Skip to main content
Global Fin X Favicon
Global Fin X Academy Logo
ACCA
ACCA logo
CMA US
CMA US logo
DipIFRS (ACCA)
DipIFRS (ACCA) logo
Compare Courses
View All ACCA →BTBusiness and TechnologyMAManagement AccountingFAFinancial AccountingLWCorporate and Business LawPMPerformance ManagementTXTaxationFRFinancial ReportingAAAudit and AssuranceFMFinancial ManagementSBLStrategic Business LeaderSBRStrategic Business ReportingAFMAdvanced Financial ManagementAPMAdvanced Performance ManagementATXAdvanced TaxationAAAAdvanced Audit and Assurance
View All CMA US →★ CMA US Bundle Success PackagePART1Financial Planning, Performance and AnalyticsPART2Strategic Financial ManagementLMSLMS Only — Practice Portal
DipIFRS
ArticlesVideosOther Resources
ArticlesVideosOther Resources
ArticlesVideosOther Resources
ArticlesVideosOther Resources
Course Cost CalculatorACCA Exemption CheckerACCA 2027 Transition PlannerACCA vs CACMA US vs CPACMA US vs CMA India
Verify CertificatesWebinars & Masterclasses
Global Fin X (About us)Success PortalSai Manikanta - FacultyTestimonials

Diploma in IFRS (DipIFR) vs ICAI Ind AS Certificate: Which Should You Choose?

Choose ICAI’s Certificate Course on Ind AS if you are an ICAI member working only with Indian reporting — it is a members-only, 24-session online course with an objective exam. Choose ACCA’s Diploma in IFRS (DipIFR) if you want an internationally recognised IFRS credential open to accountants from any body, assessed by a written 3-hour 15-minute exam.

Last reviewed by Sai Manikanta Pedamallu, ACCA, CMA ·

Dip IFRS vs Ind AS Certificate at a glance

Dip IFRS vs Ind AS Certificate: side-by-side comparison
CriteriaACCA Dip IFRSICAI Certificate Course on Ind AS
Awarding BodyACCA (UK)ICAI — run by its Accounting Standards Board (ASB)
Standards CoveredIFRS (International Financial Reporting Standards)Ind AS — India’s IFRS-converged accounting standards
Who Can Take ItQualified accountants/auditors, IFAC-body members, ACCA affiliates and members; others with 3 years’ relevant experience (or a relevant degree or ACCA’s CertIFR plus 2 years)ICAI members only
Learning FormatSelf-study or tuition of your choice (Global Fin X teaches it online)24 live online weekend sessions on the ICAI Digital Learning Hub; 80% attendance needed to sit the exam
AssessmentOne 3-hour 15-minute computer-based exam: 4 × 25-mark questions (calculations and written answers)100-mark online paper of objective questions, no negative marking
Pass Mark50%60%
Exam FrequencyTwice a year — June and DecemberQuarterly
FeeGlobal Fin X all-inclusive bundle (see Dip IFRS fee page); ACCA registration and exam fees apply if you enter yourself₹10,030 including GST (Batch 85, 2026)
CPE / RecognitionACCA diploma recognised wherever IFRS is used (113+ countries require or permit IFRS)25 structured CPE hours for attending + 5 on passing the exam
Best ForIFRS reporting for multinationals, global capability centres and overseas audit clientsICAI members implementing or auditing Ind AS for Indian companies

ICAI course details are from the ASB’s Batch 85 notice (30 July 2026) and ICAI’s post-qualification courses FAQ; ACCA details from accaglobal.com. Both bodies update fees and formats — confirm before you enrol.

What is the main difference between Dip IFRS and the Ind AS certificate?

Dip IFRS is an ACCA diploma in IFRS, open internationally and assessed by a written exam; the ICAI Ind AS certificate is a members-only course teaching India’s IFRS-converged standards, assessed by an objective test.

ICAI describes Ind AS as IFRS-converged Indian Accounting Standards; the Ministry of Corporate Affairs notified the Companies (Indian Accounting Standards) Rules, 2015 on 16 February 2015. So the technical content overlaps heavily, but Ind AS includes India-specific carve-outs and the course is framed around Indian reporting.

ICAI’s certificate is designed to give working-level Ind AS knowledge through 24 live sessions. Dip IFRS tests your ability to apply IFRS in a 3-hour 15-minute exam with calculation and written questions, and you choose how to prepare.

Who is eligible for each?

Only ICAI members can take the Ind AS certificate course. Dip IFRS is open to qualified accountants from any body and to non-qualified staff with enough accounting experience.

That makes Dip IFRS the option for CMA India members, CA students, ACCA students and commerce graduates with experience, none of whom can enrol on ICAI’s certificate course.

How long does each take, and what does it cost?

ICAI’s Batch 85 runs 24 weekend sessions from 29 August to about 29 November 2026 for ₹10,030 including GST. Dip IFRS is one exam, sat in June or December, with preparation time you set yourself.

The ICAI course needs 80% attendance (19 of 24 live sessions) to sit the exam, which is held quarterly. For Dip IFRS, new ACCA students must register by ACCA’s registration deadline and then enter the exam by the entry deadline.

Should a CA do both?

If your work is purely Ind AS for Indian companies, the ICAI certificate is the lighter, cheaper option; if you also report or audit under full IFRS for overseas parents or clients, Dip IFRS adds an international, exam-backed credential.

Because Ind AS is IFRS-converged, preparing for either helps with the other — but neither replaces the other’s certificate.

Who should choose which?

Choose Dip IFRS if…

  • You want an IFRS credential recognised outside India.
  • You are not an ICAI member (for example CMA India, ACCA students or experienced commerce graduates).
  • You work on IFRS reporting or audits for multinationals or overseas clients.
  • You want a written, exam-tested qualification from ACCA.

Choose the ICAI Ind AS certificate if…

  • You are an ICAI member and work with Indian companies reporting under Ind AS.
  • You prefer a structured course of live weekend sessions.
  • You want structured CPE hours from ICAI.
  • You need working-level Ind AS knowledge at a low cost.

Frequently asked questions

Is the ICAI Ind AS certificate the same as Dip IFRS?

No. ICAI’s certificate is a members-only course on India’s Ind AS with a 100-mark objective exam. Dip IFRS is an ACCA diploma in IFRS with a 3-hour 15-minute written exam, open to accountants from any body.

Can non-CAs do the ICAI Ind AS certificate course?

No. ICAI states that its certificate courses are offered only to members of ICAI. Non-members can consider Dip IFRS instead.

What is the pass mark for each?

Dip IFRS requires 50%. The ICAI Ind AS certificate exam requires 60%.

Are Ind AS and IFRS the same?

Ind AS are converged with IFRS — ICAI calls them IFRS-converged Indian Accounting Standards — but they include some India-specific differences. They were notified by the Ministry of Corporate Affairs under the Companies (Indian Accounting Standards) Rules, 2015.

Get an internationally recognised IFRS credential

Global Fin X’s Dip IFRS course is fully online, with recorded lectures, notes and mock exams — and our team handles ACCA registration and exam booking in the all-inclusive bundle.

Enrol in Dip IFRS →Explore the Dip IFRS course