ACCA Eligibility 2026: After 10th, 12th & Graduation
ACCA Eligibility: Requirements for Registration and Success
As the founder of Eduyush and a qualified Chartered Accountant with experience at Ernst & Young, I’ve helped thousands of Indian students navigate their ACCA journey. This guide covers everything you need to know about ACCA eligibility based on official ACCA requirements.
Understanding ACCA Eligibility: Your Path to a Global Accounting Qualification
ACCA eligibility determines who can register for the world’s most globally recognized accounting qualification. The Association of Chartered Certified Accountants (ACCA) is recognized in over 180 countries, making understanding entry requirements essential for aspiring Chartered Certified Accountants.
This guide covers the exact marks, subjects, and qualifications needed—plus common eligibility concerns students face.
ACCA Eligibility Requirements: Who Can Apply?
Minimum Academic Requirements
- Two A-Levels and three GCSEs (or equivalent)
- Five separate subjects, including English and Mathematics
- No upper age limit (minimum age: 16 for FIA route, 18 for direct ACCA)
Don’t meet these requirements? Start with the ACCA Foundation Level (FIA)—available after Class 10.
ACCA Eligibility for Indian Students
ACCA Eligibility After 12th (Class 12)
If you’ve completed your higher secondary education (10+2), you can directly register for the ACCA Qualification.
Official Requirements from ACCA Global:
- 10+2 / India School Certificate
- Intermediate Certificate
- Higher School Certificate
- Higher Secondary Certificate
- Pre-University Course
- Intermediate Public Examination
| Requirement | Details |
| Subjects Passed | 5 subjects (at least 3 in Year XII) |
| Mandatory Subjects | English AND Mathematics/Accounts |
| Marks Required | 65% in at least 2 subjects |
| Other Subjects | Minimum 50% |
Note on Mark Calculation: For Higher Secondary Certificates where marks are out of 200:
- Over 130 marks = 65% requirement met.
- Over 100 marks = 50% requirement met.
- Matriculation Certificate (Class 10)
- Secondary School Leaving Certificate
- All India Secondary School Certificate
- India Certificate of Secondary Education (Standard X)
If you only have Class 10, don’t worry—there’s still a pathway through FIA (covered below).
ACCA Eligibility After 10th (Foundation Route)
Students who have completed Class 10 can begin their ACCA journey through the Foundations in Accountancy (FIA)pathway.
FIA Structure for 10th Pass Students:
- Introductory Certificate in Financial and Management Accounting (RQF Level 2)
- Intermediate Certificate in Financial and Management Accounting (RQF Level 3)
- Foundation Diploma in Accounting and Business (RQF Level 4)
After completing the FIA Diploma, you can progress to the full ACCA Qualification with exemptions from the Applied Knowledge level.
Minimum Age: You must be at least 16 years old to register for FIA.
ACCA Eligibility After Graduation (B.Com, BBA, BA, B.Sc)
Graduates have a significant advantage—they often qualify for exemptions that reduce the number of exams required.
Commerce Graduates (B.Com, BBA, BMS):
Can appear for ACCA exams directly after graduation. Most commerce degrees from recognized Indian universities provide 4 exemptions from the Applied Knowledge level.
Non-Commerce Graduates (BA, B.Sc):
Can also pursue ACCA. However, you may need to complete the ACCA Foundation Diploma first if your degree doesn’t cover accounting fundamentals.
Postgraduates (M.Com):
Eligible for the same exemptions as commerce graduates—typically 4 papers exempted from Applied Knowledge and Applied Skills levels
ACCA Age Limit
| Route | Minimum Age |
| Foundations in Accountancy (FIA) | 16 years |
| ACCA Qualification (Direct Entry) | 18 years |
| Maximum Age | No upper limit |
There is no maximum age limit for ACCA—professionals at any career stage can pursue this qualification.
ACCA 2027 Syllabus: Eligibility Impact Summary
Entry Requirements: NO MAJOR CHANGES
- Standard route: 2 A-Levels + 3 GCSEs (or equivalent) in 5 separate subjects, including English and Mathematics
- For Indian students: 10+2 with 65% in English AND Maths/Accountancy, 50% in others—this doesn’t change.
- Graduate entry: Direct access for business/finance degrees continues
- No age limit changes
Key Changes Affecting Eligibility & Exemptions
- The current Foundations in Accountancy (FIA) suite is being replaced by a streamlined Foundations level
- Students who don’t meet the minimum entry criteria will access ACCA through this new Foundations level.
