Switching from tier 4 dependent to tier 2 general

Do I need to leave the UK to switch from my current visa which is tier 4 dependent to tier 2 general.

Also do I need to write the English test if I have ACCA. Can a letter of comparability from UK Naric suffice?

Yes you have to apply from home country.

You need the English test. ACCA is not sufficient.

No you don’t need to leave UK to switch from Tier 4 dependent to Tier 2 general.
Please see : https://www.gov.uk/tier-2-general/switch-to-this-visa

Please go for Visa and Nationality services of NARIC. They will provide you with certificates of English proficiency and academic qualification . If you get both of these certificates from NARIC, it will suffice.