions. It will help you decide the best time to begin your course journey.
Table of Contents:
What is ACCA: An Overview
The full form of ACCA is the Association of Chartered Certified Accountants. It is a body, an organisation that issues the Chartered Certified Accountant (ACCA) qualification.
It stands out as an accounting and finance qualification recognised in 180+ countries.
The ACCA duration is typically 3 years on average. It also varies depending on whether candidates are exempt due to their previous education and experience.
No doubt, the qualification opens doors to various job roles with competitive ACCA salary in India and abroad. However, before taking a step forward, you must be aware of the ACCA course eligibility to reach your goals.
The primary purpose of ACCA is to provide professional accountancy education and learning. Its scope extends to corporate reporting, audit, corporate governance, and sustainability. The ACCA organisation also promotes ethical standards and the appropriate regulation of accounting.
Breakdown of ACCA Exams and Levels
The ACCA course is structured in a way that it builds your skills step by step. It has three main levels of exams, and each level consists of some exams.
Here’s a brief overview of the levels and the ACCA subjects included at each stage:
ACCA Levels | No. of Papers | Subjects Included |
Applied Knowledge Level | 3 | BT, MA and FA |
Applied Skills Level | 6 | LW, PM, TX, FR, AA, and FM |
Strategic Professional Level | 4 | SBL, SBR, and two from: AFM, APM, ATX, AAA |
In total, there are 13 exams that you need to clear unless you are eligible for any exemptions allowed for the candidates.
1. Knowledge Level (Applied Knowledge) – 3 Papers
This is the starting point of your ACCA journey. It helps you understand the basics of accounting and business. At this level, you will study,
- Business and Technology (BT)
- Management Accounting (MA)
- Financial Accounting (FA)
These exams are simple in format and can be taken at any time of the year. You can also take them from home via remote testing.
2. Skill Level (Applied Skills) – 6 Papers
Once you have built a strong foundation, this level moves you into more advanced areas. You learn practical skills that are needed in real-world finance jobs. It includes,
- Corporate and Business Law (LW)
- Performance Management (PM)
- Taxation (TX)
- Financial Reporting (FR)
- Audit and Assurance (AA)
- Financial Management (FM)
These exams are session-based, which means you can take them in March, June, September, and December.
3. Professional Level – 4 Papers (2 Compulsory + 2 Optional)
This is the final stage in which you need to pass 3 exams. It prepares you for strategic decision-making roles. The level is divided into two parts:
Essentials (Compulsory):
- Strategic Business Leader (SBL)
- Strategic Business Reporting (SBR)
Options (Choose Any 2):
- Advanced Financial Management (AFM)
- Advanced Performance Management (APM)
- Advanced Taxation (ATX)
- Advanced Audit and Assurance (AAA)
At this stage, your learning is more practical and focused on leadership. You are trained to think like a manager or director. This exam structure allows you to study and work at the same time. It is very flexible in a way that you can appear for one exam at a time. You can complete all levels in about 2.5 to 3 years, depending on how many papers you take per session and whether you get any exemptions.
ACCA Eligibility Criteria: Who Can Apply and What You Need to Know
The eligibility criteria for ACCA qualification are essential to understand to plan your journey further. The best part about the credential is that it is open to students from different educational backgrounds.
Whether you are in school, in college, or even working professionally. You will always find ways to start your ACCA journey at any given point of time.
Go through the table for information in brief,
Academic Qualification | Entry Route | Exemptions Available |
After 10th (Class X) | Foundations in Accountancy (FIA) | No |
After 12th (10+2) | Direct ACCA Entry (If 65% in English & Maths/Accounts) | No (unless prior learning applies) |
After BCom | Direct ACCA Entry | Up to 4–5 papers |
After Graduation (Other Streams) | Direct ACCA Entry | Based on degree and subjects |
Qualified CA | Direct ACCA Entry | Up to 9 papers |
You shall read further to understand the eligibility for ACCA, who can apply and what the right path is that you can follow to pursue the qualification.
ACCA Eligibility after 10th
The eligibility criteria for ACCA basically is to start your ACCA after 12th. But if you want to start it early, you must be aware of the ACCA eligibility after 10th. So, for that, you can enter through the Foundations in Accountancy (FIA). It allows you to study a few foundation-level papers, including,
- FA1: Fundamentals of Accounting
- MA1: Fundamentals of Management Accounting
- FA2: Fundamentals of Financial Accounting
- MA2: Fundamentals of Management Accounting
- FBT: Fundamentals of Business Technology
- FMA: Fundamentals of Management Accounting
FFA: Fundamentals of Financial Accounting
and then progress to the main qualification. This route is ideal for students who want to start early and build a strong base in accounting and finance. It also saves time in the long run because you are already on your path during your school years. So yes, ACCA after 10th is possible, but check your ACCA eligibility after 10th to fast-track your journey.
