ACCA Applied Knowledge · exam guide

ACCA Applied Knowledge Eligibility

Checked against ACCA's official pages, as of 12 October 2026. Rules and fees change; confirm on the official site before you act.

Applied Knowledge is the first level of the ACCA Qualification. In India, students who have passed Class 12 with the required marks can register directly; those who do not meet the entry requirements can start with Foundations in Accountancy, which has no minimum entry requirements.

• Direct entry from India: a 10+2 / Senior School Certificate (CBSE, ICSE or state board equivalents) with passes in 5 subjects, at least 3 of them in Year XII, including English and Mathematics or Accounts.
• Marks needed for direct entry: 65% in at least 2 subjects and over 50% in the others.
• ACCA's India entry criteria do not set a minimum age.
• Graduates and holders of professional qualifications can apply for exemptions from Applied Knowledge exams where their prior study matches ACCA content. Use the ACCA Exemptions calculator to check what you may be eligible for.
• Foundations in Accountancy route: there are no minimum entry requirements. The ACCA Diploma in Accounting and Business (RQF Level 4) is the advanced Foundations award and is described by ACCA as a head start on the full ACCA Qualification.
• Documents must be official, issued by the awarding body; documents not in English need the original plus a translation stamped by a licensed translator.