ACCA vs CA Explained: Career Paths, Difficulty Levels, and Expert Tips

feature-18.jpg

ACCA or CA, which one should you choose? Both are top accounting qualifications, but they serve different purposes. ACCA gives you global recognition and flexibility to work abroad, while CA is highly respected in India, especially for auditing, taxation, and corporate finance. Choosing the right one can be confusing due to the differences in scope and recognition. 

In this blog, we provide a clear comparison of ACCA vs CA exams, career paths, salaries, and opportunities, helping you make an informed decision and choose the path that fits your skills and ambitions.

Table of Contents:

What is ACCA?

The Association of Chartered Certified Accountants (ACCA) is a globally recognized qualification in accounting and finance. It equips graduates with practical skills in accounting, financial management, and policy implementation. ACCA was established in the United Kingdom in 1904. It remains a prestigious credential for those pursuing an international accounting career. ACCA professionals can work in tax consultancies, international accounting firms, or other financial institutions.

ACCA covers UK GAAP, laws, and IFRS, preparing members to serve both UK and international businesses. With a global network of 2,00,000 qualified accountants, ACCA graduates are recognized as members who can operate across jurisdictions. Its framework involves financial reporting, audit, taxation, and business law. Once qualified, ACCA members can work in most countries worldwide.

What is CA?

Chartered Accountant (CA) is one of the most authoritative qualifications in India. It is governed by the Institute of Chartered Accountants of India (ICAI). Chartered Accountants are experts in financial reporting, auditing, taxation, and business advisory. The intensive course is based on Indian financial laws and is also recognized internationally. The qualification gives them the legal authority to conduct statutory audits.

Once qualified, a CA can practice, work in executive roles, provide compliance services and financial advice, or even teach. The CA programme generally lasts over five years, including a 36-month articleship, and consists of three stages, namely Foundation, Intermediate, and Final. With more than 3,93,000 active members, CAs are highly valued in Indian businesses and financial institutions.

ACCA vs CA: Key Differences between ACCA and CA

Both CA and ACCA are well-respected accounting qualifications, but they differ in focus. CA is India-oriented, based on local laws and taxation, whereas ACCA has a global focus.

Quick Comparison Table

Quick Comparison Table

Here are the key differences between ACCA and CA in detail:

1. Course Duration

ACCA typically takes 2-3 years, depending on exemptions and how quickly you pass exams. CA takes approximately 4-5 years, largely due to the mandatory articleship and fixed examination schedule.

2. Exam Structure

ACCA includes 13 exams, an ethics module, and 3 years of relevant work experience. Exams are held 4 times a year, offering flexibility. CA has the 3 stages, Foundation, Intermediate, and Final, with a mandatory articleship before attempting the final.

3. Curriculum Focus

ACCA includes international standards such as IFRS, global finance, management accounting, and business skills. CA is focused on Indian laws, taxes, auditing, and accounting standards, making it primarily India-centric.

4. Recognition

ACCA has recognition in 180+ countries, making it ideal for global careers. CA is highly respected in India and legally authorized to sign audits.

5. Minimum Eligibility

ACCA offers flexible entry routes, even for students of other courses who do not take commerce subjects. CA is more demanding, and the cut-offs of its entrance exams are high.

6. Work Experience

A CA requires a mandatory 3-year articleship under a CA firm. On the other hand, to become an ACCA professional, 3 years of relevant experience are compulsory. 

7. Flexibility

ACCA provides flexibility in exam timing and study methods. CA is less flexible, and the schedule and examination periods are limited.

8. Cost

ACCA is generally more expensive (₹3-₹5 Lakhs) since it is a global course. CA will cost less (₹2.5 to ₹3.5 Lakhs) but takes longer to complete.

9. Difficulty Level

Both are challenging. CA is often considered one of the most difficult exams in India because of its vast syllabus and the low passing percentages. ACCA is also demanding, but its modular exam format makes it more manageable.

10. Career Opportunities

In India, CAs are typically active in the field of auditing, taxation, and accounting. ACCAs have broad global opportunities in analysis, consulting, management accounting, and multinational corporations.

Salary After ACCA vs CA in India

These two qualifications are highly respected but differ in earning potential and career scope. Here is a comparison of CA vs ACCA salary range:

CA vs ACCA Salary Comparison in India
Point of DistinctionCA (India)ACCA (India)
Entry-LevelSalary₹6-₹10 lakhs per year₹4-₹8 lakhs per year
Mid-Level Salary₹12-₹25 lakhs per year₹10-₹20 lakhs per year
Senior-Level Salary₹25-₹40 lakhs per year or more₹20-₹30 lakhs per year or more
Top PositionsChief Financial Officer, Finance Director, PartnerChief Financial Officer, Finance Director, Senior Manager
Influence of LocationHigher salaries in metropolitan cities like Mumbai, Delhi, and BangaloreHigher salaries in metropolitan cities and MNC hubs like Bangalore, Gurgaon, and Mumbai

The salary of a CA in India differs according to the city, industry, and skills. CAs in Big Four firms or major cities earn higher salaries. In India, ACCA professionals are well-compensated, especially in multinationals and in professional services such as finance, audit, and consultancy. 

