For 12th-pass students, graduates and working professionals in India: the exact marks you need, the FIA route if you fall short, the exemptions you can expect and the documents to keep ready.
ACCA is open to almost everyone. There is a route for 12th-pass students, a route for graduates, a route for CA students, and a route for people who did not score well or did not study commerce. If you are new to the qualification, first read what ACCA actually is.
What changes between routes is where you enter and how many papers you can skip.
To register directly for the ACCA Qualification after Class 12, you need:
This applies to CBSE, ICSE and all recognised state boards, including MP Board.
Two points students get wrong:
Minimum age for direct ACCA registration is 18. There is no upper age limit.
If your 12th marks fall short, or you are from a science or arts stream, or you have only finished 10th, you start with FIA — Foundations in Accountancy. Minimum age for FIA is 16.
You write three papers:
| FIA paper | Equivalent to |
| FBT — Foundations in Business and Technology | BT |
| FMA — Foundations in Management Accounting | MA |
| FFA — Foundations in Financial Accounting | FA |
Clear those three and you move straight into Applied Skills. You do not repeat BT, MA and FA. So FIA is not a detour — it is the same road with a different on-ramp. For a lot of Madhya Pradesh students this is the normal path, not a fallback.
Graduates are eligible and usually get exemptions. Exemption means you skip a paper without writing it.
| Your qualification | Exemptions usually granted | Papers left |
| B.Com (recognised university) | 3–5 — commonly BT, MA, FA, and TX where taxation was covered | 8–10 |
| B.Com with a dedicated business/mercantile law paper | LW may be added on top | — |
| CA Inter / IPCC (both groups) | 5–6 — BT, MA, FA, LW, TX, AA | 7 |
| CA Inter plus graduation | Usually the full 6 | 7 |
| MBA Finance / M.Com | Varies — assessed case by case | — |
| Qualified CA (ICAI) | Up to 9 — the entire Applied Knowledge and Applied Skills level | 4 |
Two hard rules:
Also note: exemptions are assessed against your university and your marksheet. Two B.Com graduates from different colleges can get different numbers. Any blog that promises you an exact figure is guessing.
If you are already working in accounts, audit, taxation or a finance shared-services role, you are eligible. Your degree decides your exemptions; your job may already be counting towards something else.
The PER — Practical Experience Requirement — is 36 months of relevant finance work, signed off by a qualified supervisor. If your current job is relevant, that clock can run at the same time as your exams. Many working students finish PER around the same time they finish their papers, which means membership comes faster than for a fresher.
Practical points:
For registration:
For exemptions, upload the degree certificate and consolidated marksheet in the myACCA portal. ACCA usually verifies in 5 to 10 working days, though July–August and December–January are slower because of volumes.
Being eligible does not mean you should register today. Check the calendar first. For the December 2026 sitting, the entry window opened on 4 August 2026 and standard entry closes on 2 November 2026. Late entry closes 9 November and costs considerably more than standard entry.
Register once you know which sitting you are aiming at, so you are not paying a subscription while waiting. If you are not sure which route applies to you, bring your marksheet to a free counselling session with Vidhyoday Global and we will tell you where you stand, how many exemptions you are likely to get and what it will cost.
You need passes in 5 subjects including English and Maths or Accounts, with 65% in at least 2 subjects and above 50% in the rest. If you fall short, you can enter through the FIA route instead.
Usually 3 to 5 — typically BT, MA, FA and TX, with LW added if your degree included a dedicated business law paper. The exact number depends on your university and your marksheet, and exemption fees are £86–£114 per paper.
Yes. There is no restriction on working while studying, and if your job is in accounting or finance it can count towards the 36-month Practical Experience Requirement at the same time. You can sit up to 4 exams per session and 8 per year.
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