First-generation learners—students whose parents have not completed tertiary education—constitute a rapidly growing segment of higher education enrollment in many countries, particularly in emerging and developing economies. In accounting education, these learners often face distinct academic, social, and institutional barriers that affect engagement, performance, and persistence. This paper examines accounting education for first-generation learners through a conceptual and practice-oriented lens. Drawing on literature from accounting education, higher education equity, and inclusive pedagogy, the study identifies key challenges faced by first-generation accounting students, including academic preparedness gaps, cultural capital deficits, language and communication barriers, limited professional exposure, and psychological factors such as imposter syndrome. The paper develops an Inclusive Accounting Education Framework for First-Generation Learners, linking pedagogical strategies—such as scaffolding, contextualized teaching, authentic assessment, mentoring, and technology-enabled support—to learning processes and graduate outcomes. Practical strategies for curriculum design, classroom practice, assessment, and institutional support are discussed. The study contributes to accounting education literature by centering first-generation learners as a distinct and under-researched group and by offering a structured roadmap for inclusive and equitable accounting education.