For example, a CA working in audit with a Big Four firm in Mumbai might start at ₹9-₹12 lakhs per year, while an ACCA in the same role may get closer to ₹4-₹8 lakhs per year. Over time, the gap narrows as ACCAs move into MNC roles with international exposure.

Note: The salary range can vary depending on job location, industry, company size, and job role.

ACCA vs CA: Career Opportunities and Specialisations 

The following table provides a breakdown of the ACCA and CA career path and specialisations:

SpecialisationACCACA (India)
FocusInternationalIndian
Ideal forMNCs, global firmsIndian companies, public sector
Common SpecialisationsAudit & Assurance, Financial Management, International TaxDirect Tax, Indirect Tax, Statutory Audit
Typical Job RolesTax Advisor, Management Accountant, Financial Analyst, CFOChartered Accountant, Audit Manager, Tax Consultant, Financial Controller, Business Advisor

ACCA gives access to international opportunities in various industries, offering global exposure. On the other hand, a CA certificate provides strong career opportunities in India, and, with additional training, access to international opportunities as well.

Eligibility and Educational Requirements for ACCA and CA

You should know who is eligible to apply to ACCA or CA before deciding. Each qualification has its own entry points, exemptions, minimum requirements, and starting timelines.

1. ACCA Educational Eligibility

  1. ACCA can be pursued by:
    • Class 10 pass-outs (Matriculation)
    • Class 12 pass-outs from any stream
    • Graduates and Postgraduates
    • CA Intermediate cleared students
    • Qualified CA, CMA, or professionals with 5+ years of experience
  1. Internationally, the minimum is three GCSEs and two A Levels or equivalent (roughly equivalent to Class 12 in India).
  2. Depending on prior qualifications such as a graduate degree, M.Com, or CA Inter, students can claim up to 9 paper exemptions from ACCA exams.

2. CA Educational Eligibility

  1. To start CA at the Foundation level, students must:
    • Pass Class 12 (10+2) with at least 50% marks in the Commerce stream (55% if from other streams).
  1. Direct entry to the Intermediate level is allowed for:
    • Commerce graduates with a 55% aggregate
    • Non-commerce graduates with 60% aggregate
    • CS or CMA qualified candidates
  1. Exemptions are available in some subjects for certain professional qualifications.

A candidate can sit for the CA foundation exam after completing Class 12, while for ACCA, you just need to pass Class 10 to take the FIA program. This gives ACCA aspirants an early entry point

ACCA vs CA Exam Structure and Content

The choice between ACCA and CA mostly depends on the structure of the examinations. Both are professional accounting courses, but different organizations manage them and have different syllabi, exam levels, and practical requirements. 

ACCA vs CA Course Details

Point of DistinctionACCACA
Exam LevelsApplied Knowledge, Applied Skills, Strategic ProfessionalFoundation, Intermediate, Final
Core SubjectsFinancial Accounting, Management Accounting, Taxation, Audit, LawAccounting, Corporate Laws, Cost Accounting, Taxation, Auditing
Advanced SubjectsStrategic Business Reporting, Strategic Business Leader, OptionsAdvanced Accounting, Strategic Financial Management, Electives
Professional SkillsEthics and Professional Skills ModuleAdvanced Auditing and Professional Ethics
Practical Training36 months of relevant work experience3 years of articleship
ExemptionsDepending on your background (Graduation, CA Inter, M.Com), you may get up to 9 exemptions. This can reduce the number of exams you need to take.No exemptions; all exams must be completed in order
Exam FormatApplied Knowledge: Computer-based, 2 hours long, covering only objective questions.

Applied Skills: Computer or paper-based, minimum 3 hours, mix of objective and subjective questions.

Strategic Professional: 3 hours 15 minutes long, SBL is an integrated case study; other papers have been written, and computational questions.
Paper-based for all exams; mostly subjective (theory + calculations). The duration of each paper is generally 2-3 hours.
Passing CriteriaMinimum 40% in each paper, certificates awarded per level (Diploma – Advanced Diploma – Strategic Professional Certificate)Minimum 40% in each paper, 50% aggregate in each group to qualify for the next level.

ACCA and ICAI Exam Results 

Based on the ACCA Global data, a total of 111,639 students registered for the June 2025 session. Out of this total, 128,651 students sat for the exam worldwide, including both new and existing students. A total of 4,527 students passed their final exams and became ACCA affiliates.

student_stats

A total of 66,987 students enrolled for the CA Final Group I exam, 30,763 students for the Group II exam, and 49,459 students for both groups, conducted by the Institute of Chartered Accountants of India (ICAI). Out of which, only 11,500 students qualified as Chartered Accountants (CAs) in November 2024.

That means the pass rate for ACCA exams was roughly 40%, which is significantly higher than CA’s 10-15%.

student_stats

ACCA vs CA Duration and Study Flexibility

CA and ACCA are very different in how long they take to complete and in their program schedule flexibility.