So, eligibility for ACCA exam is quite flexible. Start by enrolling in the foundation course, and continue with the qualification.
ACCA Eligibility after 12th
Most students begin their ACCA after 12th. If you have finished school with Commerce, Science, or Arts, you fit in the ACCA eligibility after 12th criteria, provided that you meet some of the basic percentage requirements as follows:
- At least 65% marks in English and Maths/Accounts
- Minimum 50% marks in other subjects
This is the most common entry point for ACCA aspirants. In case you do not meet the percentage criteria, you must start with the Foundations in Accountancy (FIA) course. Later, it allows you to transition to the main ACCA qualification.
So, yes, you fulfil the ACCA eligibility after 12th, with or without Maths, and from any stream. Please ensure that you follow the right path towards achieving your accounting and finance goals.
ACCA Eligibility after Graduation
If you’re considering ACCA after graduation, the good news is that the eligibility is quite flexible. It can be pursued by anyone who is interested in doing it, coming from any background.
Moreover, graduates in BBA or BAF fulfil the ACCA eligibility after graduation. They are also eligible for a few ACCA exemptions from certain exams. You will generally start from the Skill level after skipping the Knowledge level, depending on your university and subjects.
This not only shortens your ACCA journey but also gives you the advantage of applying your academic knowledge to a global qualification.
ACCA eligibility criteria after BCom
A Bachelor of Commerce (BCom) degree gives you a head start in ACCA. These graduates come from a finance background being aware of the basics. After your BCom, your eligibility for ACCA exam improves significantly.
Combining ACCA with BCom is a smart way to fast-track your career in international finance and accounting.
Moreover, students in an accredited educational institute who meet the ACCA eligibility criteria after BCom are eligible for conditional exemptions. They may get exempted from up to 4–5 papers in the Applied Knowledge and Applied Skills levels.
This includes exemptions from papers like:
- Business and Technology (BT)
- Management Accounting (MA)
- Financial Accounting (FA)
- Corporate and Business Law
- Taxation
You get these exemptions depending on the syllabus you studied during your degree. As a graduate, your foundation is already laid, so you can fast-track your ACCA qualification, saving both time and effort.
Note: Kindly ensure your ACCA eligibility criteria in India by checking with the official ACCA website or consulting a trusted ACCA learning partner, like edZeb.
ACCA Course Exemptions
ACCA exemptions are one of the best things about ACCA. It is based on your prior education and experience. If you have already studied finance, accounting, or business-related subjects, then ACCA rewards you by allowing you to skip certain exams. Below are the benefits you can avail from the exemptions,
- Commerce graduates (like BCom, BBA, BAF) – up to 5–6 papers
- Qualified Chartered Accountants (CA) – up to 9 papers
- MBA Finance holders – around 4–5 papers
- Postgraduates in Accounting or Finance – based on subject overlap
These exemptions are generally the exams that you can skip from the applied knowledge level or the applied skills level. Exemptions are granted by ACCA after reviewing your academics. It ensures you do not waste time relearning what you already know. ACCA helps you focus on advancing your career faster.
Therefore, to check exactly which exemptions you qualify for, you can use the ACCA Exemption Calculator on the official ACCA website or consult your coaching institute, like edZeb, for a personalised review.
Conclusion
It can be concluded that you can do ACCA whether you are a high school student, a college graduate, or a working professional. There is always a way to start your ACCA journey. From Class 10 students to BCom graduates who get multiple exemptions. ACCA is one of the most recognised certifications you can pursue. It is the right time to stop wondering about the ACCA eligibility criteria and start planning your route.
FAQ’s
Can I do ACCA after 12th Commerce?
Absolutely, you can do ACCA after 12th Commerce. If you meet the basic percentage criteria, you can directly enroll into the ACCA Applied Knowledge level.
What is the ACCA 7-year rule?
The 7-year rule applies only to the Strategic Professional Level. Once you pass your first paper at this level, you must complete all remaining papers within 7 years, or your passed papers will expire.
Is ACCA the Right Global Career Path for You?
If you want to work in international finance, audit, or accounting roles, then yes, ACCA is a strong global qualification. It is recognised in 180+ countries and offers access to Big 4 firms, MNCs, and global career growth.
Do Chartered Accountants get exemptions in ACCA courses?
Yes. Qualified Chartered Accountants in India get exemptions from up to 9 ACCA exams. It allows them to directly enter the Strategic Professional level. This makes the ACCA journey faster and more efficient for CAs.