- Important: Completing the new Foundations level does NOT give exemptions for the Knowledge level—it’s now a separate entry pathway
- Exemptions available for Knowledge and Expertise levels (both exams AND Essential Employability Modules)
- NO exemptions for Strategic Professional level (same as current)
- NO exemptions for the Ethical, Sustainable Leadership Essential Employability Module—everyone must complete this
- Current accredited programmes will have exemptions automatically mapped to the new structure
| Current Progress | 2027 Impact |
| FIA students mid-way |
Receive credit for completed elements, transition to new Foundations level
|
| Applied Knowledge passed | Credited as Knowledge level complete |
| Applied Skills passed | Credited as Expertise level complete (including Essential Employability Module) |
| 1 Options paper passed | Only 1 Options paper required in new structure—you’re done with Options |
| 2 Options papers passed | Both count, but only 1 was needed |
- Foundations: Enterprise and Entrepreneurship
- Knowledge: Responsible Business Management
- Expertise: Digital Technology and Innovation
- Strategic Professional: Ethical, Sustainable Leadership (NO exemptions possible)
FAQs: ACCA Eligibility Questions
Registration & Document Issues
Common rejection reasons include:
- Documents uploaded via the portal didn’t go through (portal malfunction is common—call ACCA to confirm)
- Marksheets are not showing subject-wise scores clearly.
- Missing English translation of non-English documents
- Incorrect payment amount or currency
- Already registered unknowingly (some coaching centers register students without consent)
Action: Call ACCA Connect (+44 141 582 2000) directly—email responses can take weeks.
Q: A coaching center registered me without my knowledge. Now I can’t get the benefits of a fresh registration. What do I do?
This is unfortunately common in India. Document everything, request proof from ACCA of when/how the account was created, and escalate via ACCA’s complaints process. You may lose exemption discounts offered to new registrations through learning partners.
Marks & Academic Eligibility
Q: I have 65% in English but only 58% in Maths. However, I have 72% in Accountancy. Am I eligible?
Yes. ACCA accepts either Mathematics OR Accountancy at 65%. Since your Accountancy score meets the threshold, you’re eligible for direct registration.
Q: I’m a final-year student. Can I register now or wait until I graduate?
You can register provisionally during your final year. Submit your degree certificate within 6 months of graduation. Your exemption status will be confirmed after degree submission. This is called a conditional exemption.
Q: What exactly is a “conditional exemption”?
ACCA offers conditional exemptions to students still completing their degree. You can claim exemptions up to FM level. Upon graduation, submit documentary evidence to convert conditional exemptions to actual exemptions. Note: Conditional exemptions don’t qualify you for OBU degree submission.
FIA to ACCA Transfer
Q: I completed FBT, FFA, FMA through FIA route. Will I auto-transfer to ACCA?
If you selected “auto transfer to ACCA qualification” in your myACCA dashboard, you should transfer automatically within 5-7 days after passing the third exam. If not, email ACCA requesting transfer to ACCA qualification at the Applied Skills level. You do NOT need to complete FA1, MA1, FA2, MA2 if you’ve done FBT, FFA, FMA.
Q: Do I need to complete all 7 FIA papers to transfer?
No. You only need to complete the Foundation Diploma (FBT, FFA, FMA) to transfer to ACCA qualification. The other FIA papers (FA1, MA1, FA2, MA2) are optional pathways.
Exemption Issues
ACCA’s exemption assessment considers:
- Specific modules/subjects covered in your transcript
- Marks achieved in relevant subjects
- Year of graduation (very old qualifications may receive fewer exemptions)
- Whether your institution/campus is on ACCA’s accredited list
- Whether you previously failed an ACCA exam (you cannot get an exemption for a paper you’ve already attempted and failed)
Q: Can I decline an exemption and write the exam instead?
Yes. You can forfeit exemptions if you want to sit the exam (useful if your knowledge is outdated or you want stronger fundamentals). Notify ACCA within 14 days of the exemption grant for a refund of exemption fees.
Q: Does failing an ACCA exam disqualify me from getting an exemption for that paper?
Yes. If you’ve attempted and failed an ACCA exam, you cannot later apply for exemption for that paper, even if you gain a qualification that would normally grant it.
Time Limits & Re-registration
Q: What happens if I don’t complete ACCA within 10 years?
The old 10-year rule has been replaced. The current rule is the 7-year rule for the Strategic Professional level only:
- Once you pass your first Strategic Professional exam, you have 7 years to complete ALL Strategic Professional papers.
- If you exceed 7 years, your earlier Strategic Professional passes expire.
- Applied Knowledge and Applied Skills have no time limit.
- ACCA can grant a maximum 1-year extension (4 exam sessions) in exceptional circumstances
English Language Requirements
Q: I studied in India with English medium instruction. Do I need IELTS for ACCA?
For ACCA exams: No. If your 12th/degree included English as a subject with 65%+ marks, that’s sufficient.
ACCA 2027 Eligibility
Q: Will the 2027 syllabus change my eligibility to register for ACCA?
No. The minimum entry requirements (marks, subjects, qualifications) remain the same. If you’re eligible today, you’ll be eligible after 2027.
Q: I’m currently on the FIA route. What happens in 2027?
The FIA suite is being replaced by a streamlined Foundations level. You’ll receive credit for any FIA exams you pass and for transitioning to the new structure. Importantly, completing Foundations no longer gives Knowledge level exemptions—it’s now a pathway INTO the Knowledge level.
