ACCA (Association of Chartered Certified Accountants) is a global professional qualification offered by the ACCA accountancy body established in 1904. As of July 2026, ACCA has more than 257,900 members<\/strong> and 530,100 future members across 180 countries. Having an ACCA qualification means you have qualified for exams in accounting, audit, tax, finance, and business strategy, and you have earned hands-on experience.\u00a0<\/span><\/p>\n ACCA at a glance<\/span><\/p>\n You\u2019ll need two A Levels and three GCSEs, or their equivalent, across five separate subjects, including English and maths.\u00a0<\/span><\/p>\n If you do not meet this criterion, you can begin at<\/span> Foundation level<\/span><\/a>, which has no minimum entry requirements at all.<\/span><\/p>\n If you have studied accounting or business, ACCA can exempt you from up to nine Applied Knowledge and Applied Skills exams. You need to apply, upload official proof such as certificates and transcripts, and pay a fee for each ACCA award. For a quick first look, try the ACCA exemptions calculator. If you\u2019re a university graduate, our guide to<\/span> degree-based exemptions<\/span><\/a> walks through how it works.<\/span><\/p>\n ACCA qualification includes three levels and 13 exams.\u00a0<\/span><\/p>\n This is the foundational level; here you learn how businesses work and how accounts get prepared.<\/span><\/p>\n Everyone takes the two Essentials,<\/span> Strategic Business Leader<\/span><\/a> and Strategic Business Reporting. Then you choose two Options from these four.<\/span><\/p>\n You need to<\/span> pass the ACCA exams, complete the Ethics and Professional Skills Module and meet the Practical Experience Requirement. That\u2019s at least 36 months in a relevant accounting or finance role, with nine performance objectives signed off by a practical experience supervisor.\u00a0<\/span><\/p>\n Once all three are done, you apply through your MyACCA account and pay a one-time admission fee. Our guide to the<\/span> benefits of becoming an ACCA member<\/span><\/a> covers that.<\/span><\/p>\n On average, it takes three to four years to qualify in ACCA papers on average. The exact timeline depends on your exemptions and how many exams you take at once.\u00a0<\/span><\/p>\n The Applied Knowledge exams and Corporate and Business Law are on demand, so you can book them at an exam centre whenever you’re ready. Each one lasts two hours and uses objective and multi-task questions. Everything else runs in March, June, September, and December.\u00a0<\/span><\/p>\n The June 2026 pass rates tell the difficulty level. Business and Technology came in at 89% and Corporate and Business Law at 82%. Performance Management at 41%. At Strategic Professional level, Strategic Business Leader had 51% and Advanced Audit and Assurance at 39%. If you want to know how students get through the harder papers, read our article on<\/span> the key challenges of ACCA<\/span><\/a>.<\/span><\/p>\n ACCA course fees in 2026 start with an \u00a389 registration fee<\/strong> and a \u00a3140 annual subscription<\/strong>. These are ACCA\u2019s UK prices for the December 2026 session. Fees differ by country, so check the<\/span> ACCA fees and charges page<\/span><\/a> for your country.<\/span><\/p>\n Here\u2019s what the main charges look like at standard entry.<\/span><\/p>\n Late entry rises to \u00a3409 for an Applied Skills exam and \u00a3467 for a Strategic Professional exam. Applied Knowledge exam fees are different again because local exam centers set them. Our page on<\/span> ACCA fees in the UAE<\/span><\/a> breaks down the total costs.<\/span><\/p>\n ACCA members work as assistant accountants, tax accountants, audit managers, financial directors, and chief financial officers.\u00a0<\/span><\/p>\n The Hays UK Salary and Recruiting Trends 2026 guide, as cited by ACCA, puts the average London salary at \u00a360,000 for an ACCA finalist and \u00a348,000 for a part-qualified ACCA student. ACCA Careers data from June 2026 gives typical UK ranges by role. An assistant accountant earns \u00a324,000 to \u00a336,000. A tax accountant earns \u00a340,000 to \u00a360,500. Audit managers sit between \u00a355,550 and \u00a376,000, and financial directors between \u00a375,000 and \u00a3104,000. At the top, a chief financial officer earns \u00a391,500 to \u00a3146,000.<\/span><\/p>\n ACCA is replacing the current exams, the June 2027 is the final sitting of the current Applied Skills and Strategic Professional exams, and after that session, students move across. The new Knowledge exams go on demand from July 2027. The first sitting of the new Expertise and Strategic Professional exams is in September 2027.<\/span><\/p>\n Here\u2019s how the two structures compare.<\/span><\/p>\nKey takeaways<\/b><\/h2>\n
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Who can start the ACCA course?<\/b><\/h2>\n
What will you study in the ACCA qualification?<\/b><\/h2>\n
Applied Knowledge (3 exams)<\/b><\/h3>\n
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Applied Skills (6 exams)<\/b><\/h3>\n
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Strategic Professional (4 exams)<\/b><\/h3>\n
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What does it take to become an ACCA member?<\/b><\/h2>\n
How long does ACCA Take and how Tough are the Exams?<\/b><\/h2>\n
How much does ACCA cost in 2026?<\/b><\/h2>\n
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What jobs and salary can ACCA lead to?<\/b><\/h2>\n
What are the ACCA 2027 Changes?<\/b><\/h2>\n