If you want global acceptance as an accountant, then ACCA or CPA may be the defining deciding factor for your future. Both qualifications prepare you for international opportunities and lucrative financial remuneration from reputable employers. However, there are huge differences in terms of eligibility, exam structure, course contents, and career outcomes. The following article gives an in-depth comparison of ACCA versus CPA to facilitate the right choice for your professional journey. Whether a fresh graduate, a working professional, or someone considering a career shift in mid-life, knowing how these certifications differ is consequential. Let’s break it down for structure, cost, scope, and future potential across the globe.
What is ACCA vs CPA?
Understanding the distinction between ACCA and CPA is essential before choosing a career path. Both certifications are respected worldwide, but they are governed by different bodies and recognized in varying markets. The ACCA and CPA differ in origin, curriculum, and global influence, making it important to align them with your career objectives.
| Feature | ACCA | CPA |
| Full Form | Association of Chartered Certified Accountants | Certified Public Accountant |
| Country of Origin | United Kingdom | United States |
| Governing Body | ACCA Global | AICPA |
| Focus | IFRS-based international accounting | US GAAP, auditing, taxation |
| Global Recognition | 180+ countries | USA, Canada, select global markets |
ACCA, or the Association of Chartered Certified Accountants, is a UK-based global body that certifies professionals in finance and accounting. Founded in 1904, ACCA provides extensive knowledge in accounting, financial management, auditing, taxation, and ethics. It is recognized in over 180 countries and offers flexibility in entry-level requirements and exam scheduling.
CPA, or Certified Public Accountant, is a US-based certification issued by the American Institute of Certified Public Accountants (AICPA). It focuses on US GAAP, taxation, auditing, and business law. CPA is widely recognized in the United States and select international markets, particularly in countries with close business ties to the U.S. or that adopt US accounting standards.
ACCA vs CPA: Key Differences at a Glance
Both certifications offer different strengths, and choosing the right one depends on your goals. ACCA has broader global coverage, while CPA is best suited for those working with or in US-based organizations. A quick comparison can help highlight their core structural and career differences.
| Criteria | ACCA | CPA |
| Eligibility | 12th grade or equivalent | Bachelor’s degree (120–150 credit hours) |
| Duration | 2–3 years | 8–12 months |
| Number of Exams | 13 (with exemptions) | 4 mandatory sections |
| Entry Flexibility | High (multiple entry points) | Rigid (set educational criteria) |
| Work Experience | 3 years (flexible timeline) | 1–2 years (under licensed CPA) |
| Ethics Requirement | Online ethics module | Separate ethics exam in some states |
This table presents a good view of the most important distinctions at a glance. Students wishing for flexibility and global relevance in the long run will lean towards ACCA. On the other hand, students wanting to specialize in the U.S. accounting systems or work under the U.S. laws may find CPA more beneficial to them. Each qualification brings its own unique benefits tailored to specific paths and industries.
Eligibility Requirements: ACCA vs CPA
It was important for one to understand and know the academic qualifications required before entering the institution to obtain either certification. Different entry points and requirements exist for the various types of certifications. Though ACCA accepts students with different academic levels, CPA requires more than the previous education, e.g., undergraduate or postgraduate qualifications.
| Eligibility Aspect | ACCA | CPA |
| Minimum Education | 12th grade | Bachelor’s degree |
| Credit Hours Needed | Not applicable | 120–150 credit hours |
| Entry After High School | Yes | No |
| Professional Exemptions | Yes (up to 9 papers) | No |
| Foundation Route | Available | Not available |
ACCA supports candidates from non-accounting backgrounds and helps them develop the necessary skills as they progress through the qualification. This inclusivity opens up doors for many professionals to pursue an international career in accounting and finance. CPA, on the other hand, focuses more on validating deep technical knowledge through a formal education framework.
Course Structure & Duration Comparison
Both ACCA and CPA are structured to develop high-level accounting professionals. However, the format, length, and approach to exams are very different. While ACCA is modular and spread across multiple levels, CPA compresses its content into four robust segments designed to test applied knowledge in real-world contexts.
| Component | ACCA | CPA |
| Exam Levels | 3 Levels (Knowledge, Skills, Professional) | 4 Sections (BEC, AUD, FAR, REG) |
| Total Exams | 13 (with exemptions) | 4 |
| Exam Type | Descriptive + Objective | MCQs + Simulations |
| Duration | 2–3 years (flexible) | 8–12 months (fixed window) |
| Completion Timeline | Self-paced | Must complete all within 18 months |
ACCA’s flexibility is ideal for working professionals or students who need to balance multiple responsibilities. CPA is better suited for candidates who can commit to full-time preparation and complete the program quickly. Both offer value, but the learning experience is different based on structure.
Recognition and Global Career Opportunities
Recognition and job scope are critical when choosing between ACCA and CPA. Both open up strong career opportunities, but their reach and industry demand vary across regions. Understanding where each qualification is valued helps determine which aligns better with your career vision.
| Feature | ACCA | CPA |
| Global Reach | 180+ countries | USA, Canada, select global markets |
| Industry Demand | High in IFRS-compliant firms | High in US GAAP-compliant firms |
| Common Roles | Financial Controller, Auditor, Risk Manager | Tax Consultant, Public Accountant, Financial Analyst |
| Recognition | International (IFRS focus) | Predominantly US & firms using US GAAP |
| Suitable For | Global finance roles | US-centric roles and reporting duties |
ACCA provides broader career mobility, especially in roles aligned with IFRS, compliance, and multinational operations. CPA is essential for professionals planning to work with US GAAP, SEC reporting, or within regulatory environments that mirror U.S. standards.
