ACCA - The global body for professional accountants

If your trainees already have some qualifications, they may not have to take all of the exams in the ACCA Qualification or Foundations in Accountancy awards. These are called exemptions and mean that they will start their accountancy studies at the right level for their knowledge and skill. They can also claim exemptions on the basis of practical experience if they wish to complete the CAT Qualification (part of the Foundations in Accountancy suite of awards). 

Should trainees claim their exemptions for ACCA studies? 

By claiming exemptions trainees can avoid studying the same topics that they have studied in the past. This is a good idea if they have studied for a related qualification recently. However, if they are thinking of claiming exemptions based on qualifications they gained a number of years ago or if they have been working in a field other than accountancy for some time, it may benefit them to take the exam. 

Studying for the exam will allow the trainee to refresh their knowledge of the topic and will ensure they are sufficiently prepared for the Professional level papers, which go into topics in greater depth. 

If a trainee is not sure whether to apply for an exemption, ask them to have a look through our past exam papers. Then, if they are not confident they could pass the exam right now, they should consider studying for the paper. 

How to claim exemptions 

Unfortunately, you cannot claim exemptions on your trainees’ behalf. For details about how trainees go about claiming exemptions, please visit the Exemptions page in the Our Qualifications section (by clicking on the link in the Related links box in the top left-hand corner of this page). 

Last updated: 14 Feb 2014