ACCA - The global body for professional accountants

Taking your ACCA exams is part of your journey towards becoming an ACCA professional accountant and we therefore expect you to act in a professional manner when taking your exams.

The following rules on conduct apply to students completing projects or sitting paper-based and computer-based exams, as well as those taking internally-assessed ACCA courses.

  1. You are required to comply in all respects with any instructions issued by the exam supervisor/s, invigilator/s and any ACCA personnel before and during an exam.
  2. You may not attempt to deceive the exam supervisor/s, invigilator/s and ACCA personnel by giving false or misleading information.
  3. If you are given reading time at the beginning of the exam, you are not allowed to open or write in your candidate answer booklet during this time. You are, however, permitted to write on your question paper.
  4. If you are given reading time at the beginning of the exam, the exam is considered to be in progress from the start of the reading time.
  5. You are not allowed to take to your exam desk any books, notes or other materials except those outlined in the guidelines below. These are known as ‘unauthorised materials’.
  6. You are not allowed to possess any unauthorised materials while the exam is in progress (whether at your desk or otherwise).
  7. You are not permitted to use a dictionary or an electronic translator of any kind or have on or at your desk a calculator which can store or display text. You are also not permitted to use or have on or at your desk a mobile phone, tablet, pager, etc of any kind. These are known as 'unauthorised items'. Any kept in bags or briefcases must be switched off at all times in the examination hall.
  8. You are not allowed to use, or attempt to use, or intend to use, any unauthorised materials while the exam is in progress.
  9. (a) If you breach exam regulation 5 and/or 6 and the 'unauthorised materials' are relevant to the syllabus being examined, it will be assumed that you intended to use them to gain an unfair advantage in the exam. In any subsequent disciplinary proceedings, you will have to prove that you did not intend to use the unauthorised materials to gain an unfair advantage in the exam.
    (b) If you breach exam regulation 7, it will be assumed that you intended to use the 'unauthorised items' to gain an unfair advantage in the exam. In any subsequent disciplinary proceedings, you will have to prove that you did not intend to use the 'unauthorised items' to gain an unfair advantage in the exam.
  10. You may not assist, attempt to assist, obtain or attempt to obtain assistance by improper means from any other person during your exams.
  11. You are required to adhere at all times to the Examination Guidelines, below.
  12. You are required to comply with the ruling of supervisor/s, invigilator/s and any ACCA personnel. They are obliged to report any cases of irregularity or improper conduct to ACCA. They are also empowered to discontinue your exam if you are suspected of misconduct and to exclude you from the exam hall.
  13. You may not engage in any other unprofessional conduct designed to assist you in your exam attempt.
  14. You are not permitted to remove either your candidate answer booklet(s) or your question paper from the exam hall. All exam candidate answer booklets remain the property of ACCA.
  15. Once the exam has started, you are not allowed to leave the exam hall permanently until the end of the session and then only when instructed by the supervisor.
  16. If you attempt to gain an unfair advantage in the exam (whether by breaching an exam regulation or otherwise) you are likely to be removed from ACCA’s student register following disciplinary proceedings.
  17. Candidates must not talk to, or attempt to communicate with, other candidates during the exam under any circumstances.
  18. You must not attempt to obtain and/or obtain your examination results prior to ACCA’s official published results release date.

These regulations are reproduced on your Examination Attendance Docket – you should take time to familiarise yourself with them.

In order to be eligible to sit your exams you must sign your docket confirming your agreement to comply with these regulations.

Last updated: 23 Apr 2014