ACCA eligibility
March 22, 2025

ACCA Eligibility Criteria: Everything You Need to Know in 2025

The Association of Chartered Certified Accountants (ACCA) is one of the most sought-after accounting qualifications globally. With its flexible study options, international recognition, and career opportunities, many aspiring finance professionals aim to pursue ACCA. However, understanding the eligibility criteria is crucial before enrolling. This guide provides updated ACCA eligibility details for 2025, covering educational qualifications, exemptions, and other key requirements.

Who Can Apply for ACCA?

ACCA has an inclusive approach, allowing students from different academic backgrounds to enroll. However, specific educational qualifications determine entry routes and potential exam exemptions.

Minimum Educational Requirements

The eligibility criteria vary depending on the applicant’s academic background. Here’s a breakdown of the requirements:

1. 12th Standard (High School) Graduates

Students who have completed their high school education can register for ACCA if they meet the following criteria:

  • A minimum of 65% in Mathematics/Accounts and English
  • At least 50% in other subjects

If a student does not meet the above criteria, they can opt for the Foundation in Accountancy (FIA) route, which provides a pathway to ACCA.

2. Graduates (Bachelor’s Degree Holders)

Graduates from recognized universities, especially those with a background in commerce, finance, or business, are eligible for direct entry into the ACCA qualification. Depending on their degree, they may also be eligible for exemptions from certain exams (explained below).

3. Professionals and Other Qualifications

Individuals who hold professional certifications in finance, accounting, or business may qualify for exemptions. These include:

  • Chartered Accountants (CA, CPA, CMA) – Can receive exemptions from up to nine exams.
  • MBA, B.Com, BBA (Finance & Accounting Specialization) – May be eligible for up to four exemptions.
  • Diploma or Advanced Diploma in Accounting – Exemptions vary based on accreditation.

Exemptions for ACCA Exams

Exemptions are granted based on prior learning, reducing the number of exams a candidate needs to take. The number of exemptions varies depending on the qualification held:

  • Commerce Graduates (B.Com, BBA, MBA in Accounting/Finance) – Up to four exemptions from the Applied Knowledge and Applied Skills levels.
  • CA, CPA, CMA Holders – Can get up to nine exemptions, significantly reducing study duration.
  • Diploma Holders in Accounting/Finance – May receive exemptions based on accreditation and syllabus mapping.

Candidates can check their specific exemptions using ACCA’s Exemptions Calculator on the official ACCA website.

Additional Requirements for ACCA Membership

Apart from passing the exams, ACCA candidates must fulfill additional requirements to become a fully qualified ACCA member:

1. Practical Experience Requirement (PER)

  • A minimum of 36 months of relevant work experience is required.
  • Experience should be in accounting, audit, taxation, financial management, or related fields.
  • Work can be completed before, during, or after passing the ACCA exams.

2. Ethics and Professional Skills Module (EPSM)

  • This module is mandatory and must be completed before obtaining full ACCA membership.
  • It enhances professional decision-making, communication, and leadership skills.

How to Register for ACCA?

Eligible candidates can apply for ACCA through the official ACCA website. The process includes:

  • Filling out the online application form
  • Submitting academic transcripts and proof of qualifications
  • Paying the initial registration fee (Updated 2025 fee: $89)
  • Waiting for approval and receiving login credentials for the ACCA student portal

Conclusion

ACCA is an accessible and flexible qualification that accommodates students, graduates, and working professionals. Understanding the eligibility criteria ensures a smooth enrollment process and helps candidates plan their ACCA journey effectively. Whether you are a high school graduate, a commerce degree holder, or a finance professional, ACCA provides a structured path to a rewarding global career in accounting and finance.