You can attempt up to a maximum of four papers per examination cycle. There are four examination cycles per year, in March, June, September and December.
Papers must be taken in line with the following module order. You can attempt the papers within each module in any order. However, as the syllabus has been developed to progress educationally in the order presented, ACCA recommends that papers within a module are taken in order.
For example, you can take F3 before F1 and F2, but you must complete all three exams before taking F4.
If your status allows you to enter for papers across modules, please remember that you must complete the papers in order and enter for outstanding papers in your current module if you wish to enter to sit papers in the next module.
For example, you may have already passed papers F1 and F2. You can enter for papers F3 and F4 at the same time, but you would not be allowed to only enter for F4.
From September 2015 we are making changes to the Progression rule which will allow students to enter the Essentials and Options (P1-P7) papers in any order.
For information on time limits please visit our time limits page
You have the choice of sitting paper-based exams in any one of over 400 exam centres around the world. More information on exam centres can be found in the Related Links section at the top left of the page.
Any changes to the available centres will be detailed on the website. Please note that, due to limited facilities being available at some centres, we reserve the right to transfer candidates to alternative centres. We also reserve the right, in exceptional circumstances, to hold exams at times and places other than those listed.
There is no restriction to the number of exams you may attempt, allowing you to choose to sit as many or as few papers as you like at each exam session. You are, however, recommended to attempt a maximum of four papers in each six-month period.
Please visit the exam entry page for information on exam entry closing dates for the upcoming sessions.
Due to the complexity of the information that must be collected, the risk of error and the volume of entries received each session, it is not possible for ACCA to manually process exam entries from letters, emails, faxes or print outs from myACCA screens.
Entering exams online through myACCA is fast, simple and secure.
If you are a registered student and have missed the standard exam entry closing date, you can still use the late entry facility via myACCA.
The late exam entry facility is only available via myACCA for students who have not already entered for the exam session. During the late exam entry period no exam entries can be amended (irrespective of when the entry was made).
When entering for exams, please ensure that your email address on your myACCA account is the correct one and you have opted in to receive electronic communications so that you receive your confirmation email. You should also check your spam in case the email has been delivered there.
If you do not receive your confirmation email, please check your myACCA account to see if your exam entry has been successful. Retry if your exam entry does not show and funds have not been collected from your bank account.
You can log on to your myACCA account approximately two weeks after standard exam entry closes to download and print your exam attendance docket. This will include the address of the centre where you have been allocated, the papers you have been entered for, the dates for each paper and the desk numbers you should be directed to at the venue.
Please remember that you must take your exam attendance docket with you to the examination centre. Please also take official photographic identification such as a passport, driving licence or national identity card.
In the vast majority of cases, you will be allocated to the centre of your choice. On very rare occasions, when demand exceeds capacity, ACCA may have to allocate you to the nearest alternative centre. You will be told about this on your exam attendance docket.
In some cities, where demand is very high, students may be allocated to one of a number of different halls which make up a centre. As these halls can be in different locations, it is important that you read the venue details on your attendance docket carefully.
The network of available venues changes on a session-by-session basis so never assume that the venue from your last sitting will be the same as the one for any future sessions.
Yes. Via myACCA you can make amendments to existing exam entries up until the standard entry closing date – including withdrawing an entry, changing exam centre, variant papers or entering for more exams.
Unfortunately we cannot give an indication of the additional fees payable at your centre as the costs of the special centres are dependent upon the number of candidates sitting, the range of papers being taken and local invigilation charges.
If you are sitting at a designated Special Centre, please pay all invigilation and accommodation fees directly to the local supervisor before the date of the examination. If you are unable to sit the examination for which you have entered, please advise the local supervisor in good time and pay whatever cancellation fees may be appropriate.
ACCA is committed to ensuring that every student has the opportunity to benefit from suitable exam conditions whilst protecting the integrity of the examination process. Such requests must be submitted to ACCA by the standard entry closing date, except in the case of accidental injury or acute illness, when it should be submitted as soon as possible after the event. Please note that, if your request is received after these dates, it may not be possible to process it in time for you to sit your examinations at that session.
If you require such support, please notify the exams department by raising a request on the Additional Support Portal. To allow us to fully consider your request, supporting documentary medical evidence must also be submitted by the standard entry closing date. If you notified us regarding your disability during your Initial Registration we should already have a record of your requirements.
If the examination centre you wish to request is not shown in the drop down menu it is not possible for you to enter for examinations using the online entry system. To request to sit your examination at an unlisted special centre you must submit your request and full examination entry to us by emailing email@example.com with Centre not listed as your subject field by the early entry closing date.
It is only possible for ACCA to arrange special centres if we are satisfied that the same standards of facilities and invigilation that exist at our regular centres will be available. If it is not possible for us to arrange an exam sitting at the location you have requested, you will be offered the opportunity to sit your exams at the nearest regular exam centre. You will then receive an email confirming your exam entry and any payment instructions that are required from you.
Please note that if you are taking examinations at a special centre you will be required to pay any additional local invigilation and accommodation fees involved which are normally paid directly to the Exam Supervisor in advance of the exam date.
These papers are on the same day so it is not possible for students to enter for more than one exam in the same day. ACCA exams are operated at the same time across 5 different time zones making it impossible to enter for 2 exams in the same day.
If you wish to change your tax and law variant papers please remember to do so by before the standard entry closing date ahead of the exam session you’ve entered for. You can change your variant papers through myACCA. Please note that your choice of tax variant will determine the choice of accounting and auditing standards available to you. Any changes to the current variant papers will be detailed here.
If you wish to change your accounting and auditing standards entry option please remember to do so before the standard entry closing date ahead of the exam session you’ve entered for. You can change your entry option through myACCA. Please note that your choice of tax variant will determine the choice of accounting and auditing standards available to you.
Yes. Please email firstname.lastname@example.org with the details of the exams you would like to sit.
If you would like to obtain UK or Irish Registered Auditor status then you will need to take the UK/Ireland variants of papers F4 Corporate and Business Law, F6 Taxation, P2 Corporate Reporting and P7 Advanced Audit and Assurance. If you are awarded exemptions from papers F4 and/or F6 but your degree/qualification does not cover UK or Irish tax and law you will need to pass the UK or Irish variants in order to be eligible for a practising certificate and audit qualification.
If you are currently being investigated for misconduct in a previous examination, you will not be permitted to sit for further examinations for the duration of this investigation. If you are referred to Professional Conduct, and have already entered for exams in a future session, the entries will be withdrawn. You will only be permitted to enter for further examinations if your case is closed and you are allowed to remain on the student register.
More information can be found here.
Last updated: 23 Mar 2017