The internship requirement is 3 years. This can be pursued before, during or after completing the ACCA exam.
If a student is working in India, he or she would need to have the work experience certified by an ACCA or an Indian CA (ICAI member).
This is similar to the articleship requirement in Indian CA (ICAI).
ACCA also expects 3 years’ work experience in the field of finance. Along with some performance objectives and a professional module to be attempted (you need only plan these once you have decided to enrol for the course).