Q: Should I wait for the new syllabus before registering?
No. ACCA strongly advises students to continue their journey without delay. Your progress will automatically transition, and you won’t lose any credit. Waiting only delays your qualification and membership benefits.
Q: Will the new Data Science Professional option have different eligibility requirements?
No. It’s simply a new Strategic Professional Options paper alongside existing options (Audit, Tax Advisory, Corporate Finance, Performance & Insights). No separate eligibility criteria—just choose it as your optional paper.
Q: What happens to OBU degree eligibility with the new syllabus?
The BSc with Oxford Brookes is being replaced by a new BSc Professional Accountancy with the University of London at the Expertise level. Details on eligibility for this new degree will be confirmed closer to 2027.
Conclusion: Start Your ACCA Journey
Meeting ACCA eligibility is your first milestone toward becoming a globally recognized Chartered Certified Accountant. Whether you’re a Class 12 student, commerce graduate, or working professional, ACCA offers flexible entry pathways.
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Questions? Answers.
How many attempts do I have to pass the ACCA exam?
You have an unlimited number of attempts to pass the ACCA (Association of Chartered Certified Accountants) exams.
ACCA does not impose a limit on the number of times you can retake an exam.
You can keep attempting until you successfully pass each exam, which provides flexibility for candidates to learn and improve their performance over time.
Are there any exemptions available for ACCA exam?
Yes, ACCA offers exemptions for certain exams for candidates who have completed certain academic programs or have relevant professional qualifications.
To request exemptions, you will need to provide documentation and submit an exemption application to the ACCA. Review our comprehensive ACCA exemptions calculator to know more.
What is the passing rate for the ACCA exam?
The pass rate for the ACCA exams varies from exam to exam and from year to year. In general, the pass rate for the ACCA exams is between 35% to 50%. Read our blog on subject wise ACCA pass rates to know more.
Is ACCA after CA worth it?
The answer to this lies on your context and individual career objectives.
What are the benefits of being an ACCA member?
The ACCA (Association of Chartered Certified Accountants) membership provides numerous benefits, including:
- Professional development opportunities, such as access to the latest technical resources, CPD modules and e-learning tools
- A global community of like-minded professionals to collaborate and share knowledge with
- The ability to connect with employers through the ACCA Jobs service
- Eligibility for reduced rates on a range of products and services, such as insurance, stationery and more
What happens if you don't pay your annual subscription?
The consequences of non-payment of the annual subscription fees are
As a member:
1) you can't call yourself an ACCA member, and you won't be able to use the ACCA name or logo.
2) You also won't be able to use any resources, including the online resources.
3) if you're working as an accountant, you may be unable to use the term "ACCA-qualified" or "ACCA-registered".
4) If your membership expires and isn't renewed within three years. In that case, your name will be removed from the Register of Members.
5) If you need to apply for CPA accreditation with another accounting body like CPA Australia or Canada, you will be required to furnish a good standing certificate from ACCA for five years. If you haven't paid your membership fees, you won't be able to get your good standing letter
As a student
1) You will not be able to use the members' website or log into MyACCA. You will lose access to many resources, including past exam papers and helpful articles.
2) You will no longer be eligible to sit the examinations or progress through the qualification.
3) You won't be able to pursue any other qualifications like the DIPIFR
If this is something that happens accidentally, then it is usually quickly resolved by simply paying the outstanding amount of 89 GBP.
Is Eduyush.com an ACCA RLP?
Yes. Eduyush (Yush Consultants) is anACCA Registered Learning Partnerfor DipIFR online classes. Verify our RLP status on ACCA's official directory →
What is the better certification between CA, CFA & ACCA?
It is a difficult question because it depends on your specific situation and goals.
However, in general, we would say that the CA (Chartered Accountant) certification is better for those interested in pursuing a career in accounting and finance.
In comparison, the CFA (Certified Financial Analyst) certification is better for those interested in investment banking or portfolio management.
The ACCA (Association of Chartered Certified Accountants) certification is more internationally recognized than the CA or CFA, so it may be worth considering if you're interested in working abroad.
Ultimately, though, the best way to decide which certification is proper for you is to speak with experts in each field and get their advice.
Is ACCA better than a degree?
The decision of whether ACCA or a degree is better for you depends on your individual goals and circumstances.
ACCA is a professional accounting qualification that is recognized and respected globally and it is focused on accounting and finance. It is a good option for those who want to pursue a career in accounting or finance and do not want to spend the time and money required to earn a degree.
On the other hand, a degree program offers a more well-rounded education and provides a broader range of career options. It also provides more in-depth knowledge in specific field of study and it is good for those who want to pursue a career in a field outside of accounting and finance.
Both ACCA and a degree can be valuable qualifications, it depends on the person's career goals and what they want to achieve in the long term. It's also worth noting that in some countries, it is mandatory to have a degree in order to practice as an accountant.
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