It’s too different to make meaningful comparison – CPA is only 4 exams – ACCA is up to 14, depending on exemptions (with no exemptions available at the strategic level). Generally someone with CPA qualification may be exempt the skills exams excluding FR (F7) – because CPA is not IFRS-based – so would have to take FR (F7) and all the strategic level exams to be ACCA qualified. Generally, AICPA does not recognise ACCA for any exemptions from CPA exams – after all, there are only 4, and they are US-centric.