The US CPA is generally considered more intensive and technically difficult, but it has fewer, more focused exams, while the ACCA is broader, with 13 papers taking 2–4 years to complete. CPA is a sprint (18 months, 4 sections) whereas ACCA is a marathon.
Neither is “easy”; both are challenging. ACCA has 13 papers but offers more flexibility in exam scheduling and significant exemptions. The US CPA has only 4 exams but is highly intensive, with a strict 18-month completion rule and a deeper focus on US GAAP and tax law.
Areas of focus: While both certifications cover similar topics, such as accounting, auditing, and taxation, the CPA program has a wider range of subjects, including business law and ethics. This makes CPA candidates well-rounded professionals with a broader understanding of the business world.
Ans: An accounting degree is easier than ACCA because of the growth of difficulty throughout the three years of study. Besides, this accounting degree is not completely exam-based, including marking assignments and presentations.
The CPA Exam consists of four sections focused on accounting, while the Bar Exam varies by state and tests legal knowledge and reasoning. Average pass rates are around 50% for the CPA Exam and 70% for the Bar Exam, reflecting differing levels of difficulty.
ACCA pay in India varies based on years of experience and the most sought, from INR 6.4 LPA to INR 16.7 LPA. In India, the pay for a CPA professional can vary between INR 5.9 LPA (less than one year of experience) to INR 24 LPA (ten to nineteen years of expertise).
All Big 4 accountancy firms – Deloitte, PwC, EY, and KPMG – are active recruiters of ACCA-affiliated accountants. Choice often depends on your interest area: audit, consulting, tax, or advisory.
- Is ACCA more difficult than CFA? No, the CFA qualification tends to be considered slightly more difficult than ACCA - but this is to some extent a subjective matter, differing from person to person. Many people don't make it through the three levels of CFA because of the time required to finish the course.
How do I obtain a US CPA? Unfortunately, there is no quick route for ACCA members to obtain the US CPA. In order to obtain your US CPA qualification, you will need to sit for the CPA exam and pass the four-part exam.
You may be eligible to apply for CPA Australia membership if you: are a current member of good standing with ACCA and not under any investigation for professional conduct infringements.
It is difficult to determine which of these careers offers a higher salary, as the salary of a CA or CPA can differ based on several factors. However, generally, CAs tend to earn more than CPAs in India.
Conclusion. The ACCA qualification is a powerful credential for finance professionals seeking global career opportunities. While its relevance in the USA might not rival the CPA, it offers significant value in roles requiring international expertise, particularly in MNCs and global finance hubs.
The Association of Chartered Certified Accountants (ACCA) plans to discontinue remote examinations from March 2026, reported the Financial Times. The move will mean most candidates must return to in-person exam centres, as the organisation responds to increasing instances of exam misconduct.
Individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and if they carry out public practice engagements, must comply with additional regulations such as holding a practising certificate, carrying liability insurance and submitting to inspections.
Is ACCA harder than CA? Generally, CA is considered tougher because of its very low pass rates and lengthy articleship requirement in India. ACCA has a more flexible exam structure, on-demand exam options for early levels, and modular progression.
The CPA exam is more intensive and technical, with a focus on US GAAP, audit, and taxation, whereas ACCA is broader, covering IFRS and global management concepts. The CPA is considered more rigorous in content but shorter in duration, while ACCA offers more flexibility and a gradual progression approach.
Becoming certified is a lot like getting a law license. It's proof that you've mastered the vital elements of your profession through years of academic and technical training. As a CPA, you'll also have access to jobs with higher authority and responsibility — and you'll enjoy greater career stability.
Financial Accounting and Reporting (FAR) is widely considered the hardest CPA subject due to its sheer volume of information, covering vast topics like consolidations, governmental accounting, and complex transactions, often requiring significant memorization and understanding of foundational concepts. While individual experiences vary, FAR consistently appears as the most challenging section for many candidates, even more so than sections with notoriously tricky questions like AUD (Auditing & Attestation) or REG (Regulation).
Top 10 Toughest Exams in the United States