An ACCA affiliate is an individual who has passed the exams in respect of the ACCA qualification but has not yet completed one or more of the requirements for membership. Becoming an ACCA affiliate is the first step towards becoming a qualified accountant. To become an ACCA member, an affiliate must complete the Practical Experience Requirement (PER) and the Ethics and Professional Skills Module (EPSM). ACCA members can earn significantly higher salaries than ACCA affiliates and they also enjoy the flexibility of being able to work anywhere in the world.

According to, passing the ACCA exams is only part of what it takes to become a qualified accountant. To become a member, ACCA students will also need work experience, which ACCA calls the practical experience requirement (PER). An ACCA student will become an ACCA member upon completion of their ACCA exams, obtaining three years of practical experience, and the Professional Ethics module. Once an ACCA student acquires ACCA membership, they are able to use the ACCA letters after their name.

In summary, an ACCA affiliate is an individual who has passed the exams in respect of the ACCA qualification but has not yet completed one or more of the requirements for membership. Becoming an ACCA member requires completing the Practical Experience Requirement (PER) and the Ethics and Professional Skills Module (EPSM), in addition to passing the ACCA exams and obtaining three years of practical experience.