ACCA Duration and Study Flexibility

The ACCA qualification is more flexible than CA, and the duration of each varies depending on the curriculum. ACCA can typically be completed in 2-3 years, offering students significant control over their exam schedule. Candidates can choose the exam time from available slots across the three levels: Applied Knowledge, Skills, and Professional. 

Applied Knowledge exams can be booked and taken on demand, while Skills and Professional level exams are held quarterly, in March, June, September, and December. ACCA also requires three years of practical experience, which can be completed before, during, or after exams. There are no limits on attempts, and students can take breaks between exams without affecting their registration.

CA Duration and Study Flexibility

Earning the CA title in India generally takes at least five years, including the mandatory three-year articleship under a practicing CA. While graduates and postgraduates are exempt from the CA Foundation level, the program still has a more structured study schedule. 

Students follow fixed study periods: four months for Foundation, eight months for Intermediate, and preparation for the Final, integrated with articleship training. Exams are typically taken one group at a time, though some candidates attempt both groups together. The structured nature of CA, combined with the articleship requirement, makes it a longer and less flexible pathway compared to ACCA.

Also Read: Top Commerce Career Options for Commerce

ACCA vs CA: Which is Tougher to Crack

ACCA and CA are different when it comes to structure, eligibility, and difficulty. ACCA is flexible; it offers modular exams, unlimited retakes per subject, and exemptions based on prior qualifications. Students can also start earlier, particularly through the Foundations in Accountancy programme. Although the course is manageable, it also takes hard work to pass the examinations.

CA has been considered one of the most difficult professional courses in India. It has a strict curriculum, low pass rates, cumulative testing, requires years of focused study, and mandatory articleship. Failing a group can result in retaking all the examinations, but if you score 60 or more in a subject, that paper is exempt for the next three attempts. You only need to pass the remaining papers while meeting the 50% aggregate requirement. 

Key differences:

  • ACCA: Flexible, modular, exemptions available, early start possible.
  • CA: Rigid curriculum, low pass rates, cumulative exams, mandatory articleship.

Both of them are challenging. You have to choose wisely based on your career goals and preferences.

ACCA vs CA: Which Accounting Qualification Should You Choose

Both CA and ACCA are reputable accounting qualifications. CA (Chartered Accountant) is specialized in the Indian financial system and is best suited for careers in audit, taxation, accounting, or compliance in India. It is highly valued by Indian firms and government agencies.

ACCA (Association of Chartered Certified Accountants) is a global qualification that prepares you for finance roles in multinational organisations. It covers accounting, finance, management, and strategic decision-making, giving you international career opportunities.

Your choice should depend on your long-term career goals. CA is ideal for a specialised position in taxation, audit, or compliance in India. Whereas ACCA is better suited for broader international opportunities in finance.

Conclusion

When choosing between ACCA vs CA, the decision should depend on your career interests and preferences. ACCA is an internationally recognized qualification that opens overseas opportunities, whereas CA is focused on Indian financial laws, making it suitable for a career in India. For careers based in India, CA is the ideal choice. For multinational exposure, overseas roles, or organisations with international clients, ACCA is better. Globally, ACCA has wider recognition, while in India, CA continues to dominate in demand and authority.

ACCA vs CA – FAQs

Q1. CA vs ACCA, which is better?

If your goal is to work in India, CA is the better choice. It’s tougher and takes more time, though it is highly respected and always in demand. If you want to work abroad, ACCA is a good option. It’s easier to complete, takes less time, and is accepted in over 180 countries.

Q2. What is the pass rate difference between CA and ACCA?

The CA exams in India have a very low pass rate, typically around 10-15% at the final level, making it one of the toughest professional courses. ACCA’s global exams have a higher pass rate, averaging around 40% per paper, although this varies by subject and region.

Q3. Can ACCA earn more than CA?

Yes, it’s possible, but it depends on factors like your experience, job role, and location. In India, Chartered Accountants (CAs) usually earn more than ACCA members, especially in areas like taxation and auditing. However, in other countries where ACCA is well recognized, ACCA professionals working in big companies, consulting, or finance roles can earn salaries that match or even go beyond what CAs make.

Q4. Can I convert ACCA to CA?

You cannot directly convert ACCA into CA. What you can get are exemptions from some CA papers if you qualify. Even with exemptions, you still have to complete articleship and clear the final exams.

Q5. Is ACCA a good career choice?

Yes, ACCA is a good career choice if you aim for international finance, accounting, or management roles. It offers flexibility, global recognition, and opportunities in auditing, consulting, corporate finance, and advisory. It’s especially suitable if you want mobility across countries or industries.

About the Author

Vice President, JPMorganChase

With an MBA in Finance and over 17 years in financial services, Kishore Kumar has expertise in corporate finance, mergers, acquisitions, and capital markets. Notable roles include tenure at JPMorgan, Nomura, and BNP Paribas. He is recognised for his commitment, professionalism, and leadership in work.

Investment Banking Benner