DipIFR Eligibility Criteria 2025: ACCA Diploma in IFRS

By IIC Lakshya

31 Oct 2025

ACCA

Are you planning to pursue the DipIFR course in 2025? Want to learn about the diploma course and its significance for your future career? The course is designed in such a way that it helps in developing the working knowledge of candidates on International Financial Reporting Standards. It offers an in-depth understanding of the principles and concepts leading to practical implications.

What is ACCA DipIFR?

ACCA is the Association of Certified Chartered Accountants (CA) is a professional course along with effective certification. It is a globally recognized course across 140 countries that integrates the use of International Financial Reporting Standards for companies. The global finance trends and their career impact are informed and practiced in this course.

Students pursuing the diploma course in International Financial Reporting Standards (IFRS), called the DipIFR, are accredited to ACCA, a leading professional accounting organization. Below are the eligibility criteria established with documentation, along with specific qualifications.

Who is Eligible for DipIFR?

If you want to know whether you are eligible for the Dip in IFRS ACCA, here is a detailed discussion of the same. A professional accountant or an auditor who has experience from business or practice, thus becomes eligible for the diploma course. With this diploma course completed, candidates are ready to apply for emerging finance careers in 2025.

According to the National Accounting Standards, these individuals are qualified, leading to them becoming eligible for the ACCA financial reporting qualifications. If a qualified Chartered Accountant (CA) can submit their membership certification, they are eligible for this course.

Documents Requirements for Exam Registration

As an aspiring candidate to become a financial analyst, financial reporting manager, or accounting manager, there are certain qualifications that you must have. You need to develop top skills as a financial professional to grow in your career. To apply for DipIFR, there are documents required related to the qualifications, highlighting the eligibility criteria.

Qualified Chartered Accountant (CA) with membership certification

Any individual who is a qualified Chartered Accountant (CA) and owns a membership certification is required to provide the following documents. With these documents, they can apply for DipIFR.

CA Membership Certificate (just a marksheet or a member card is not accepted)
Identify Proof (Passport/ PAN)
Address Proof (Passport/ Driver’s License)
Date of Birth Proof (Pan/ Passport)

Qualified Chartered Accountant (CA) without membership certification

Any qualified Chartered Accountant (CA) who does not have a membership certification will have to follow the rules and regulations like any other candidate who is not a qualified CA. Follow the details as described below in the eligibility criteria for other candidates.

Other Candidates than Chartered Accountant (CA)

Below are the various documents required for any candidate who is not a qualified CA. Whether it is an Arts, Commerce, or Science students, they can apply for the course of ACCA DipIFR as long as they can provide all the required documents.

BCom/ MCom degree certificate received from the University
Arts or Science Certificate received from the University
Certificate or experience letter of a company with the organization’s letterhead (work profile, job position, and tenure mentioned)
Self-attested filled in “Experience Confirmation Form”
Form no.108 for internship or article-ship of CA, which is considered relevant experience
Date of birth proof (passport/ PAN)
Identity proof (PAN/ passport)
Address proof (passport/ Driver’s license)

Types of Candidates Applying for DipIFR

Anyone can apply for a Diploma in IFRS if they follow the requirements and DipIFR eligibility criteria. Once they complete it, they are ready for highest paying finance jobs in India. The following individuals can become candidates for the DipIFR, especially with their professional qualifications, along with relevant years of experience.

Accountants and Analysts
Financial Directors/ CFOs
Investment Bankers
Professionals Practicing CMA, CS, and CA
Professionals working in BPOs and KPOs, back offices, and service centers
Professionals who work in the auditing, accounting, reporting, and finance domains
Professionals who are a part of the Merger and Acquisitions Department

Completion of DipIFR Program

A candidate, after completing the diploma in IFRS ACCA, will have an in-depth understanding of the key international Financial Reporting Standards rules and regulations. Furthermore, there are skills that they develop to prepare financial statements.

There are several benefits of a Diploma in IFRS, leading the professional to better opportunities. Additionally, they also develop a deeper understanding of the differences between the Indian GAAP, International Financial Reporting Standards, and Ind AS.

Wrapping Up!

In conclusion, any individual who is a professional accountant or with a detailed understanding of auditing and accounting in businesses or startup practices can apply for DipIFR. Additionally, this diploma helps prepare candidates for high-income salaries and job positions.

Frequently Asked Questions on Eligibility for DipIFR

Is a diploma in IFRS worth it?

A diploma in IFRS is considered quite significant for accounting professionals and finance individuals. Additionally, it also prepares candidates for higher education with opportunities like higher salaries and career opportunities.

What is the pass percentage for DipIFR?

The pass percentage for the DipIFR exam is a minimum of 50%. The exam is conducted twice in one year.

Who is eligible for a diploma in IFRS?

Any qualified professional accountant with three years of relevant accounting experience. Furthermore, a relevant degree like the ACCA Certificate in International Financial Reporting.

How long is the DipIFR exam?

A DipIFR exam has a computer-based test, which is of 3 hours and 15 minutes duration. There is also a Cert IFR exam where students have to appear for an hour of multiple-choice questions.

Is a diploma 2 or 3 years?

A diploma can vary based on the requirements of the course. If it is divided into a semester pattern, it can be for a year. However, if a student is pursuing a diploma in the engineering field, then it can continue up to three years.