ACCA vs CPA Salary
When choosing between certifications, salary potential plays a big role. While both ACCA and CPA open doors to high-paying careers, the earning potential depends on location, experience, industry, and job role. Below is a general comparison of average salaries earned by ACCA and CPA professionals across levels.
| Job Role | ACCA Average Salary (USD) | CPA Average Salary (USD) |
| Entry-level Accountant | $25,000 – $40,000 | $50,000 – $65,000 |
| Financial Analyst | $40,000 – $70,000 | $65,000 – $90,000 |
| Finance Manager | $60,000 – $100,000 | $85,000 – $120,000 |
| Financial Controller | $90,000 – $140,000 | $110,000 – $160,000 |
| CFO / Executive Roles | $120,000+ | $150,000 – $200,000+ |
In general, CPA professionals earn more in regions dominated by US GAAP or where CPA licensure is a legal requirement. ACCA professionals enjoy great salary progression in international markets, especially in Europe, Middle East, Africa, and Asia-Pacific where IFRS standards apply.
ACCA vs CPA Fees: Investment Comparison
Understanding the total cost of each qualification is essential for long-term planning. Both ACCA and CPA are investments into your future, and while neither is inexpensive, each offers strong ROI when aligned with the right career.
| Fee Category | ACCA | CPA |
| Registration | $100–$150 | $200–$300 |
| Exam Fees | $100–$300 per paper | $200–$250 per section |
| Total Exam Fees | ~$1,500–$2,000 | ~$1,000–$1,200 |
| Study Materials & Coaching | $1,000–$2,000 | $1,500–$2,500 |
| Annual Subscription | $120–$150 | Varies by state |
| Estimated Total Cost | $2,500–$4,000 | $3,000–$5,000 |
ACCA is more flexible and affordable for those starting early or needing a gradual investment structure. CPA, while more condensed, requires a higher upfront cost, especially for credential evaluation and coaching. Cost should be weighed against target market, job roles, and long-term goals.
FAQs
Is a CPA better than ACCA?
CPA is better suited for individuals working in or with U.S.-based companies or regulations. It focuses on U.S. GAAP, taxation, and auditing standards. ACCA is more globally recognized and based on IFRS, making it ideal for international roles. The “better” choice depends on your location and career aspirations.
Who earns more, ACCA or CPA in India?
When comparing ACCA vs CPA salary in India, CPA professionals usually earn higher starting packages, especially in U.S.-focused firms. However, ACCA members enjoy strong salary growth and wider industry reach across IFRS-based companies and multinational corporations. Both qualifications offer competitive pay with experience.
Is ACCA greater than CA?
In the debate of ACCA vs CPA vs CA, there is no clear winner—it depends on your goals. ACCA is best for global careers, CA is preferred for domestic tax and audit roles, and CPA excels in U.S.-related accounting. Each offers different strengths, with CA being more local and ACCA more international.
Can an ACCA become CPA?
Yes, ACCA-qualified professionals can pursue CPA. However, CPA eligibility rules are strict and include requirements like 120–150 credit hours, U.S. education evaluation, and relevant work experience. Holding ACCA may help, but it does not provide direct entry into CPA.
What is the salary of CPA ACCA?
Professionals with dual qualifications (CPA + ACCA) are highly valued and often receive top-tier salaries. Combined expertise in both IFRS and US GAAP allows them to work in leadership roles globally. Their average salaries range from $90,000 to over $200,000 annually, depending on geography and seniority.
Can I transfer my ACCA to CPA?
There’s no formal transfer between the two. However, some CPA state boards may acknowledge ACCA qualifications during education evaluations. You’ll still need to meet CPA-specific criteria including credit hours and possibly additional coursework, especially if applying from outside the U.S.
How many papers are in CPA?
CPA has 4 main papers:
- AUD: Auditing and Attestation
- BEC: Business Environment and Concepts
- FAR: Financial Accounting and Reporting
- REG: Regulation
These exams are 4 hours each and must be cleared within an 18-month rolling window. Comparatively, ACCA has 13 exams, though many candidates qualify for exemptions.
Is ACCA valid in the USA?
ACCA is recognized by some employers in the U.S., particularly in multinational companies or firms using IFRS. However, it is not equivalent to CPA and doesn’t authorize you to sign off audits in the U.S. To practice as a public accountant, CPA licensure is required.
ACCA vs CPA which is easier?
This is subjective. ACCA is often seen as easier due to its modular format and flexible timeline. You can take exams at your pace. CPA is more intense but requires fewer exams. Your academic background and time availability play key roles in determining which is easier for you.
CPA vs ACCA which is harder?
CPA has a reputation for being difficult due to time constraints and deep U.S. regulatory content. CPA vs ACCA which is harder depends on the learner. While CPA has just 4 papers, they are rigorous. ACCA has more papers, but with greater flexibility and a globally aligned syllabus.
ACCA vs CPA fees – which one is more affordable?
ACCA vs CPA fees differ significantly. ACCA can be more cost-effective if you’re eligible for exemptions. CPA has fewer exams but higher upfront costs due to evaluation, ethics, and coaching. Your location, currency, and coaching preference will influence total expenses.
